• Management & Information Systems Review
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• v.34 no.5
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• pp.213-231
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• 2015

In this paper, I examine whether the listed companies in Korea tend to manage operating cash flows upward via classification shifting after the adoption of K-IFRS. As proxies for cash flow management, I derive a measure of abnormal operating cash flows borrowing from Lee(2012). Alternative proxies include a series of categorical variables designed to identify the types of classification shifting of interest and dividend payments among others, in the statement of cash flows. Higher level of estimated abnormal operating cash flows, and the classification of interest/dividend payments in non-operating activity sections are considered to indicate the managerial intention to maximize reported operating cash flows. I consider several potential incentives to manage operating cash flows, which include financial distress, the credit rating proximity to investment/non-investment cutoff threshold, avoidance of negative or decreasing operating cash flows relative to previous period and so forth. In a series of empirical analyses, I do not find evidence in support of the opportunistic classification shifting explanation, inconsistent with several previous literature in Korea. In contrast, I observe negative associations between the CFO management proxies and selected incentives, which suggest that the classification is likely to represent above average cash flow performance rather than opportunistic motives exercised to maximize reported operating cash flows. I reckon that this observation is, in part, driven by the K-IFRS requirement to maintain temporal consistency in classifying interest and dividend receipts/payments in cash flow statement.

• Journal of the Korean Geosynthetics Society
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• v.15 no.3
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• pp.13-26
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• 2016

In this study, more economical than conventional reinforced soil retaining walls, we compared the behavior characteristic about the safety block type numerically for reinforced retaining wall. In this study, reinforced soil retaining wall, first, was integrated a wall putting shear key on the blocks. Second, construction reinforcement focused on the theoretical failure surface was satisfied with the stability of a retaining wall reinforced by a shear plane. when analyzing, element of using reinforcement was carried out a numerical analysis for the cable element and the strip element, and they were analyzed under the conditions according to the stiffener length, distance, with or without shear key. Analysis for the integration of the front wall was reinforced soil retaining walls by installing a larger displacement shear key confinement effect, if reinforced construction and reinforcement with 1 interval and 2 interval, the failure surface was bigger displacement constraints. Generating a deformation amount was smaller than the generation amount of deformation accrued during construction of AASHTO so that it was stable.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.41 no.11
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• pp.1387-1401
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• 2016

When a closed access policy in which only an authorized user is allowed to access to a given base station (BS) has been employed in heterogeneous cellular networks, a macro-cell user is used to experience strong cross-tier interference from its adjacent small-cell BSs to which the user is not allowed to access. To mitigate this problem, it has been proposed that a small-cell BS employs a beamforming vector which is orthogonal to the channel of the victim user. However, this technique requires considerable mutual exchange of information among the macro-cell BS, the macro-cell user, and the small-cell BS. In this paper, we propose a cognitive beamforming scheme, in which a small-cell BS employs the beamforming orthogonal to the victim users' channel without any explicit mutual information exchange. Particularly, the small-cell BS finds small- and macro-cell users experiencing the co-tier and cross-tier interferences from it, respectively. Then, it employs a beamforming which is orthogonal to the victim users' channels to mitigate the co-tier and cross-tier interferences. Using the system-level simulation, we demonstrate that the proposed scheme effectively mitigates the cross-tier interference problem.

• Journal of Technology Innovation
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• v.26 no.2
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• pp.95-128
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• 2018

Since mid and late 2000s, the smartphones has been widely diffused and Korea ranked first in global smartphone market in 2011 thanks to its rapid adoption of Android operating system, technology capability accumulated in featurephone development, vertical integration on smartphone production and premium positioning. However, Korea fell behind because of the rise of another latecomer, China, in four years (2015) after it recorded the top position globally. How did the leadership change occurred in the smartphone industry so rapidly? In order to answer the question, we investigated three favorable windows of opportunity for the rise of China, which are technological, demand, and institutional, and the strategic responses of Chinese firms as well as the rigidity and complacency with the past success of Korean firms. Our findings contribute to the extension of 'catch-up cycle' theory as well as provide in-depth insights for strategies and policies settings to overcome the recent rise of China in information and communication technology sector for Korea.

• Journal of Korea Water Resources Association
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• v.42 no.8
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• pp.591-605
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• 2009

In this study the risk integrated erosion and seepage failure factor and combined risk of the levee embankment were assessed. For the research of the reliability, the risk assessment of erosion, seepage and both of them combined for the levee embankment were conducted using discharge curve and stage hydrograph generated by stochastic rainfall variation method during typhoon and monsoon season. The risk of erosion was evaluated using tractive force and the seepage analysis was performed by selecting representative cross sections for SEEP/W model analysis. And the probability of seepage failure was assessed with MFOSM analysis using critical hydraulic gradient method. Unlike deterministic analysis method, quantitative risk could be obtained and the characteristics of realistic rainfall variation patterns as well as a variety of factors contributing to levee failure could be reflected in this research. The results of this study show significantly enhanced applicability for the combined risk. As this model can be employed to determine dangerous spots for levee failure and to establish flood insurance linked with flood risk map, it will dramatically contribute to the establishment of both efficient and systematic measures for integrated flood management on a watershed.

• Journal of the Computational Structural Engineering Institute of Korea
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• v.20 no.5
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• pp.533-541
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• 2007

The Zienkiewicz-Zhu(Z/Z) error estimate is slightly modified for the hierarchical p-refinement, and is then applied to L-shaped plates subjected to bending to demonstrate its effectiveness. An adaptive procedure in finite element analysis is presented by p-refinement of meshes in conjunction with a posteriori error estimator that is based on the superconvergent patch recovery(SPR) technique. The modified Z/Z error estimate p-refinement is different from the conventional approach because the high order shape functions based on integrals of Legendre polynomials are used to interpolate displacements within an element, on the other hand, the same order of basis function based on Pascal's triangle tree is also used to interpolate recovered stresses. The least-square method is used to fit a polynomial to the stresses computed at the sampling points. The strategy of finding a nearly optimal distribution of polynomial degrees on a fixed finite element mesh is discussed such that a particular element has to be refined automatically to obtain an acceptable level of accuracy by increasing p-levels non-uniformly or selectively. It is noted that the error decreases rapidly with an increase in the number of degrees of freedom and the sequences of p-distributions obtained by the proposed error indicator closely follow the optimal trajectory.

• Journal of Food Hygiene and Safety
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• v.15 no.4
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• pp.293-296
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• 2000

Paralytic shellfish poison (PSP) occurrence and variation in th\ulcorner different bivalve species including oyster,Crassostrea gigas and mussel, Mytilus edulis Jinhae bay Korea from January to December in 1997 were surveyed. And also compositional characteristics of PSP ingredients in the different bivalve species were investigated. PSP in shellfish was detected from late February and increased continuously until the middle of April in Jinhae bay. And after April PSP level had been decreased gradually and the toxicity was not detected by mouse bioassay in the early of June. Of the examined bivalve species, PSP content in the mussel exhibited the highest value and the PSP content in the mussel in the middle of April, PSP high season in Jinhae bay, was 6 times higher than that in the oyster. Gonyautokin (GTX) 1~4 group occupied 59.0~78.8% of whole PSP contents and identified as dominant ingredient in the examined bivalves except oyster. And it is also identified that the PSP toxicity in the tested species were derived from the GTX group. And the dominant ingredient of PSP in the oyster was carbamoyl-N-sulfo-11$\alpha$-hydroxysaxitoxin sulfate(Cl)(37.9%) and neosaxitoxin(neoSTX)(26.2%). But the toxicity of Cl in the tested oyster could be ignorable and most toxicity (80.0%) was derived from saxitoxin (STX) group.

• Journal of the Korean Geographical Society
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• v.30 no.4
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• pp.411-428
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• 1995

Intercountry adoption, one type of forced migration, has increased significantly in recent decades. The adoption of Korea-born children by Americans has been the strongest intercountry adoption linkage in the world. The intercountry adoption stream was strongly influenced by intercountry adoption policies, and socio-cultural settings in both South Korea and the United States. Socio-cultural factors in South Korea made local adoption undesirable and helped for abandoned children to be adopted by Americans, while socio-cultural factors in the United States had reduced the number of locally available infants for adoption, and increased the demand for infants from abroad. Distribution of Korea-born adoptees shows concentration in the Pacific Northwest, Upper Midwest and Northeast areas which have not attracted Korean immigrants so generally. The trend of concentration shows some increased importances in the outlying states in the northern United States. The location and activity of agencies shaped the spatial distribution of Korea-born adoptees in the United States.

• Progress in Medical Physics
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• v.14 no.1
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• pp.8-14
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• 2003

The spinal cord dose is the one of the limiting factor for the radiation treatment of the head ＆ neck or the thorax region. It is not an easy task to maintain the spinal cord dose below tolerance and to keep the clinically acceptable dose to the PTV in this region. To overcome this problem, the spinal cord partial block technique (PBT) with the dynamic Multi-Leaf Collimator (dMLC) has been developed. This technique is an extension of the conventional treatment planning. In the beginning the beam directions are selected as same as the conventional treatment planning to encompass the PTV, then the partial block are designed to shield the spinal cord. The plan comparisons between the conventional therapy plan and the PTB plan were performed to evaluate the validity of this technique. The mean dose and the dose volume histogram (DVH) were used as the plan comparison indices. A series of quality assurance (QA) was performed to guarantee the reliable treatment. The QA consisted of the film dosimetry for the verification of the dose distribution and the point measurements. The PBT plan generated better results than the conventional treatment plan and it was proved to be useful for the H＆N region.

• Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
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• v.32 no.5
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• pp.459-467
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• 2014

The importance of fusion and association using established spatial information has increased gradually with the production and supply of various spatial data by public institutions. The generation of necessary spatial information without field investigation and additional surveying can reduce time, labor, and financial costs. However, the study of the integration of the newly introduced road name address map with the digital map is very insufficient. Even though the use of the road name address map is encouraged for public works related to spatial information, the digital map is still widely used because it is the national basic map. Therefore, in this study, building matching and update were performed to associate the digital map with the road name address map. After geometric calibration using the block-based ICP (Iterative Closest Point) method, multi-scale corresponding pair searching with hierarchical clustering was applied to detect the multi-type match. The accuracy assessment showed that the proposed method is more than 95% accurate and the matched building layer of the two maps is useful for the integrated application and fusion. In addition, the use of the road name address map, which carries the latest and most frequently renewed data, enables cost-effective updating of new buildings.