A Modified Adaptive GMM Approach Based GMM Supervector and I-vector Using NMF Decomposition for Robust Speaker Verification

Tan Dat Trinh,Min Kyung Park(박민경),Jin Young Kim(김진영),Kyong Rok Lee(이경록),Seung Ho Choi(최승호),Keeseong Cho(조기성) 한국정보기술학회 2015 한국정보기술학회논문지 Vol.13 No.7

We propose a new method to enhance performance of speaker verification by investigating a novel modification of adaptive Gaussian Mixture Model (GMM) training. This model is trained using a modified Expectation Maximization (EM) algorithm, combined with a modified Maximum A Posteriori (MAP) estimation based weight factor of observation probabilities, called the observation confidence. The observation confidence is calculated based on the SNR estimation. Based on this modified adaptive GMM training algorithm, we propose to construct GMM supervectors and i-vectors, which are considered as input feature vectors for SVM. Besides, the discriminant features for speaker verification are also exploited by using non-negative matrix factorization (NMF) in the GMM-supervector and i-vector space. Experiment results on utterances from Korean drama (“You came from the stars”) show that our proposed methods significantly outperform the baseline GMM-UBM, GMM-supervector and i-vector based SVM under various noisy conditions.

칼납자루, Acheilognathus koreensis (어강, 잉어목) 자어의 표피돌기에 관한 조직학적 연구

김치홍 ( Chi Hong Kim ),박종영 ( Jong Young Park ),박민경 ( Min Kyong Park ),강언종 ( Eon Jong Kang ),김종화 ( Jong Hwa Kim ) 한국어류학회 2006 韓國魚類學會誌 Vol.18 No.3

60세 이상 노인 인구에서 인지기능과 우울증, 자살사고, 혈청지질농도와의 연관성

문정준,이봉주,김정은,김우진,김민효,박민경,송태홍,심주철,김경미,이정구,김영훈,Moon, Jung-Joon,Lee, Bong-Ju,Kim, Jeong-Eun,Kim, Woo-Jin,Kim, Min-Hyo,Park, Min-Kyong,Song, Tae-Hong,Shim, Joo-Cheol,Kim, Gyung-Mee,Lee, Jung-Goo,Kim, Young 대한생물정신의학회 2010 생물정신의학 Vol.17 No.4

Objectives : We investigated a correlation of cognitive function, depression, suicidal idea and serum lipid levels in Korean elderly over 60 years old to find risk factors of deprssion and cognitive decline. Methods : 834 persons participated in this study. Clinical evaluation was done at a point by using Mini-Mental State Examination in the Korean version of CERAD assessment packet(MMSE-KC). We also evaluated 165 persons that agreed to our exact examination for Geriatric Depression Scale(GDS), Scale for Suicidal Ideation(SSI), Hachinski Ischemic Score and serum lipid profile. Correlation analysis was used to evaluate correlation among serum lipid levels, MMSE-KC and SSI. One-way ANOVA was used for comparison of serum lipid levels and cognitive function, depression and SSI. We did a post-hoc analysis. Results : Depression and suicidal ideation were related with cognitive impairment in Korean elderly over 60 years old. Those who have more severe cognitive impairment and depressive symptom, have higher Hachinski ischemic score. We can see high HDL cholesterol levels only in the normal control group. Low total, HDL, LDL cholesterol were related with depression. Conclusion : There was high prevalence of depression in the Korean elderly over 60 years old and low serum lipid level was related with severity of depression and high suicidal ideation. In the normal control group, we can see high HDL cholesterol levels. To confirm this result, we need well-designed and wide range study.

연구논문 : IFRS 최초채택일에 간주원가 선택기업의 특성과 이후 재무제표에 미치는 영향

윤순석 ( Soon Suk Yoon ),김효진 ( Hyo Jin Kim ),박민경 ( Min Kyong Park ) 한국회계학회 2015 회계저널 Vol.24 No.5

IFRS는 전환일의 공정가치 또는 종전 회계기준에 따른 재평가액 중 하나를 이용하여 일부 자산 또는 부채에 간주원가를 적용하도록 허용하고 있는데, 간주원가의 선택은 재무구조와 재무성과를 동시에 개선할 수 있는 회계선택이라고 볼 수 있다. 본 연구는 간주원가 선택에 영향을 미치는 기업의 특성을 알아보고, 간주원가 선택 후 재무적 특성 변화를 분석하였다. 이를 위하여 간주원가선택에 대한 공시형태 및 내용을 살펴 보았으며, 간주원가선택에 따른 회계처리가 재무상태표와 손익계산서에 미치는 영향을 실증적으로 분석하였다. 간주원가선택과 관련한 주석의 공시내용을 살펴본 결과, 토지 및 토지를 포함한 유형자산을 대상으로 간주원가를 적용하는 것으로 나타나 토지를 제외한 유형자산 단독으로 간주원가를 선택하는 기업은 존재하지 않는 것으로 확인되었다. 또한 공정가치보다는 K-GAAP에 따른 재평가액을 간주원가로 선택하는 기업이 상대적으로 많다는 것을 알 수 있었다. 간주원가 회계처리가 재무제표에 미치는 영향에 대한 주석의 내용을 검토한 결과, 간주원가선택 비율은 52.1%로 전체 상장기업의 절반 이상이 간주원가를 선택한 것으로 나타났으나, 이들 기업 중 43.9%에 달하는 기업이 전환효과에 대해 공시를 하지 않은 것으로 확인 되었다. 공시내용 또한 충분하지 않았으며, 특히 손익에 영향을 미치는 영향을 보고한 기업은 전체 대상표본의 10%에도 못 미쳤다. 즉, 기업들이 IFRS 채택을 회계투명성 개선의 계기로 사용하기보다는, 오히려 재무구조 및 재무성과를 관리하기 위하여 전략적으로 활용했을 것이라는 예상을 가능하게 한다. 회계투명성 개선을 표방하는 IFRS 채택취지를 무색하게 하는 현상이라고 할 수 있다. 실증분석결과에 의하면 과거 유형자산 재평가를 실시했던 기업이 그렇지 않은 기업에 비해 상대적으로 간주원가선택 경향이 높은 것으로 나타남으로써 채택 동기면에서 자산재평가와 간주원가의 유사성을 확인할 수 있었다. 뿐만 아니라 기업규모, 유형자산 및 토지의 비중, 부채비율, 경영성과 등이 간주원가 선택에 영향을 미치는 것으로 나타났다. 간주원가선택이 기업의 재무보고에 미치는 효과를 살펴보기 위해 전환일 전·후의 재무적 특성을 비교하였다. 과거 자산재평가실시에 의한 부채비율 감소효과를 통제하기 위하여 재평가실시 기업과 재평가미실시 기업으로 나누어 차이분석을 실시한 결과, 재평가미실시 기업의 경우 간주원가선택 후 부채비율이 유의하게 감소하는 것으로 나타났다. 본 연구는 IFRS 최초채택시 재무구조 및 성과관리를 위하여 간주원가선택을 전략적으로 활용할 수 있다는 예상을 실증적으로 확인하였다는 데 시사점이 있다. The International Financial Reporting Standards (IFRSs) provide the first-time adopters with an option to choose deemed cost accounting. Deemed cost is an amount used as a surrogate for cost at the date of transition to IFRS. IFRS 1 allows the first-time adopters to use deemed cost to measure qualified assets or liabilities at the date of transition to IFRS in one of two ways: at the date of transition fair value or at previous K-GAAP revaluation amount. The paper has three objectives. First, we examine how widely Korean firms used deemed cost when they first adopted IFRS to measure their property, plant and equipment. Also we examine how faithfully the choice of deemed cost and its impact on the opening financial statements were disclosed. Second, we examine the firm characteristics that drive the strategic choice of deemed cost. Third, we examine how the choice of deemed cost influences the financial position afterwards. The empirical results reveal that 52.1% of the first-time adopters elected to use deemed cost for one or more items of property, plant and equipment in their opening IFRSs financial statements in 2011. We found that about one half of the firms used deemed cost for their property, plant and equipment, and that almost 64% of firms used the previous K-GAAP revaluation amount instead of the fair value as deemed cost at the date of transition. The examination of the impact of deemed cost on financial statements shows that 23% of firms report an increase in assets and equity. 18% of firms report that deemed cost resulted in only reclassification within shareholders’ equity with no effect on the financial position. However, 43.9% of the firms did not faithfully disclose the impact of deemed cost in their opening IFRS financial statements. Less than 10 percent of the firms report the impact on income statements; and not enough disclosure was made. The results indicate that a majority of the first-time adopters took advantage of IFRS adoption as an opportunity to window-dress their financial positions but provided not sufficient disclosure to the users of financial information. A logit regression analysis shows that deemed cost adopters are firms with revaluation reserves, large firms, land-intensive firms, capital-intensive firms, highly leveraged firms and firms with poor financial performance. We compared firms with revaluation reserves from revaluations in 2008 and 2009 with firms with no revaluation reserves in the same period, and also did an over-time comparison for firms with revaluation reserves before and after transition date. We performed mean-difference tests and difference in differences tests to investigate the impact of deemed cost on the changes in financial performance and financial position. Empirical results reveal that the financial performance of the deemed cost firms increased significantly but their debt ratio showed no significant improvement. But debt ratio increased significantly for the control firms who did not revalue their assets in 2008 and 2009. The findings of this study are expected to provide valuable insights for regulators, academics and investors about opportunistic use of deemed cost by IFRS first-time adopters. However, the study was not able to fully analyze the impact of deemed cost due to lack of disclosed information on deemed cost in the footnotes to financial statements.

Escherichia coli 패혈증 환자에 합병된 대칭적 하지 말단 괴사증 1예

남해성,유진홍,권순석,민준기,조현선,박민경,심병주,남유정,이지인,김진수,길욱현,조근종,신완식 대한감염학회 2005 감염과 화학요법 Vol.37 No.6

We have encountered a rare case of symmetrical peripheral gangrene complicating Escherichia coli sepsis in a 47-years-old male. He was successfully treated with antibiotics, anticoagulants, and vasodilator. To our knowledge, this is the first report on symmetrical peripheral gangrene complicating E. coli sepsis in Korea.