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김종규,김명종,황성준 대한산업경영학회 2022 산업융합연구 Vol.20 No.12
This study investigates the sensitivity reflected in the accounting earnings differs according to the difference in the characteristics of accounting information such as profit and loss for the same market information. For this, market information and accounting data were analyzed for 11,462 non-financial listed companies listed on the KOSPI and KOSDAQ markets from 2012 to 2020 by using Basu's measurement of conditional conservatism and Ball and Shivakumar's measurement of conservatism. Accounting earnings sensitivity was analyzed according to the combination of information. As a result of the study, it was confirmed that both earnings and losses corporates recognize losses with delay, while losses are recognized quickly by loss corporates and delayed recognition by earnings companies. It was confirmed that more strict conservatism was applied to the losses corporates compared to the earnings corporates by delaying the recognition of earnings while the early recognition of the losses. It provides empirical data on the causality between the asymmetric timeliness and the combined effect of market information and accounting information by verifying that the losses corporates responds sensitively to market information while the earnings corporates does not react sensitively to the market information.
김종규,김근연,이권희 한국기계가공학회 2015 한국기계가공학회지 Vol.14 No.2
Car manufacturers and part manufacturers each have their own criteria with regard to strength, stiffness and NVH performance levels. Part manufacturers typically investigate such performances according to the part unit. To do this, the part manufacturer receives information from the relevant car maker. However, the information provided by the car maker is limited, making it difficult to develop a part which meets all of the design requirements specified by the car unit overall. To overcome this difficulty, the utilization of a VPG system is recommended for the designer. In this study, the durability performance of an optimized control arm as suggested in a previous study was investigated using the ETA-VPG, LS-dyna and FE/safe software packages. ETA-VPG provides several types of suspension and steering parts. In this study, a complete car is created using the library included in ETA-VPG, with the exception of the control arm. We also conducted a virtual proving ground analysis to predict the life cycle of the control arm.
Fixed Point Theorem in L*M-fuzzy Metric Spaces For Two Maps
김종규,S. Sedghi,N. Shobe 영남수학회 2009 East Asian mathematical journal Vol.25 No.2
In this paper, we give some new definitions of L*M-fuzzy metric spaces and we prove a common fixed point theorem for two mappings in complete L*M-fuzzy metric spaces. We get some improved versions of several fixed point theorems in complete L*M-fuzzy metric spaces.
김종규,Hong Gang Li 영남수학회 2010 East Asian mathematical journal Vol.26 No.5
A new class of nonlinear set-valued mixed variational inclusions involving (A, n)-accretive mappings in Banach spaces is introduced and studied, which includes many kind of variational inclusion (inequality) and complementarity problems as special cases. By using the resolvent operator associated with (A, n)-accretive operator due to Lan-Cho-Verma, the existence of solution for this kind of variational inclusion is proved, and a new hybrid proximal point algorithm is established and suggested, the convergence and stability theorems of iterative sequences generated by new iterative algorithms are also given in q-uniformly smooth Banach spaces.