http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
Does the regulation change play a role in the dividend policy?: Empirical study of REITs
Jinsuk Yang,Manfen Chen,SeungCheol Lim 사람과세계경영학회 2019 Global Business and Finance Review Vol.24 No.4
According to Modernization Act (RMA) of 1999, real estate investment trusts (REITs) must distribute at least 90% of their taxable income to be exempt from tax at the corporate level, less than the percentage required prior to 2001 (95%), implying more funds from operation (FFO) are kept by REITs for growth and profitability. This study examines whether REITs disburse more cash by means of dividends after the tax regulation changes in 2001 to reduce agency problems. Our study reveals that excessive dividends paid by REITs increase with the excess funds from the operation. Furthermore, we document that managers pay excessive dividends after the change in required distribution from 95% to 90% of taxable income, implying that the tax regulation changes in REITs industry do impact excess dividends paid to reduce agency issues. These findings support the agency cost theory. In addition, our findings also imply that policy makers should consider not only stakeholders subject to regulations but also market reactions.
English Learning and Peer Culture: An Ethnographic Case Study of English Underachievers in School
Jinsuk Yang 팬코리아영어교육학회 2019 영어교육연구 Vol.31 No.3
The present study examines English Underachievers’ experiences in the context of public English education. Focusing on two school welfare programs, that is streaming (i.e., level-based teaching) and school counselling, the study focuses on the extent to which the neoliberal tenet of self-help works to support Underachievers’ English learning. The findings show that although the government officials expected the welfare support to be a help for low performers’ academic progress, the actual implementation of the programs failed to take into account working-class peer relations and social conditions of English learning. The neoliberal approach thus has resulted in further marginalization of low performers, a consequence that I identify as the spread of neoliberalism in education.
‘영포자’의 학교문화기술지: 중학교 영어학습 부진아의 사례
양진숙 ( Yang Jinsuk ) 글로벌영어교육학회(구 호남영어교육학회) 2019 Studies in English education Vol.24 No.3
This research reports an ethnography of English underachievers from a Korean middle school. Studies in education view academic achievement as an individual and private matter, attributing learning difficulties mainly to individual psychological factors, such as a lack of motivation and/or anxiety. This study takes an ethnographic approach to understand to what extent English classes in school support underachievers’ academic progress. The study findings are as follows: 1) academic streaming provided little support for underachievers to prepare for school exams by which their academic progress would be judged; 2) underachievers experience marginalization in after-school class because its test-oriented practice did not address their linguistic needs. Challenging the assumption that input-oriented English education policy should address student underachievement, this study calls for a new understanding of underachievement as part of working-class youth culture.
양진석(Jinsuk Yang),주충재(Choongjae Joo),오경수(Kyoungsu Oh) 한국컴퓨터그래픽스학회 2011 컴퓨터그래픽스학회논문지 Vol.17 No.1
포토 모자이크는 입력 이미지를 작은 타일 이미지들을 조합하여 모자이크로 나타내는 방법이다. 일반적으로 포토 모자이크 방법은 균일한 사각형 모양의 타일을 이용한다. 그렇기 때문에 이미지 특성에 따른 모자이크 표현 방법에 제한이 있다. 본 논문에서는 다양한 크기의 타일을 생성하기 위해 사진트리(Quad-tree) 구조를 이용한 포토 모자이크 방법을 제안한다. 먼저 그래픽 하드웨어의 밉맵(mipmap)을 이용해 입력 이미지의 레벨별 색분산을 구한다. 분산의 크기에 따라 입력 이미지는 사진트리 구조를 가지는 다양한 크기의 타일로 나뉜다. 각각의 타일은 후보 이미지들 중 가장 유사한 이미지 찾아 대체한다. 결과적으로 우리가 제안하는 방법은 입력 이미지의 색에 따라 다양한 크기의 타일로 나뉨으로써 또 다른 모자이크 효과를 제공한다. 또한 모든 과정은 그래픽 하드웨어를 통해 계산됨으로 빠른 수행속도를 갖는다. Photomosaic is a method of representation an input image in forms of mosaics by a set of small tile images. Generally, equal rectangular tiles are used in photo mosaics. Therefore, there are limitations to expression of mosaic according to characteristic of images. In this paper, photo mosaics using quad-tree structure is proposed to create tiles in varies sizes. Initially, color variance per each level of an input image is computed using the mipmap of graphic of graphic hardware. Depending on the value of variance, the input image is divided into tiles in varies sizes. Each tile finds the most similar reference image and replaces with it. As a result, the method provides another pictorial effectiveness by dividing the input image into tiles in varies sizes depending on color held by the input image. In addition, whole processing is done on the graphic hardware and thereby we achieve faster performance.
양진석(Jinsuk Yang),김철중(Cheoljoong Kim),조원영(Wonyoung Cho),이다비(Dabi Lee),정의석(Euisuk Jeong),오경수(Kyoungsu Oh) 한국HCI학회 2012 한국HCI학회 학술대회 Vol.2012 No.1
만화경(kaleidoscope)은 거울의 반사를 이용해 사물의 대칭 형태를 즐기는 시각적 완구이다. 일반적인 만화경 이미지 렌더링은 조형 요소를 이미지의 중심점을 기반으로 하여 대칭하고 반복하는 과정을 거친다. 미학적 측면에서 본다면 기존의 방법은 중심점을 기반으로 하는 일률적인 이미지만을 렌더링 하기 때문에 회화적 표현에 제한이 있다. 본 논문에서는 타일 모양을 이용한 새로운 만화경 이미지 생성 방법을 제안한다. 우리는 임의의 모양을 가진 타일을 만든 후, 하나의 타일 영역을 선택한다. 그리고 타일 영역에 해당하는 텍스쳐 좌표를 이동 및 회전 시킨다. 변형된 텍스쳐 좌표를 이용하여 해당 타일 영역에 입력 이미지를 맵핑한다. 이 과정을 모든 타일에 반복한다. 그 결과 기존의 만화경 이미지와는 다른 새로운 만화경 이미지를 만들 수 있으며, 사용자 입력 데이터(타일 모양, 입력 이미지, 알고리듬 반복 횟수)에 따라 다양한 만화경 이미지를 자동으로 생성할 수 있다. A kaleidoscope is a optical toy that people enjoy a symmetric shapes of objects using mirror reflection. Typically, a kaleidoscope rendering goes through the process of symmetry and repetition of formative elements which are centered on output image. In terms of aesthetic design, there is a limitation in the pictorial representation due to it always makes a image which has same form located in center of image. In this paper, we propose the method of kaleidoscope rendering using tile shapes. After we make a tile which has a arbitrary form, select a arbitrary tile region. And then the texture coordinates of selected tile is moved and rotated. We mapped the input image onto the region of tile using transformed texture coordinates. This process is applied in a whole tile. As a result, the proposed method provides a novel aesthetic effects. And we can automatically render various kaleidoscope images by user input data such as tile shapes, input image and execution number of the proposed method.