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Impact on Shareholder Equity and the Earnings Credit Ratings
김응도,배기수 한국회계정보학회 2015 재무와회계정보저널 Vol.15 No.2
n this study, the relation between earnings and shareholder analysis of previous studies (Berle and Means 1932;Jensen and Meckling 1976;Morck et al. 1988;Young Sook Kim and Jae Choon Lee 2000;Gi Seong Park 2002;Beom Jin Park 2007 how to evaluate the impact of large shareholders and earnings between external credit rating agencies in the credit rating is poor corporate governance on the basis of such ventures). Will have to evaluate whether the corporate governance role of credit rating agencies ventures outside with this assessment. Can be divided into three results of this study are as follows: First, it was to affect earnings management of shareholder ownership of the venture. It can be seen that the degree of earnings management in order to achieve the purpose of large companies control the majority shareholder of the shareholder and the nature of the venture business owner and manager of large shareholder. Second, it was to affect earnings management of the external credit rating agencies credit rating is. In particular, the value of the earnings are not a good credit rating, the more quantity group of upward earnings are generated, adjusted earnings were generated to reduce the profit rather good credit rating is not included in the negative group. It seems to have run the Big Bath for the next group. Third, did not affect the relationship between earnings management and shareholder ownership credit assessment. This line can have an impact on earnings management of the credit rating agencies for credit rating ventures, but that can not be interpreted to affect the Untied The impact on earnings of the majority shareholder. The constraints on the generalization of the results, even though the result of the analysis by use only ventures. However, it seems to be used as evidence in policy-making related to good corporate governance in the future ventures.
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Developing and Evaluating a New ICT Innovation System: A Case of Korea’s Smart Media Industry
김응도,이대호,배기수,임명환 한국전자통신연구원 2015 ETRI Journal Vol.37 No.5
The smart media (SM) industry has demonstrated that it has the characteristics to increase user innovative activities, enhance open innovativeness, and increase the segmentation of innovation value. This study introduces and evaluates an innovation system that reflects the characteristics of the SM industry. We categorize the SM industry into hardware, network, platform, and content industries and perform an AHP analysis (based on a survey of 96 experts) to evaluate the relative importance of the factors/factor groups affecting the creation of innovation. The results show that “collaboration activity” is a more important factor than other innovation factor groups (financial support, R&D, policy environment, human resources) in the SM industry. The results also show that the important factors/factor groups differ by industry.
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김응도,김화성,Kim Eung do,Kim Hwa sung 한국통신학회 2005 韓國通信學會論文誌 Vol.30 No.3a
3세대 셀룰러 시스템에서는 매크로/마이크로 간에 끊김 없는 핸드오프를 요구한다. 그러나 Mobile IP는 간단하면서 확장 가능한 매크로 이동 기술이지만, 마이크로 도메인에서의 패스트 핸드오프를 지원하기에는 역부족이다. 많은 마이크로 이동성 프로토콜들이 빠르면서 끊김 없는 이동성을 지원함으로 Mobile IP의 문제를 해결하기 위하여 제안되고 있으며, Cellular IP 또한 마이크로 도메인에서 끊김 없는 이동성을 지원한다. 그러나 Cellular IP의 세미 소프트 핸드오프 방안은 새로운 경로와 이전 경로사이의 도달 시간의 차이로 인하여 패킷이 유실되거나 중복되는 문제점을 야기 시킨다. 본 논문에서 제안한 핸드오프 방안은 핸드오프 동안의 패킷의 유실과 중복을 최소화하기 위하여 SCD (Suitable Cross Delay)메커니즘을 이용하였으며 마이크로 도메인에서 끊김 없는 이동성을 지원하도록 하였다. 또한, NS-2 시뮬레이터를 이용하여 제안된 핸드오프 방안의 성능향상을 증명하였다. The third generation cellular system requires the seamless macro/micro mobility support. Mobile IP provides a simple and scalable macro mobility solution but lacks the support for fast handoff control in micro-domain. However, A lot of micro-mobility protocols have been proposed to complement the Mobile IP capability by providing the fast, seamless, and local handoff control. Cellular If also provides the seamless mobility support in limited geographical area. But semi-soft handoff mechanism of Cellular IP produces the packet loss and the duplication problem due to the difference of propagation delay between the new path and the old path. In this paper, we present an efficient handoff mechanism in micro-domain. The proposed handoff mechanism uses the SCD (Suitable Cross Delay) in order to minimize the packet loss and the duplication problem during the handoff. Also, the proposed mechanism is verified by the performance evaluation through the NS-2 Simulation.
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동해의 Topex/Poseidon 고도계로부터 추정된 해면고도이상치의 수평구조와 변동성
김응,노영재,김창식,Kim, Eung,Ro, Young-Jae,Kim, Chang-Shik 한국해양학회 2003 바다 Vol.8 No.2
본 연구는 Topex/Poseidon 고도계 자료(1992∼2000년, 286 cycles)를 사용하여 동해의 해면고도의 시공간적 변동 특성과 구조를 규명하였다. 분석을 위하여 객관적 적합보간법을 이용하여 격자구조의 해면이상치(SSHA)자료를 생성하였으며, 스펙트럼 분석과 경험직교함수 분석을 하였다. SSHA분포는 동해 극전선 해역을 중심으로 남쪽해역과 북쪽해역으로 구분이 되며, 남쪽해역은 쓰시마난류의 영향을 받아 SSHA의 변동폭이 크고, 북쪽해역은 상대적으로 작다. 동해에서의 시공간적 변동 특성은 5개의 경험직교함수로서 특징 지워지며 총분산의 85% 이상을 설명할 수 있었다 제 1모드는 동해의 전역의 SSHA의 계절 및 년간 변동을 지배하며 총분산의 72.3%로 우세하다. 제 2-5 모드들은 상대적으로 적은 분산을 설명하고 있으며(약 14%), 주로 쓰시마난류, 동한난류와 관련된 해류의 영향에 의한 연안해역의 변동과 극전선역의 사행과 관련된 변동 및 중규모 소용돌이와 관련된 변동으로 파악되었다. 유의한 스펙트럼을 보이는 주기는 0.5년 1년, 2.5년, 3.3년 등이었다. This study utilizes the dataset of Topex/Poseidon(T/P) altimeter sea surface height (1992-2000 yr., 286 cycles)to investigate the tempore-spatial variability in the East (Japan) Sea. Optimal interpolation (Ol) technique was applied to the pre-processed T/P dataset (level 2) to produce sea surface height anomaly (SSHA) map on regular grids. Spectral analyses of the timeseries of the SSHA at chosen stations and empirical orthogonal function (EOF) analysis of the SSHA in the entire East Sea were made. Distribution of the SSHA can be divided by the southern and northern regions sharply by the polar front situated in the middle of the East Sea. The southern region under the direct influence of the Tsushima Current exhibits higher amplitude of the SSHA fluctuation, while the northern region does relatively smaller one. The spatio-temporal variability of the SSHA in the East Sea can be characterized by the five modes of the EOFs accounting for more than 85% of the total variance. The first mode dominates the SSHA variation in the entire domain with strong seasonal and inter-annual periods accounting for the 72.3% of the total variance. The other modes (up to 5th account for 14%) are responsible for the SSHA variation associated with the local current system, meandering of the polar frontal axis, and mesoscale eddies. Spectral peaks with significant confluence level show semi-annual, annual and interannual (2, 3-4 years) periods.
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