• 컴퓨터교육학회논문지
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• 제5권4호
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• pp.123-133
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• 2002

이 논문에서는 교육용 컨텐츠 개발 방법인 EduCODE를 제안하고 이를 지원하는 시스템을 설계 및 구현하였다. EduCODE는 영역 모델, 항해 모델, 추상 인터페이스 모델, 애셋 모델 등 4개의 모델로 구성하였으며, 컨텐츠의 구성을 다이어그램으로 표현할 수 있는 표기법을 제안하였다. EduCODE를 지원하기 위한 자동화 시스템은 저작 모듈과 실행 모듈로 구성되어 있으며, 저작 모듈에서 생성된 각 명세서는 국제적인 교육용 컨텐츠 표준인 ADL SCORM XML 코드를 자동으로 생성하고 실행 모듈과 웹 서버를 통해 서비스된다.

• 건축역사연구
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• 제6권3호
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• pp.9-22
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• 1997

The Wooden Stupa of Hwangnyongsa Temple, existed from Shilla to Koryo Dynasty, is recognized as a typical model of the Korean wooden stupa. The related records on this stupa are found in some historical documents including The Chronicles of the Three States ${\ulcorner}$三國史記${\lrcorner}$. This study, through the interpretation of these documents, attempts to discuss and analyse design and structural methods of the stupa, viz., i) the relationship with both Chinese and Japanese wooden stupa, ii) the height, iii) each floor's linking methods, iv) the 'Noban' (Basement of the upper part), v) structure of the 'Simju' (Central pillar) and vi) the stairs and the handrails. The results of this study would be hopefully used for the further researches as well as the restoration of this precious architectural asset.

• 한국경영과학회지
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• 제37권2호
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• pp.17-29
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• 2012

We examine a mortgage bank's incentive distortion problem when the bank sells its existing loan through MBS(Mortgage-Backed Security), considering the mortgage market structure and varying investors' risk attitude. Main findings in our comparative statics are the followings. The bank's monitoring incentive on the loan sold is distorted downwards when the deposit interest rate is lower than the coupon rate of MBS. Credit enhancement associated with the loan sale may mitigate the incentive distortion problem. However, the downward distortion of monitoring incentive does not disappear unless the credit enhancement, a loan guarantee, is provided up to 100%. Finally as the investors' risk preference changes from risk-neutral to risk-averse type, the incentive distortion problem becomes more severe. At the end, we recommend the introduction of covered bond in order to mitigate the incentive distortion problem, which is inevitable to current pass-through MBS.

• 통상정보연구
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• 제10권2호
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• pp.373-390
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• 2008

본 논문은 국내세법, 한 중 조세협약, 중국세법을 근거하여 특수목적회사(SPC), 사모펀드(PEF) 등의 간접투자 방식과 직접투자 방식에 대한 투자시뮬레이션을 활용하여 최상의 투자형태 협상전략을 제시하였다. 분석결과 중국내 고정사업장이 없는 경우 홍콩과 같은 조세회피지역에 특수목적회사를 설립하여 중국에 투자하는 형태가 직접투자 혹은 국내에 PEF 설립을 통한 투자보다 더 합리적이었다. 더욱이 특수목적회사는 국내의 여러 가지 규제에서 벗어나 자유로운 펀드운용과 새로운 투자추진시 국내과실 송금 처리절차를 거치지 않고 재투자가 가능하다는 점을 포함하여 다양한 장점을 가지고 있었다. 중국 등의 해외투자 고려시 조세회피지역에 특수목적회사를 설립하고 이를 통해 투자를 실행하는 것이 가장 효율적인 방안임을 고려하여 투자방식과 JV협상을 진행하여야 할 것이다.

• 재무관리연구
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• 제1권1호
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• pp.133-149
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• 1985

The theory of option pricing has undergone rapid advances in recent years. Simultaneously, organized option markets have developed in the United States and Europe. The closed form solution for pricing options has only recently been developed, but its potential for application to problems in finance is tremendous. Almost all financial assets are really contingent claims. Especially, Black and Scholes(1973) suggest that the equity in a levered firm can be thought of as a call option. When shareholders issue bonds, it is equivalent to selling the assets of the firm to the bond holders in return for cash (the proceeds of the bond issues) and a call option. This paper takes the insight provided by Black and Scholes and shows how it may be applied to many of the traditional issues in corporate finance such as dividend policy, acquisitions and divestitures and capital structure. In this paper a combined capital asset pricing model (CAPM) and option pricing model (OPM) is considered and then applied to the derivation of equity value and its systematic risk. Essentially, this paper is an attempt to gain a clearer focus theoretically on the question of corporate stock risk and how the OPM adds to its understanding.

• Communications for Statistical Applications and Methods
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• 제21권6호
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• pp.501-512
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• 2014

Stylized facts on asset return are fat-tail, asymmetry, volatility clustering and structure changes. This paper simultaneously captures these characteristics by introducing a multi-regime models: Finite mixture distribution and regime switching GARCH model. Analyzing the daily KOSPI return from $4^{th}$ January 2000 to $30^{th}$ June 2014, we find that a two-component mixture of t distribution is a good candidate to describe the shape of the KOSPI return from unconditional and conditional perspectives. Empirical results suggest that the equality assumption on the shape parameter of t distribution yields better discrimination of heterogeneity component in return data. We report the strong regime-dependent characteristics in volatility dynamics with high persistence and asymmetry by employing a regime switching GJR-GARCH model with t innovation model. Compared to two sub-samples, Pre-Crisis (January 2003 ~ December 2007) and Post-Crisis (January 2010 ~ June 2014), we find that the degree of persistence in the Pre-Crisis is higher than in the Post-Crisis along with a strong asymmetry in the low-volatility (high-volatility) regime during the Pre-Crisis (Post-Crisis).

• Asia pacific journal of information systems
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• 제5권1호
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• pp.112-128
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• 1995

The information system control includes organizational structure, control mechanism, and management tools which contribute to accomplish the goals of information system: asset safeguarding, data integrity, effectiveness, and efficiency. Information system audit is the process to evaluate whether the information system accomplishs the goals. Information system auditor examine the reliability of information system control and suggest recommendations to improve the information system control. Both information system control and information system audit activities contribute to prevent and detect the computer crime for the organization. This paper proposes a causal model of information system control/audit and the perceived risk of computer crime, and tests the model using a survey on 38 financial institutions in Korea. Statistical results show that information system control and audit significantly reduce the computer crime risk perceived by the user group. The general control has a stronger impact than the application control. In addition, it turns out that the greater the deviation between the importance and the actual level of information system control is, the higher the perceived risk of computer crime is.

• 한국IT서비스학회지
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• 제11권4호
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• pp.69-85
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• 2012

This paper analyzes how IT adoption affects differently on the shippers' make-buy decision, depending on the changes through agency and coordination problems. Empirical findings are consistent with the theoretical predictions on the changes of shippers' decision, summarized as follows. First, while the adoption of agency-cost reducing IT leads to the increase in the proportion of private fleets, the adoption of coordination-cost reducing IT leads to the increase in proportion of for-hire carriage. Second, the extent of private fleets changes depends on the primary product type that trucks load, with products of important service task experiencing more increase. Third, the extent of for-hire carriage changes depends on the truck's trip distance, with long-trip trucks experiencing more increase. With the results, we present different policy implications from the conventionally advocated ones.

• 기술혁신연구
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• 제7권2호
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• pp.119-144
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• 1999

Recently, knowledge management(KM) has attracted increasing attention from academicians and practitioners alike. Amongst others, technological knowledge(TK) is considered principal asset of KM and R,&D organization of private firms selves as primary actor of KM. It is also noted that the notion of sectoral pattern of innovation highlights idiosyncratic differences across industrial sectors in terms of TK management. That is, knowledge contents, knowledge generation and How pattern are considerably different among industries. This paper first analyzes the correlation between structural of R&D organization and industrial(sectoral) type to identify the dominant structure of R&D organization for each industry. Second, sector-specific architectures of TK management system are proposed. According to structural characteristic of R&D-organization type, test-practice forms of TK management system are suggested in terms of such factors as knowledge contents(technology information), knowledge generation activities, and knowledge storage/retrieval modes.

• 한국컴퓨터정보학회논문지
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• 제23권9호
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• pp.73-80
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• 2018

In this paper, we propose a new type of client server environment to improve the architecture vulnerable to hacking in an existing client server environment. On the server side, move the existing Web server to the client side and This is a way for clients to communicate only the data they need and suggests a structure that completely blocks the web attack itself to the server. This can completely prevent a server from being hacked, spreading malicious code and hacking data on a server. It also presents a new paradigm that will not affect servers even if malware is infected with client PCs. This paper validates the proposed environment through BBS (Big Bad Stick) hardware in the form of USB on the client side. This study proof that secure services are provided through encryption communication with server-side security equipment, indicating that this study is a system with new security.