• Management & Information Systems Review
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• v.32 no.1
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• pp.63-85
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• 2013

This study tries to investigate the fundamental implications inherent in inventory asset information(specifically, unexpected inventory investment) by analyzing how the relationship between unexpected inventory investment and future operating performance. And we study how is the response of the stock market participants to the fundamental implications inherent in inventory asset information. Prior papers often assume the efficient market and they view the significant relation between stock prices and financial indicators as evidence of the contribution of such indicators to future earnings. Leading indicators are attracting the market's attention for equity valuation. We study whether one leading indicator (unexpected Inventories) forecasts future earnings, and whether market participants fully reflect the predictive ability when they sets share prices(Mishkin test, 1983). Our empirical results of the study are summarized as follows. Current unexpected inventory investment is negatively associated with future operating performance. Also, our evidence is that the stock market participants overprice the contribution of unexpected inventory investment when predicting future earnings. Furthermore, a hedge strategy that uses the overpricing gives significant future abnormal returns. The overall results help the users of financial reports, researchers of accounting, and the accounting principle setting body.

• The Korean Journal of Archival Studies
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• no.46
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• pp.189-231
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• 2015

This study is for establishing an appraisal methodology to ensure the accountability of the parliament and to documentation the contemporary historical events related to the National Assembly. It is impossible to documentation comprehensively the activities of the National Assembly through the records schedule of the National Assembly, the current the disposal guidelines of the National Assembly. In particular, this is designed focusing on four affiliated organizations such as the National Assembly Secretariat, so there is a fundamental limit to documentation the outputs of various external agencies and areas where have relationships with the National Assembly. Therefore, it is hard to documentation comprehensively the various issues and historical events occurring in the National Assembly under the current appraisal system. In this situation, this study presents the appraisal methodology, the institutional functional analysis to ensure the accountability of the institution as a first step. However, only with the institutional functional analysis methodology, it is difficult to organize collectively the contemporary historical events or social events ongoing in relation to the fundamental functions of the National Assembly. For this reason, the subject oriented documentation methodology is designed that is the appraisal methodology of selecting the records related to the contemporary social phenomena and historical events according to the functional areas of the National Assembly derived from the institutional functional analysis methodology. Thereby, it is designed that the model of the documentation strategy applicable to the National Assembly in reality.

• Phonetics and Speech Sciences
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• v.14 no.3
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• pp.51-66
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• 2022

This study aims to help Korean English learners to learn English pronunciation by revealing which suprasegmentals affect the implementation of English sentences closer to native English speakers when they read English sentences. To this end, Korean middle school English learners were selected as subjects and research data were gathered through sentence types (declarative, interrogative, imperative, and exclamative), as well as syllables. Speech rate, pause frequency, pause duration, F0 range, and rhythm among suprasegmentals were used for analysis of these English sentence utterances. Mean analysis, correlation analysis, and regression analysis were performed. The results showed that speech rate, pause frequency, pause duration, and F0 range affected the evaluation of fluency levels. In the regression analysis between all suprasegmentals and fluency levels, the suprasegmentals that most affected fluency levels were speech rate and F0 range. Rhythm had no meaningful relation with fluency levels. Therefore, when teaching English pronunciation, it is necessary to teach students to increase their speech rate and F0 range. In addition, students should be trained to reduce both the number and the duration of pauses during utterance to improve their fluency. It is noteworthy that of the four sentence types, exclamative sentences were produced with faster speech rate, fewer pauses, shorter pause duration, and higher rhythm values.

• Communications of Mathematical Education
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• v.37 no.1
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• pp.65-84
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• 2023

The method of Lagrange multipliers, one of the most fundamental algorithms for solving equality constrained optimization problems, has been widely used in basic mathematics for artificial intelligence (AI), linear algebra, optimization theory, and control theory. This method is an important tool that connects calculus and linear algebra. It is actively used in artificial intelligence algorithms including principal component analysis (PCA). Therefore, it is desired that instructors motivate students who first encounter this method in college calculus. In this paper, we provide an integrated perspective for instructors to teach the method of Lagrange multipliers effectively. First, we provide visualization materials and Python-based code, helping to understand the principle of this method. Second, we give a full explanation on the relation between Lagrange multiplier and eigenvalues of a matrix. Third, we give the proof of the first-order optimality condition, which is a fundamental of the method of Lagrange multipliers, and briefly introduce the generalized version of it in optimization. Finally, we give an example of PCA analysis on a real data. These materials can be utilized in class for teaching of the method of Lagrange multipliers.

• The Journal of the Acoustical Society of Korea
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• v.28 no.2
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• pp.155-163
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• 2009

In text-to-speech systems, the conversion of text into prosodic parameters is necessarily composed of three steps. These are the placement of prosodic boundaries. the determination of segmental durations, and the specification of fundamental frequency contours. Prosodic boundaries. as the most important and basic parameter. affect the estimation of durations and fundamental frequency. Break prediction is an important step in text-to-speech systems as break indices (BIs) have a great influence on how to correctly represent prosodic phrase boundaries, However. an accurate prediction is difficult since BIs are often chosen according to the meaning of a sentence or the reading style of the speaker. In Japanese, the prediction of an accentual phrase boundary (APB) and major phrase boundary (MPB) is particularly difficult. Thus, this paper presents a method to complement the prediction errors of an APB and MPB. First, we define a subtle BI in which it is difficult to decide between an APB and MPB clearly as a variable break (VB), and an explicit BI as a fixed break (FB). The VB is chosen using the classification and regression tree, and multiple prosodic targets in relation to the pith and duration are then generated. Finally. unit-selection is conducted using multiple prosodic targets. In the MOS test result. the original speech scored a 4,99. while proposed method scored a 4.25 and conventional method scored a 4.01. The experimental results show that the proposed method improves the naturalness of synthesized speech.

• KIPS Transactions on Software and Data Engineering
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• v.2 no.7
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• pp.479-486
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• 2013

The data model that can be said as skeleton of the information system constitutes important 2 axles in the information system together with the process model. There is entity, properties, relation as key factors of the data model, and entity is the most fundamental factor in the data model, and thus total data model becomes vague if not deriving entity definitely. This study dealt with entity deduction only. Deducing methods of existing entity depended on experiences, task knowledge of designers and clear procedures were not suggested, so there were many difficulties in approaching them from beginners or unskilled persons. For giving helps in solving the problem, this study proposes entity- deducing procedures based on tasks that can derive entity with a systematic process at previously derived target businesses through suggested methods from advancing researches. And the study enabled proposing procedures on imaginary tasks to be applied, objecting to undergraduates who had not experiences on the data modeling, and then verified suggesting process through a similarity checking between best answers with deduced entity by students after taking impossible points of comparing existing methods with suggesting process into consideration. By doing so, deducing entity closely to the best answer was confirmed accordingly. Therefore, a fact could be confirmed that beginners were able to deduce entity closely to the best answer even if letting beginners who had not experiences on the data modeling be applied to unfamiliar tasks. Regarding researches on properties and relation deduction besides entity, this study leaves them to next time.

• Archives of design research
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• v.18 no.2 s.60
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• pp.325-334
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• 2005

The purpose of this thesis is to explore the fundamental reasons and general circumstances of the introduction of geometric shape to the 20th century's design education. The modern design education was directly influenced by the German Kindergarten Movement and its educational ideal, so they began to employ geometric shapes in visual education. When Friedrich Frobel, a professional German child educator of the 19th century, invented the 'Spielgaben,' it soon became a popular educational tool. It was a turning point in the child educational system, from then they began to actively employ 'tools' in art education. The Spielgaben was created based on the geometric principle of a popular block game of the 19th century. On the other hand, a game program called 'Bechaftigungsmaterial' led early Modernists to adopt geometric shape in their works. Then, geometric shape were applied to a primary educational program designed by the Bauhaus that gave birth to the Modern design education in the 20th century. likewise, the substantial reasons why the principles of point/line/plain and geometric shapes had been taken in the 20th century design education can be explained through this historical background. This research is to investigate how Kindergarten Movement and Modern design education can be associated with each other, particularly in the light of geometric elements. Therefore, I first referred to the historic records in order to reveal their relation, and then analyzed the similarities and differences between the two activities. In result, I could explore the relationship between child educational tools and the 20th century's design education.

• Journal of the Korean Society for information Management
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• v.24 no.1 s.63
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• pp.273-300
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• 2007

In this study it is intended to develop the ontology which can express the relation between objects with emphasis on the structural representation of semantics. Its interoperability with other kinds of previous ontology and metadata was also considered so that the developed ontology may be applicable to the real situation. The ABC Ontology can get extended into another field where the application of the concept of event is Possible, for ABC Ontology Provides the fundamental framework on the axis of event. In this study it is Music where ABC Ontology can be applied properly, which results in creating Music Ontology. Music Ontology Provides the infrastructure of knowledge for reasoning of Potential meaning as well as the simple semantic connection of terms. The extended model of ABC Ontology has been developed by applying Music Ontology, which is the domain ontology and conveys meaning, to ABC Ontology that represents the whole framework. The representation of conceptual relation in ABC Ontology turns into the association of the framework and meaning in the extended model of ABC Ontology, with reasoning rules which are typical in ontology Also, interoperability of the extended model of ABC Ontology is examined in consideration of co-operating with metadata different from those in it.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.13 no.3
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• pp.1054-1060
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• 2012

In order to analyze the influence of career self-efficacy on risk taking level in university students, career self-efficacy which becomes the basis of active occupational exploration was classified into four items including self evaluation, goal setting, occupational information and problem solving. Risk taking level was divided into three items of occupational selection, monetary management and human relation. 450 surveys were distributed to four-year university students in Seoul, capital area and rural area for three weeks from November 26 until December 17, 2011, among which 402 surveys were accepted as effective study subjects. Among items of career self-efficacy, most significant influence on self evaluation was shown in group with high risk taking level in monetary management, and problem solving had most significant influence in groups with high risk taking level in occupational selection and human relation. As a result, occupational information was found to have negative (-) influence on all items of risk taking level, with increasing degree of influence on occupational information for subjects showing lower degree of risk taking level. This study provides detailed analysis on individual's work task called risk taking level based on different occupational types, offering new verification of career self-efficacy as the most fundamental element of occupational exploration to university students looking for employment.

• Journal of the Korean Society for Marine Environment & Energy
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• v.8 no.1
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• pp.39-45
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• 2005

In the situation which Russia's ratification of the Kyoto protocol at February,2004, ANNEX I nations must reduce GHG(Green House Gas) discharge rate from 2008 by 2012 to the reduction level at 1990. We introduce the CO₂ ocean sequestration that is one of promising method for getting the stable CO₂ concentration in the atmosphere. There are four categories : ocean transportation technique, ocean initial dissolution technique, ocean deep current evaluation technique, and ocean biological evaluation technique. In this paper, we carried out the fundamental numerical study on the ocean initial dissolution technique, when the Liquidized CO₂ is emitted at the deep ocean, It is very important to the dissolution rate of movable CO₂ interface because it Is directly impact to the ocean organism. In order to investigate the relation of the interface movement and rate of the dissolution, we develope CR(Computational Fluid Dynamics) code that was constructed by the finite volume method based on the unstructured mesh, and a droplet's boundary surface can move and one direction dissolution from disperse phase into continuous phase adopted as its physics be. This study clarifies hydrodynamic relation between solubility and movement of the droplet through the verification of the Cm code.