• 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.

• International Journal of Advanced Culture Technology
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• 제7권4호
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• pp.229-235
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• 2019

Due to the development of video and optical technology today, video equipments are being used in a variety of fields such as identification, security maintenance, and factory automation systems that generate products. In this paper, we investigate an algorithm that effectively recognizes an experimental object in an input image with a partial problem due to the mechanical problem of the input imaging device. The object recognition algorithm proposed in this paper moves and rotates the vertices constituting the outline of the experimental object to the positions of the respective vertices constituting the outline of the DB model. Then, the discordance values between the moved and rotated experimental object and the corresponding DB model are calculated, and the minimum discordance value is selected. This minimum value is the final discordance value between the experimental object and the corresponding DB model, and the DB model with the minimum discordance value is selected as the recognition result for the experimental object. The proposed object recognition method obtains satisfactory recognition results using only partial information of the experimental object.

• 한국정보처리학회논문지
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• 제7권6호
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• pp.1964-1972
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• 2000

For the Korean language, on acoustics, it creates a different form of phonetic value not a phoneme by its own peculiar property. Therefore, the construction of extended recognition system for understanding Korean language should be created with a study of the Korean rule-based system, before it can be used as post-processing of the Korean recognition system. In this paper, text-based Korean rule-based system featuring Korean peculiar vocal sound changing rule is constructed. and based on the text-based phonetic value result of the system constructed, a preliminary phonetic value segmentation border points with non-uniform blocks are extracted in Korean isolated word speech. Through the way of merge and recognition of the non-uniform blocks between the extracted border points, recognition possibility of Korean voice as the form of the phonetic vale has been investigated.

• 한국지역지리학회지
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• 제16권1호
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• pp.59-75
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• 2010

본 연구에서는 지가 형성 요인에 대한 서울시 고등학생들의 인식 특성에 대해 분석하였다. 연구 결과를 요약하면 다음과 같다. 첫째, 공시지가 산정과 관련 있는 지가 형성 요인이 공시지가 산정과 관련 없는 그 밖의 요인보다 지가에 영향을 미치는 정도가 더 크다고 인식하고 있다. 둘째, 학생들은 상대적 요인이 절대적 요인보다 지가에 영향을 미치는 정도가 크다고 인식하고 있다. 셋째, 5개의 평가 척도로 구분하여 살펴본 결과, 지가에 영향을 미치는 정도가 가장 큰 것은 주요 시설과의 거리이고, 가장 미약하게 영향을 미치는 것은 토지 이용 현황으로 인식하고 있다. 13개의 요인 중에서는 편의 시설과의 거리는 가장 크게, 토지의 모양이 가장 미약하게 지가에 영향을 미치는 것으로 인식하고 있다. 넷째, 최고가 또는 최저가 지점 선택에 대한 인식과 지가 형성 요인이 지가에 영향을 미치는 정도에 대한 인식 사이에는 차이를 보이고 있다. 마지막으로, 지가 형성 요인에 대한 인식 결과와 성제 지역의 지가의 분포와 지가에 영향을 미치는 정도에 대한 연구 결과를 비교해보면, 비슷한 결과를 보이기도 하지만, 다른 결과틀 보이기도 하였다.

• 한국산업정보학회논문지
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• 제6권1호
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• pp.82-89
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• 2001

본 논문에서는 독립문자 식별기 및 인식기를 바탕으로 한 결정값 발생기를 도입하여 무제 약 필기체 숫자 열을 효과적으로 인식하는 방안을 제안하였다. 필기체 숫자 열의 인식을 위해 사전 분할 모듈, 최종 분할 모듈 그리고 인식 모듈 등의 세 개의 모듈을 설계 구현하였다. 사전 분할 모듈에서는 결정값 발생기를 이용하여 독립 숫자, 접촉 숫자 그리고 끊어진 숫자 등을 구분하였다. 최종 분할 모듈에서도 결정값 발생기의 결과를 이용하여 접촉 숫자들을 분할하는 과정을 수행하고 인식 모듈에서 각각 분할된 숫자들을 인식하였다. 분할 기반 방식과 무 분할 방식을 혼용하여 필기체 숫자열을 인식함으로서 기존의 오 인식률을 최소화시키도록 하였다. 제안된 방식을 이용하여 NIST SD19 필기체 숫자 열 데이터베이스의 인식을 한 결과 기존의 연구결과에 비해 높은 96.7%의 인식률을 얻을 수 있었다.

• 한국지능시스템학회논문지
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• 제15권3호
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• pp.357-362
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• 2005

Iris recognition system is the one of the most reliable biometries recognition system. An algorithm is proposed to determine the localized iris from the iris image received from iris input camera in client. For the first step, the algorithm determines the center of pupil. For the second step, the algorithm determines the outer boundary of the iris and the pupillary boundary. The localized iris area is transformed into polar coordinates. After performing three times Wavelet transformation, normalization was done using a sigmoid function. The converting binary process performs normalized value of pixel from 0 to 255 to be binary value, and then the converting binary process is compared pairs of two adjacent pixels. The binary code of the iris is transmitted to the server by the network. In the server, the comparing process compares the binary value of presented iris to the reference value in the database. The process of recognition or rejection is dependent on the value of Hamming Distance. After matching the binary value of presented iris with the database stored in the server, the result is transmitted to the client.

• 한국치위생학회지
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• 제8권3호
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• pp.65-72
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• 2008

This study has collected 322 clinical dental hygienists working in Daegu and around Daegu, in order to investigate perceived value of work among dental hygienists and extent of organizational attitude and find relationship between these, and we can finds these conclusions as follows; 1. The total average point of perceived value of work is 3.36(5 is a full mark), and we could gain each points as follows; vision realizability 3.53, process efficiency 3.42, product usefulness 3.32, job significance 3.31, social recognition 3.23. 2. The total average point of organizational attitude is 3.13, and job satisfaction, organizational commitment are 3.14, 3.12 respectively. 3. Variables of perceived value of work related job satisfaction are social recognition, vision realizability, process efficiency,(Social recognition is the most effective variable, and next vision realizability, process efficiency are effective in the order named.)($R^2$=.24) and we could find that job satisfaction is proportion to perceived value of work, according to relationship of these variables. Variables of perceived value of work related to organizational commitment are also vision realizability, social recognition, process efficiency,(Vision realizability is the most effective variable, and next social recognition, process efficiency are effective in the order named.)($R^2$=.32) and we could find that organizational commitment is proportion to perceived value of work, according to relationship of these variables. According to these result, perceived value of work and organization attitude(job satisfaction, organizational commitment) of dental hygienists are affirmative. but to make their attitudes be more affirmative, the research about improving perceived value of work is needed. Especially, vision realizability and social satisfaction are very important variables at perceived value of work of dental hygienists.

• 한국지능시스템학회:학술대회논문집
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• 한국퍼지및지능시스템학회 2004년도 추계학술대회 학술발표 논문집 제14권 제2호
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• pp.553-559
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• 2004

In todays security industry, personal identification is also based on biometric. Biometric identification is performed basing on the measurement and comparison of physiological and behavioral characteristics, Biometric for recognition includes voice dynamics, signature dynamics, hand geometry, fingerprint, iris, etc. Iris can serve as a kind of living passport or living password. Iris recognition system is the one of the most reliable biometrics recognition system. This is applied to client/server system such as the electronic commerce and electronic banking from stand-alone system or networks, ATMs, etc. A new algorithm using nonlinear function in recognition process is proposed in this paper. An algorithm is proposed to determine the localized iris from the iris image received from iris input camera in client. For the first step, the algorithm determines the center of pupil. For the second step, the algorithm determines the outer boundary of the iris and the pupillary boundary. The localized iris area is transform into polar coordinates. After performing three times Wavelet transformation, normalization was done using sigmoid function. The converting binary process performs normalized value of pixel from 0 to 255 to be binary value, and then the converting binary process is compare pairs of two adjacent pixels. The binary code of the iris is transmitted to the by server. the network. In the server, the comparing process compares the binary value of presented iris to the reference value in the University database. Process of recognition or rejection is dependent on the value of Hamming Distance. After matching the binary value of presented iris with the database stored in the server, the result is transmitted to the client.

• International Journal of Advanced Culture Technology
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• 제5권3호
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• pp.67-72
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• 2017

Transform variation technique is constituted the vibration status of the flash-gap recognition level (FGRL) on the distribution recognition function. The recognition level condition by the distribution recognition function system is associated with the scattering vibration system. As to search a position of the dot model, we are consisted of the distribution value with character point by the output signal. The concept of recognition level is composed the reference of flash-gap level for variation signal by the distribution vibration function. For displaying a variation of the FGRL of the maximum-average in terms of the vibration function, and distribution position vibration that was the a distribution value of the far variation of the $Dis-rf-FA-{\alpha}_{MAX-AVG}$ with $5.74{\pm}1.12$ units, that was the a distribution value of the convenient variation of the $Dis-rf-CO-{\alpha}_{MAX-AVG}$ with $1.64{\pm}0.16$ units, that was the a distribution value of the flank variation of the $Dis-rf-FL-{\alpha}_{MAX-AVG}$ with $0.74{\pm}0.24$ units, that was the a distribution value of the vicinage variation of the $Dis-rf-VI-{\alpha}_{MAX-AVG}$ with $0.12{\pm}0.01$ units. The scattering vibration will be to evaluate at the ability of the vibration function with character point by the distribution recognition level on the FGRL that is showed the flash-gap function by the recognition level system. Scattering recognition system will be possible to control of a function by the special signal and to use a distribution data of scattering vibration level.

• 한국콘텐츠학회논문지
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• 제21권8호
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• pp.315-328
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• 2021

본 연구는 최근 1년 이내 생명보험을 가입한 경험이 있는 25-54세 성인소비자 1,500명을 보험 필요성 인식 수준에 따라 필요성 인식 상위, 중위, 하위의 3개 집단으로 유형화하고, 유형별로 보험 및 금융에 대한 인식 및 사회경제적 가치 인식에 차이가 있는지를 실증하였다. 특히 본 연구에서는 보험 및 금융관련 전반적 인식 요인, 보유 보험 개수, 보험 만족도 이외에 사회경제적 가치인식 요인의 영향력을 확인하고자 하였다. 보험 및 금융관련 전반적 인식 요인은 '보험을 전문관리 및 재테크 수단으로 인식', '자기주도적 보험 설계 및 가입', '보험에 대한 경제적 부담 인식'으로 구분되었고 사회경제적 가치 인식 요인은 '사회경제적 자족감', '워라밸 가치추구', '경제적 가치추구'로 구분되었다. 보험 필요성 인식 상위집단을 준거집단으로 필요성을 보다 높게 인식하는데 영향을 미치는 요인을 확인하였다. 특히 중위집단에 가장 영향을 미치는 요인은 보험을 전문관리 재테크 상품으로 인식하는 것이었으며, 상위집단은 워라밸 가치추구 요인인 것으로 나타났다. 두 번째로 영향을 미치는 요인은 두 집단 모두 자기주도적 보험 설계 및 가입 요인이었다. 향후 보험 가입율 증진을 위해 워라밸 가치 추구를 위해 보험이 필수적인 상품으로 인식될 수 있도록 교육, 소통해야 하며 소비자들이 스스로 정보를 탐색하고 상품을 비교할 수 있는 정보탐색 여건의 지속적인 개선이 보험시장 활성화를 위해 중요한 요소일 것이다.