• 한국융합학회논문지
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• 제8권1호
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• pp.187-193
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• 2017

본 연구에서는 회계정보의 질 대리변수로 회계이익-과세소득 차이 변동성을 활용하여 감사품질이 회계정보의 질에 미치는 영향을 검증하였다. 연구표본은 2010년부터 2014년까지의 유가증권 상장기업으로, 총 2,412 기업-연도이다. 본 연구의 분석결과는 다음과 같다. 분석결과, 감사품질을 회계이익-과세소득 차이 변동성과 음(-)의 관련성이 있는 것으로 나타났다. 이는 감사품질이 우수할수록 회계이익-과세소득 차이 변동성이 낮은 것으로, 감사품질이 우수할수록 회계정보의 질이 높음을 의미한다. 따라서 본 연구에 의하면 우수한 감사품질은 회계정보의 질 제고에 일정 부분 기여할 수 있을 것으로 기대된다. 본 연구는 급변하는 감사환경에서 감사품질에 대한 논란이 큰 이슈가 되는 현 시점에서, 수준 높은 외부감사의 효용을 제시함으로써 시의적절하며 외부감사가 자본시장의 파수꾼 역할을 하는 데에도 미약하나마 도움이 될 것으로 기대된다.

• Journal of Biosystems Engineering
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• 제39권4호
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• pp.377-388
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• 2014

Purpose: Determining the spatial structure of data is important in understanding within-field variability for site-specific crop management. An understanding of the spatial structures present in the data may help illuminate interrelationships that are important in subsequent explanatory analyses, especially when site variables are correlated or are a combined response to multiple causative factors. Methods: In this study, correlation, principal component analysis, and single and nested variogram models were applied to soil electrical conductivity and chemical property data of two fields in central Missouri, USA. Results: Some variables that were highly correlated, or were strongly expressed in the same principal component, exhibited similar spatial ranges when fitted with a single variogram model. However, single variogram results were dependent on the active lag distance used, with short distances (30 m) required to fit short-range variability. Longer active lag distances only revealed long-range spatial components. Nested models generally yielded a better fit than single models for sensor-based conductivity data, where multiple scales of spatial structure were apparent. Gaussian-spherical nested models fit well to the data at both short (30 m) and long (300 m) active lag distances, generally capturing both short-range and long-range spatial components. As soil conductivity relates strongly to profile texture, we hypothesize that the short-range components may relate to the scale of erosion processes, while the long-range components are indicative of the scale of landscape morphology. Conclusion: In this study, we investigated the effect of changing active lag distance on the calculation of the range parameter. Future work investigating scale effects on other variogram parameters, including nugget and sill variances, may lead to better model selection and interpretation. Once this is achieved, separation of nested spatial components by factorial kriging may help to better define the correlations existing between spatial datasets.

• 한방비만학회지
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• 제8권1호
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• pp.63-70
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• 2008

Objectives Obesity is the major risk factor of the heart disease and the metabolic disease. The autonomic nervous system is a key contributor in the regulation of energy balance, so the blunted activity may contribute to the maintenance of the obese state. So we evaluated the function of the autonomic nervous system in young overweight and obese women with heart rate variability. Methods The subjects were 26 overweight and obese young women(BMI〉$23kg/m^2$) and 25 lean women who visited Kangnam Kyunghee hospital for obesity management from March 2006 to April 2008. Bioimpedance Analysis (BIA), short-term spectral analysis of heart rate variability (HRV) were performed. Results HRV of obese young group was lower than the lean young group, but there is no statistical significance. BMI had significantly a negative correlation with Low Frequency(LF) of HRV. LF power is mediated by sympathetic nervous system activity. These results indicate a decrease of sympathetic modulation in overweight and obese young women. Conclusions Overweight and obese young women have decreased sympathetic nervous system activity. In clinical practice, an assessement of HRV would be noninvasive and sensitive methods for sympathetic nervous system of young overweight and obese women.

• 산업경영시스템학회지
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• 제28권2호
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• pp.146-151
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• 2005

Some distributions have been used for diagnosing the lead time demand distribution in inventory system. In this paper, we describe the negative binomial distribution as a suitable demand distribution for a specific retail inventory management application. We here assume that customer order sizes are described by the Poisson distribution with the random parameter following a gamma distribution. This implies in turn that the negative binomial distribution is obtained by mixing the mean of the Poisson distribution with a gamma distribution. The purpose of this paper is to give an interpretation of the negative binomial demand process by considering the sources of variability in the unknown Poisson parameter. Such variability comes from the unknown demand rate and the unknown lead time interval.

• 대한산업공학회지
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• 제43권1호
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• pp.1-11
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• 2017

Stochastic resource-constrained project scheduling problem is an extension of resource-constrained project scheduling problem such that activity duration has stochastic nature. In real situation where activity duration is not known until the activity is finished, open-loop based static policies such as activity-based policy and priority-based policy will not well cope with duration variability. Then, a dynamic policy based on closed-loop decision making will be regarded as an alternative toward achievement of minimal makespan. In this study, a dynamic policy designed to select activities to start at each decision time point is illustrated. The performance of static and dynamic policies based on variable neighborhood search is evaluated under the discrete-event simulation environment. Experiments with J120 sets in PSPLIB and several probability distributions of activity duration show that the dynamic policy is superior to static policies. Even when the variability is high, the dynamic policy provides stable and good solutions.

• Journal of Communications and Networks
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• 제14권6호
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• pp.672-681
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• 2012

A potential breakthrough of the electrification of the vehicle fleet will incur a steep rise in the load on the electrical power grid. To avoid huge grid investments, coordinated charging of those vehicles is a must. In this paper, we assess algorithms to schedule charging of plug-in (hybrid) electric vehicles as to minimize the additional peak load they might cause. We first introduce two approaches, one based on a classical optimization approach using quadratic programming, and a second one, market based coordination, which is a multi-agent system that uses bidding on a virtual market to reach an equilibrium price that matches demand and supply. We benchmark these two methods against each other, as well as to a baseline scenario of uncontrolled charging. Our simulation results covering a residential area with 63 households show that controlled charging reduces peak load, load variability, and deviations from the nominal grid voltage.

• 산업경영시스템학회지
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• 제28권4호
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• pp.79-84
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• 2005

Some distributions have been used for diagnosing the lead time demand distribution in inventory system. In this paper, we describe the negative binomial distribution as a suitable demand distribution for a specific retail inventory management application. We here assume that customer order sizes are described by the Poisson distribution with the random parameter following a gamma distribution. This implies in turn that the negative binomial distribution is obtained by mixing the mean of the Poisson distribution with a gamma distribution. The purpose of this paper is to give an interpretation of the negative binomial demand process by considering the sources of variability in the unknown Poisson parameter. Such variability comes from the unknown demand rate and the unknown lead time interval.

• 한국컴퓨터정보학회논문지
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• 제22권6호
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• pp.87-93
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• 2017

In this paper, we design a small low power single channel ECG(Electrocardiogram) system of Chest Belt type with fiber-type electrodes to measure emotional state change of game addict. HRV(Heart Rate Variability) is analyzed through heart rate signal measurement and the psychological stress state is judged by using it. And it verifies its effectiveness through prototype. First, we design HR measurement module through low power MCU(Micro Controller Unit) and implement prototype level measurement system. The results showed that the difference between the addiction group and the general group was confirmed and that the system was effective. The result of this study can be used for health management such as reduction of stress of the user through music and breathing that lowers the stress by detecting the stress state of the general person or the chronic ill person.

• Journal of Information Technology Applications and Management
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• 제25권2호
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• pp.73-90
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• 2018

Despite of increasing studies for product recommendation, the recommendation of product repurchase timing has not yet been studied actively. This study aims to propose deep neural network models usingsimple purchase history data to predict the repurchase timing of each customer and compare performances of the models from the perspective of prediction quality, including expected ROI of promotion, variability of precision and recall, and diversity of target selection for promotion. As an experiment result, a recurrent neural network (RNN) model showed higher promotion ROI and the smaller variability compared to MLP and other models. The proposed model can be used to develop a CRM system that can offer SMS or app-based promotionsto the customer at the right time. This model can also be used to increase sales for product repurchase businesses by balancing the level of ordersas well as inducing repurchases by customers.

• 대한원격탐사학회:학술대회논문집
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• 대한원격탐사학회 2003년도 Proceedings of ACRS 2003 ISRS
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• pp.1049-1051
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• 2003

This study investigated the use of airborne image data to provide estimates of within -field variability in soil properties and crop growth as an alternative to extensive field data collection. Hyperspectral and multispectral images were acquired in 2000, 2001, and 2002 for central Missouri experimental fields. Data were converted to reflectance using chemically-treated reference tarps with known reflectance levels. Geometric distortion of the hyperspectral pushbroom sensor images was corrected with a rubber sheeting transformation. Statistical analyses were used to relate image data to field-measured soil properties and crop characteristics. Results showed that this approach has potential; however, it is important to address a number of implementation issues to insure quality data and accurate interpretations.