• 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.

• 사상체질의학회지
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• 제34권2호
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• pp.1-14
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• 2022

Objectives The aim of this study was to investigate the change in Sasang constitution prediction value in 2 years and find the factors associated with it. Methods Cohort data from Korean medicine data center was used. Using Korean Sasang Constitutional Diagnostic Questionnaire (KS-15) which consist of questions related to body shape, temperament, and symptoms, participants were categorized into Tae-Yang (TY), Tae-Eum (TE), So-Yang (SY), and So-Eum (SE). Sasang constitution was assessed on the baseline and after two years. Result Total 5,784 participants were analyzed. (TE 3, 341; SE 911; SY 1,532). Among them, 1,402 participants (24.2%) showed different prediction value in KS-15 after two years. The proportion of participants showing different prediction value in two years was the highest in SY, and the lowest in TE group. The factors associated with the change in Sasang constitution prediction value were different by constitution type. The change in feeling after sweating was significantly associated with the change in prediction value in TE and SY groups, not in SE group. Although temperament was not significantly associated with the change in prediction value from TE to SE, it was significantly associated with that in the change from TE to SY. The change in BMI and appetite were associated with the change in constitution prediction value in all three constitution types. Conclusion Although the factors associated with the change in prediction value of Sasang constitution were different by each constitution type, BMI and appetite were significant in all three types. These factors could be useful for developing Sasang constitution questionnaire and deciding re-prediction needs of Sasang constitution. Further research about the factors related to Sasang constitution diagnosis need to be conducted.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2019년도 춘계 학술논문 발표대회
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• pp.80-81
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• 2019

Change requests occur persistently in the construction phase of a construction project. The law requires that the contract amount be adjusted in accordance with the relevant regulations when there is a change in the construction amount due to the design change in the construction contract. SAVE international, on the other hand, defines the value methodology as a systematic and structured approach to improving projects, products and processes. Design Changes in the construction projects require organizational efforts to improve value and quality. However, the law does not include change requests in which the VE object is fixed and related data is collected and function analysis can be derived in a short time. Therefore, it is necessary to apply VE to the design change procedure, which can further improve the value of construction work. The application derived from this study need to be presented as simply as possible without compromising the basic concept of VE. If the application is extended to the field and proved to be effective, it is expected to contribute to the overall value of construction work.

• 한국방송∙미디어공학회:학술대회논문집
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• 한국방송공학회 2009년도 IWAIT
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• pp.229-232
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• 2009

Shot change detection is an important technique for effective management of video data, so detection scheme requires adaptive detection techniques to be used actually in various video. In this paper, we propose an adaptive shot change detection algorithm using the mean of feature value on variable reference blocks. Our algorithm determines shot change detection by defining adaptive threshold values with the feature value extracted from video frames and comparing the feature value and the threshold value. We obtained better detection ratio than the conventional methods maximally by 15% in the experiment with the same test sequence. We also had good detection ratio for other several methods of feature extraction and could see real-time operation of shot change detection in the hardware platform with low performance was possible by implementing it in TVUS model of HOMECAST Company. Thus, our algorithm in the paper can be useful in PMP or other portable players.

• 대한기계학회:학술대회논문집
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• 대한기계학회 2001년도 춘계학술대회논문집A
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• pp.591-596
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• 2001

The purpose of this study is to examine the change of half value breadth and residual stress during fatigue process in S45C Steel by X-ray diffraction. For S45C Steel, the relationship between the change in fatigue damage of the specimen and the half value breadth, and residual stress of X-ray diffraction profiles during the fatigue processes has been investigated. The half value breadth(HVB) decreases in he early period of fatigue cycle. The change of HVB is relation to cyclic work hardening. In $10{\sim}20%$ of ratio of fatigue life, the change in the half value breadth is not marked. During fatigue process, the residual stress is changed with fatigue cycle increasing.

• 가정과삶의질연구
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• 제29권2호
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• pp.13-22
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• 2011

Since environmental problems were globalized, discussions on 'Sustainable Development' started from Rio Declaration on Environment and Development(Rio Agenda 21). In Korea, the idea of 'Green Growth' was introduced and generalized since the celebration speech made on 8.15(Independence Day of South Korea) on 2008. And Low Carbon- Green Growth Basic Law was established on 2010. There are 3 strategies and 10 sub-tasks to achieve green country-traffic and green revolution of life. Family resource management is capable of changing life style from energy wasty to ecologically green. The value of family resource management plays a critical role in changing the lifestyle through influencing the goal and standard setting. So, this study is aimed to suggest the green value and green way of life from the perspective of family resource management. Results are as follow. First, the green value is to change from 'material-oriented' to 'people-oriented'. The 'material-oriented value pursues pleasure from possessing, but the 'people-oriented' value pursues pleasure from being itself. Second, the change from the value of 'human-mastery of the nature' to the value of 'mother -nature' is necessary. The value of 'human-mastery of the nature' seeks pleasure from the velocity and tangible outcome. But the value of 'mother- nature' seeks pleasure from the time to relax and slow way of life. 'Third, the change from the value of 'individualism' to the value of 'community sprit' is necessary. Individualism focuses on man's achievement, which may fall into family egoism. And the green way of life suggests the change from 'results-oriented' to 'enjoy the process itself", from 'consumption' to 'ecological restoration' and from 'work to home and then home to community'.

• 한국대기환경학회지
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• 제30권3호
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• pp.270-280
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• 2014

The objective of this research is to quantitatively valuate the economic value of analysis model related to climate change mitigation and adaptation. Due to the fact that the subject of this research, which is the Korean climate change mitigation and adaptation model, has not been actualized, a conjoint analysis applying stated preference data has utilized. As results, among the many attributes considered in this research, the value of the attribute related to reflecting Korea's current situation is analyzed to be largest in both greenhouse gas (GHG) mitigation model and climate change adaptation model. Additionally, if all the considered functional aspects are assumed to be feasible, the economic value of the Korean GHG mitigation model is assumed to be 60.3 billion Korean won(KRW) and the Korean climate change adaptation model is assumed to be 51 billion KRW.

• 한국주거학회논문집
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• 제9권1호
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• pp.75-85
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• 1998

This study was designed to know the change of housing values from 1960s to the present, for finding the directions of housing design and housing policy. The content analysis method was used for this study. Data were collected through advertisement about apartment in newspaper, and the sample consisted of 781 advertisements. Frequency, percentage and x2-test were used. The results showed that housing values were changed according to the times. Especially, the economic value, the convenience value, the family centrism value, the location value, and the educational environment value were changed.

• Bulletin of the Korean Chemical Society
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• 제31권8호
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• pp.2357-2360
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• 2010

Kinetic studies on the pyridinolysis of aryl dithiocyclopentanecarboxyaltes 2 were carried out at $60.0^{\circ}C$ in acetonitrile. In the aminolysis of 2, the $\beta_X$ values were 0.5 - 0.8 with anilines, and there was no breakpoint. However, in the pyridinolysis of 2, biphasic Bronsted plots were obtained, with a change in slope from a large value ($\beta_X{\cong}0.7$) to a small value ($\beta_X{\cong}0.4$) at $pK_{a}^0$ = 5.2. This was attributed to a change in the rate-limiting step from breakdown to the formation of a zwitterionic tetrahedral intermediate, $T^{\pm}$, in the reaction path, with an increase in the basicity of the pyridine nucleophile. An obvious change in the cross-interaction constant ${\rho}_{XZ}$ from a large positive ($\rho_{XZ}$ = +1.02) value to a small negative value (${\rho}_{XZ}$ = -0.17) supports the proposed mechanistic change.

• 혜화의학회지
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• 제13권2호
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• pp.327-335
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• 2004

Using aged Wistar rat living body change by aging Dokhwaljihwang was each orally administrated and achieved research about aging control. In Wistar rat 10, 30, 50 week and 40 week Dokhwaljihwang between 10 weeks form condition change of weight, change of intestine weight, hematology, blood chemistry, research result about serum content following conclusion get. 1. Observed gain in weight than control group form of Dokhwaljihwang to aged Wistar rat. 2. Is thought to promote activation of living body action gaining intestine weight along with gain in weight. 3. Displayed decrease of MDA's content of serum than control group form of Dokhwaljihwang to aged Wistar rat. 4. Change that is Wistar rat's hematological value by aging according to 10, 30, 50 week WBC, RBC, Hgb, monocytes, eosinophil etc. increase, and HCT, PLT etc. showed tendency that decrease according to old-week, and observed improvement that is hematological value than control group form of Dokhwaljihwang 5. Change that is Wistar rat's biochemical value by aging was measured highest in 50 week because ALT, AST, BUN, CRN, T-bili., T-chol, TG, TP, ALB, A/G, P etc. increase according to 10, 30, 50 week, and observed improvement that is biochemical value than control group form of Dokhwaljihwang. Is considered by being effect that Dokhwaljihwangimprove living body function decline by aging by this result.