• 한국수자원학회논문집
• /
• 제37권3호
• /
• pp.173-184
• /
• 2004

기상예보모형 중 장기예측에 널리 사용되는 CGM모의결과를 이용하여 확률론적 불확실성 해석기법의 적용을 통해 유역단위로 관리되는 국내 수자원 운영에 대한 활용 가능성을 분석하였다. 연구된 기법은 GCM 모의값이 관측값의 크고 작음을 얼마나 잘 구분하는지를 확률적으로 분석하는 방법으로 Kolmogorov-Smirnov 검정을 사용한다. GCM 모의값으로는 ECMWF에서 AMIP-II 형태로 모의한 결과로부터 표면강수량을 추출하여 사용하였으며, 관측값은 국내 7개 유역에 대해 면적강우량을 산정하여 사용하였다. 또한, 어느 정도의 구분능력이 적정한가를 판단하기 위한 유의수준(significance threshold)을 결정하기 위해 Monte Carlo 모의를 사용하였다. 이러한 분석을 통해 우리나라의 7개 유역에 대해서는 ECMWF 의 GCM 자료가 우기(6월∼9월)에 대해 인근 노드점의 자료를 평균하여 사용되어 질 경우 효율적인 것으로 나타났으나, 건기(10월∼5월)의 경우 구분 능력이 부족한 것으로 판단된다.

• 산경연구논집
• /
• 제11권4호
• /
• pp.39-46
• /
• 2020

Purpose: This study looks at the relevance between discretionary revenue and book-tax differences (hereafter BTDs). While the study of earnings management, which focused on discretionary accruals and real earnings management, has largely made, it has not yet been actively researched on discretionary revenues. Therefore, it was believed that discretionary revenue would expand the preceding study by looking at its relevance to BTD, known as financial reporting quality and measures of tax avoidance. In general, prior research suggested that earnings management make BTDs larger. Thus, the relationship between discretionary revenue and the amount of BTD is predicted positive. Research design, data and methodology: To this end, the method of discretionary revenues was used and BTDs measured in four ways. First, Earnings before income tax - estimated taxable income divided by total asset (BTD). Second is fractional rank variable of BTDs (FBTD). Third is Indicator variable equals 1 if the firm-year has a positive BTD, 0 otherwise (PBTD). Fourth is that Indicator variable equals 1 if the firm-year has a BTDs in top(bottom) quartile, 0 otherwise (LPBTD, LNBTD). 4,251 samples were analyzed in the Korean Security market (KOSPI) from 2003 to 2014. Results Empirical analysis shows that BTDs increases as discretionary revenue increases. These results were equally observed when BTDs was measured as a ranking variable or as a indicating variable. These results indicate that earnings management through the revenue of managers exacerbate the quality of financial reporting. Conclusions: In sum, discretionary revenues can be used as an indicator of making BTDs larger and meaningful as the first study of the Korean capital market where discretionary revenues affect accounting information quality. Investors need to increase interest in discretionary revenues because intervention in financial reporting through revenue accounts by managers can increase information asymmetry and agency costs. This means that studies on discretionary revenues that have been relatively small should be expanded. The results also provide important implications for the relevant authorities and investors. Despite these benefits, however, measurement error problems with estimates still appear as limited points, and prudent interpretations are required, and additional follow-up studies are needed in that variables that are not yet considered in this study may affect our findings.

• 한국음향학회지
• /
• 제10권1호
• /
• pp.5-11
• /
• 1991

명료도시험은 실내에서 음성이 정확히 전달되는 정도를 정량화할 수 있는 유용한 건축음향의 지표중 하나이다. 많은 나라에서 이미 표준화하여 사용하고 있듯이, 한국어에 적합한 명료도시험의 기준이 1989년에 제안되었으며, 안정적인 배경소음조건에서 위의 시험방법은 그 타당성이 입증된 바 있다. 이 논문에서는 위의 제안된 명료도 시험방법이 변동하는 외부소음의 조건에서도 유용하게 적용될 수 있는지를 검증하고자 하였다. 소음레벨이 시간에 따라 변화하는 26개 교실에서 수행한 명료도시험과 음향측정에 의하여, 한국어 음원에 대하여 제안된 명료도시험 방법은 실내의 청취조건을 평가하는 유용한 수단이 될 수 있음이 밝혀졌다.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권11호
• /
• pp.717-725
• /
• 2020

The purpose of this paper is to highlight the impact of the performance of private wealth management (PWM) on the growth of retail banking in Indonesia. The variables used are bank's competitiveness, risk management, performance of private wealth management, and growth of retail banking business. The data were collected from 60 respondents from 32 banks over five months, from October 2018 to March 2019. Using partial least square path modeling, the analysis shows that the performance of private wealth management has an impact on the growth of retail banking sector in Indonesia. Bank competitiveness and risk management affect the performance of personal wealth management and have an impact on the growth of the retail banking business. Bank competitiveness is the variable that most influences the performance of private wealth management in Indonesia. This research found that market share is the most significant indicator of bank competitiveness. For risk management, significant indicators are the level of bank confidence, increased bank competitiveness, and the creation of new products. In the performance of the private wealth management variable, the most significant indicator is the revenue fee-based income. For the growth of retail banking business, a clear indicator is profit growth.

• Journal of Chest Surgery
• /
• 제28권1호
• /
• pp.7-10
• /
• 1995

Mixed Venous oxygenation saturation[SvO2 is a variable determined in part by the externally controlled factors and in part by the patient during CPB. I monitored the SvO2 and tested it as a parameter for the regulation of pump output and as a criteria for the need of inotropics after CPB. With the help of SvO2, I increased the pump flow especially during rewarming for more optimal oxygenation of cells. After CPB, the calculated cardiac index was used as an indicator for the need of inotropic support with greater accuracy and without any clinical problems. I conclude that the SvO2 is an easily checkable variable and a good indicator for optimal oxygenation at cell level, and can be used as an objective criteria for the need of postoperative inotropic support.

• 대한전기학회:학술대회논문집
• /
• 대한전기학회 1998년도 하계학술대회 논문집 B
• /
• pp.560-562
• /
• 1998

A new approach to developing battery SOC indicator for electric vehicle is discussed in this paper. One of the most difficult problems associated with the development of electric vehicle is the battery indicator which reliably informs the state of charge(SOC) of the battery to the driver. And the condition to be satisfied with SOC indicator installed on the electric vehicle is that it should be used under frequently variable load. A new method to determining SOC using neural networks(NN) is proposed to satify the condition. The training data of NN are obtained by using mathematical model of lead-acid battery, and calculating discharge currents and terminal voltages while battery discharges with constant current. The 3-layered NN with back propagation algorithm is used Simulation results show that the proposed method is appropriate as SOC indicator of the battery.

• 한국주거학회논문집
• /
• 제20권4호
• /
• pp.69-78
• /
• 2009

The purpose of this study is to identify which is the better indicator to forcast housing tenureship between permanent income and current income, and study the effects of non-human capital asset on housing tenureship. To forcast permanent income, a statistic regression equation is used with current income as the dependent variable. Multi-nomial logistic model is used to forcast the housing tenureship Using current income as the dependent variable delivered a more accurate result than using permanent income. Current income is used as a dependent variable and sex, age, education and occupation are used as independent variables to forcast permanent income. Non-human capital asset is also used as an independent variable. Also, excluding non-human capital asset variable when forcasting bothe permanent income and housing tenureship proved to be more accurate. Because permanent income, the sum of future income and current asset, is a good indicator of current consumption including housing, the result with permanent income should be more accurate than the forcast using current income. This implies an underdevelopment of a housing mortgage system that enables people to consume now on the basis of their future income. The Korea's unique Chonsei housing rental system has also made it difficult to forcast housing tenureship based on people's permanent income and asset. While, the Key-money of Chonsei housing and the housing asset of homeowners with debt are very similar in their amount, the result is completely different. One is a renter and the other is a homeowner.

• Environmental Sciences Bulletin of The Korean Environmental Sciences Society
• /
• 제3권3호
• /
• pp.151-158
• /
• 1999

Biogenic source emissions refer to naturally occuring emissions from vegetation, microbial activities in soil, lightening, and so on. Vegetation is especially known to emit a considerable amout of volatile organic compounds into the atmosphere. Therefore, biogenic source emissions are an important input to photochemical air quality models. since most biogenic source emissions are calculated at the county-level, they should be geographically allocated to the computational grid cells of a photochemical air quality model prior to running the model. The traditional method for the spatial allocation for biogenic source emissions has been to use a "spatial surrogate indicator" such as a county area. In order to examine the applicability of such approximations, this study developed more detailed surrogate indicators to improve the spatial allocation method for biogenic source emissions. Due to the spatially variable nature of biogenic source emissions, Geographic Information Systems(GIS) were introduced as new tools to develop more detailed spatial surrogate indicators. Use of these newly developed spatial surrogate indicators for biogenic source emission allocation provides a better resolution than the standard spatial surrogate indicator.indicator.

• 농업과학연구
• /
• 제50권3호
• /
• pp.539-549
• /
• 2023

Domestic processed food exports might increase due to the free trade agreement (FTA) and spread of the Korean Wave, Hallyu. However, the share of the domestic raw materials in the domestic processed food industry is very low at 31.4%, which limits the spillover effect on domestic agriculture. Therefore, we selected frozen dumplings as a representative processed food whose exports are growing rapidly and conducted a multiple regression analysis to examine the effects of Hallyu and FTA variables on the frozen dumpling exports. We tried to link them to an increase in agricultural income through the expansion of demand for the domestic raw materials. This study analyzed tariff indicator as the FTA variable, cosmetics export value indicator as the Hallyu Wave variable, and other variables expected to change the trade environment such as gross domestic product (GDP) and the relative exchange rate by country as the key explanatory variables that affect changes in the trade environment. The analysis showed that the core hypothesis, the Hallyu variable and the FTA variable, have a positive impact on frozen dumpling exports. Frozen dumpling exports are expected to increase as the FTAs and the spread of Hallyu are expected to continue for the foreseeable future. Therefore, we should seek ways to increase the proportion of domestically produced ingredients in the frozen dumplings to spread the economic impact to domestic agriculture. We reviewed previous studies and determined, the price-related factors play a major role in the use of imported ingredients, and that price stability and competitiveness are essential to increase the share of the domestically produced ingredients. Based on these conclusions, we reviewed the current status of food industry-related policies and determined measures needed to expand the use of domestically produced ingredients.

• 한국정보시스템학회지:정보시스템연구
• /
• 제16권1호
• /
• pp.91-109
• /
• 2007

This study investigates the extent to which the implementation of enterprise resource planning(ERP) systems enhance the corporate performance by examining financial variables of the implemented firms against those of the control fm. A total of 346 observations were obtained from 160 firms, 80 implemented firms and 80 control firms, for the period of 1998-2002. Results from the study partly support the assertion that ERP improves the full spectrum of business functions such as selling, marketing, purchasing, warehousing, accounting and human resources by tightly integrating enterprise-wise information databases. First the profitability of the implemented group was different from that of the control group. The indicator (dummy) variable was able to explain the differences in total cash flows between the implemented group fm and the control group firms. Second, ERP turned out In improve the efficiency in managing assets. The indicator variable has the power in explaining the differences in the amount of accounts receivables between the implemented group firms and the control group firms. Third, the product turnover ratio of the implemented group was different from that of the control group. Fourth, the average value added per employee and the net income per employee of the implemented group firms were greats- than those of the control group firms. Finally, the average magnitude of the administrative expenses of the implemented group firms was smaller than that of the control group firms.