• Management & Information Systems Review
• /
• v.37 no.4
• /
• pp.1-20
• /
• 2018

This study aimed to examine earnings quality of firms selected as Global Champs project which has been promoted by the government since 2013 to support small and medium sized enterprises, for the screening year(t-1) and selected year(t). Earing quality is measured as the value of discretionary accruals estimated by Dechow et al.(1995) adjusted Jones model and Kothari et al.(2005) model, respectively. I analyze the differences of earning quality between the Global Champ firms and the paired firms selected through criteria of the similar total assets and the same industry in the screening year and the selected year. This study is motivated by the needs of measurement of the performance of the Project from the accounting transparent point of view. As the results of this study, major findings are summarized as follows. Firstly the earnings quality of the selected firms was lower than that of the paired firms. This can be explained as a result of motivation of earnings management by companies eager to meet the requirements to be selected for the Project. Secondly, in the selected year, the earnings quality was proved to improve, comparing to the screening year. This can be explained by the efforts of companies to reinforce management innovation and transparent management, which in turn led to positive effects on the earnings quality. These findings were found to be consistent in the additional analyses, where the earning quality of the reconstructed sample with only selected companies was compared for the screening year and the selected year, based on the year before the screening year(t-2).

• Journal of Korean Society of Forest Science
• /
• v.100 no.3
• /
• pp.423-431
• /
• 2011

The changes of forest degradation in North Korea have closely been related to political, economic and social conditions at all different times. The deforestation by local people for their livelihood has been accelerated when the recession has been worsened due to the 1990's collapse of socialism and the years of natural disasters, and the fall of the centralized and planned economy system. The serious recession in the 1990's has brought many changes in the North Korean society since the 2000's. Not only the underground economy, but also the market in which personal trades are occurred have been expanded as the distribution system of the planned economy system had fallen. In addition, even many state institutions have also increased timber harvest for export to acquire insufficient foreign currency. Eventually, North Korea felt the limits of utilization of forest resources under socialism then started to seek measures to restore devastated forest, while realizing the need of support from the international society. Therefore, some NGOs of South Korea started to give financial support on building tree nurseries in which seedlings for planting are produced to help the rehabilitation of the degraded forests in North Korea. Therefore, Planning of the basic directions for forest rehabilitation programs considering to economic and social conditions of North Korea are needed based on the successful rehabilitation experience of South Korea in the 1970's. First of all, relationships which was built after collapse of centrally planned economy between districts, businesses and workers must be consider to rehabilitate forests in North Korea. Secondly, due to the nature of forest rehabilitation projects this is very needs voluntary participation of resident for a long time, and then forest rehabilitation projects can create jobs for local resident, they can obtain continuous income on the forest rehabilitation projects field in order to promote resident's work in forest rehabilitation projects. Thirdly, the rate dependence on forests of the residents living must keep the level down by rural development projects going side by side with forest rehabilitation projects. Fourthly, use of exsisting forest management system in North Korea is also needed to ensure administrative power and labor for grand scale plantations in a short period of time. Meanwhile after the success of Forest Rehabilitation, it is very important to improve exsisting forest management system.

• Journal of the Korean Institute of Traditional Landscape Architecture
• /
• v.29 no.2
• /
• pp.99-107
• /
• 2011

This study is aiming to acquire data for enhancing genuineness of restoration through reviewing external and internal scenery of Baegun-dong Wonlim such as Baegun-dong 8 Objects of Scenery(pines, bamboos, chrysanthemum, orchid, maehwa blossom, magnolia, fiddle and crane) and 12 Scenic Spots and reviewing internal and external scenery of Baegun-dong Wonlim such as views and scenery for plantation. For Baegun-dong 8 Young which sang songs about scenic spots of Baegun-dong Wonlim it seemed that its head words were formed through borrowing rhyming words from caption of Baegun-dong Yuseogi(白雲洞幽棲記). Accordingly it seemed these scenery secured its status of Wonlim from the beginning. Particularly the words of fiddle and crane in 琴棋書畵(Geumgisuhha) implied that playing Komungo and brushwriting were firmly rooted as romantic pursuits of classical scholars of that time. In consideration of distance upto Okpanbong which is one of 12 scenic spots of Baegun-dong radius of outer circumference is estimated to be around 1.6km. From Okgpanbong, the epicenter, Sandagyeong, Baegokmae, Hongokpok and Pungdan etc. correspond to transitional space. And inner scenery was formed with hub of thatched cottages and bowers surrounded with chrysanthemums, poenies, rhododendron, Phyllostachys bambusoides, pines and upper and lower water paths. Thus it seemed there was scenic structure of centrifugal nature as well as of multiplicity. Forms of majority of water paths with residual structure found in the country have streamlined forms on the other hand Baegun-dong water paths have straight line which almost dominate inner gardens in terms of scale and forms thus revealing its extraordinary idea and design. In order to promote genuine restoration of Baegun-dong Wonlim it will be necessary to have consideration from standpoint of managing perspective to assure presentation of gradual scenery with elements of scenic objects for outer view among 12 Scenic Spots.

• Journal of the Korean Institute of Traditional Landscape Architecture
• /
• v.38 no.4
• /
• pp.101-110
• /
• 2020

This study was conducted through the analysis of literature and on-site research as a case study of 14 artists' gardens with traditional themes presented at the garden fair. With Focusing on the design process for determining traditional reproduction, the following characteristics and implications were derived by analyzing the design goals, selection of subjects for traditional reenactment, determination of methods for reproduction, and design stages of landscape components. First, the pattern of selecting traditional structures as subjects for reproduction in many artist gardens can be understood as an advantage of being suitable for narrow sites and having remarkable topic communicability. They directly delivered the design intent by adding the names of traditional structures such as Madang, Wool, Buttumak, Jangdokdae, Chuibyeong and Seokgasan. Works expressed indirectly, such as Wall, Korean Garden, Suwon, and Seoul craftsmen, have relatively weak topic communicability. There were also symbolic representations of objects to be reproduced, such as Seonbi, marginal spaces, and Pung-lyu. Second, while reproducing Hanok Madang, separate the gardens paved with grass and stone, the fortress wall of Suwon Hwaseong and the northwest Gongsimdon of the watchtower. Also the garden with a miniature version of the extraneous Yong-yeon and the garden, which was reproduced as a low decorative wall in the rest area based on Nakan-Eupseong Fortress, shows the need for a deep understanding of tradition. On the other hand, the reproducting works of choosing the location of the traditional garden, the Korean Garden showed the importance of systematic arrangement with the surrounding environment, the beauty of the space in the courtyard of Hanok, the beauty of the slowness enjoyed by the scholars and the reenactments of the Pung-lyu culture of Moonlight boating are not only imitating traditional structures but also spreading understanding of tradition to garden culture and sentiment. Third, there were many works that reconstructed the real-size traditional structure in a straightforward way in relation to design. The garden was divided into Chuibyeong and the living space was decorated with Buttumak, chimneys, and gardens, and facilities representing Gyeongbokgung Palace, Soswaewon, and Seoseokji were systemically arranged. However it recognized the importance of selecting the key design elements, constructing the elevation of the structure, and the sense of scale of the space from works that reproduced the large Suwon Hwaseong and Nakan-Eupseong in an abstract way. While there are examples gardens of Hanok yards and Bazawul, which are far from the original image among the gardens that chose the dismantling method, the Blank-space garden expressed only by a frame composed of cubes, and Seonbi's Sarangbang garden, that permeated the moonlight with many traditional structures are the positive examples. The Seoul Artisan Garden, Jikji Simche Garden and Pung-lyu Garden, which display modernly designed landscape components, need an explanation to understand the author's intention.

• Korean Journal of Heritage: History & Science
• /
• v.54 no.1
• /
• pp.138-163
• /
• 2021

The Buyeo Wangheungsa Temple was excavated 15 times by the Buyeo National Research Institute of Cultural Heritage by 2015. In doing this, it was confirmed that the attached buildings were placed in the east and west along with the central Sangharama building. Various building sites were established in the western section of the temple, and various buildings were placed inside, and this pattern was estimated in the eastern section. In this article, the structure and function of the attached buildings of the Wangheungsa Temple were focused on the planar structure and excavated artifacts. The most distinctive feature of the attached buildings of the Wangheungsa Temple is their construction alongside the central Sangharama building. It is different from the building to the Neungsan-ri Temple, which was expanded gradually. The attached buildings in the east and west of the lecture hall are presumed to be living space for monks who used solitary rooms, and the attached buildings in the east and west of the main hall were a combination of public work space used for things such as administration, ceremonies, and reception. Next, looking at the outer space of the central Sangharama, the western section was likely constructed at the same time as the central Sangharama. However, if you look at the building site inside the western section, the function has been changed in two stages. The first stage was a ritual space, and it is evident that the western section has a separate entrance and sidewalk and that the workshop was used as a monastery space in the second stage. Finally, there is a distinct possibility that the eastern part of the complex was an important section. Although this space is presumed to be composed of triple towers and halls, it must be have been approached in various ways and included structures related to the operation of temples, such as the monastery space. From this point on, the overall appearance of Baekje temples can be recovered through access to temple structures in a wide variety of ways, including studies of the attached buildings.

• The Korean Society of Law and Medicine
• /
• v.21 no.2
• /
• pp.163-207
• /
• 2020

Korea has been positioned as the leading country in the industry of clinical trials as the clinical trail of Korea has developed for the recent 10 years. Clinical trial has plays a significant role in the development of medicine and the increase of curability. However, it has inevitable risk as the purpose of the clinical trial is to prove the safety and effectiveness of new drugs. Therefore, the clinical trial should be controlled properly to protect the health of the subjects of clinical trial and to ensure that they exercise a right of self-determination. In this context, the fiduciary duties of doctors who conduct clinical trials is especially important. The Pharmaceutical Affairs Act and the relevant regulations define several duties of doctors who conduct clinical trials. In particular, the duty to protection of subjects and the duty to provide information constitute the main fiduciary duties to the subjects. Those are essentially similar to the fiduciary duties of doctors in usual treatment from the perspective of the values promoted by the law and the content of the law. Nonetheless, clinical trials put more emphasis on the duties to provide explanation than in usual treatment. Further research and study are required to establish the concrete standard for the duty of care. However, if the blind pursuit of higher standards for the duty of care or to pass the burden of proof to doctors may result in disrupting the development of clinical trials, limiting the accessibility of patients to new treatment and even violating the principle of sharing damage equally and properly. In addition to these duties, the laws of clinical trials define several duties of doctors. Any decision on whether the violation of the law constitutes the violation of the fiduciary duty and justifies the demand for compensation of damages should be based on whether relevant law aims to protect the safety and benefit of subjects, even if in an incidental way, the degree to which such violation breaches the values promoted by the law and the concrete of violation of benefit of law, the detailed acts of such violation. The legal interests of the subjects can be protected effectively by guaranteeing compliance with those duties and establishing judicial and administrative controls to ensure that the benefit of subjects are protected properly in individual cases.

• Journal of The Korean Association For Science Education
• /
• v.40 no.6
• /
• pp.657-670
• /
• 2020

The knowledge-information-processing competency is the most essential competency in a knowledge-information-based society and is the most fundamental competency in the new problem-solving ability. Data-driven science inquiry, which emphasizes how to find and solve problems using vast amounts of data and information, is a way to cultivate the problem-solving ability in a knowledge-information-based society. Therefore, this study aims to develop a teaching-learning model and strategy for data-driven science inquiry and to verify the validity of the model in terms of knowledge information processing competency. This study is developmental research. Based on literature, the initial model and strategy were developed, and the final model and teaching strategy were completed by securing external validity through on-site application and internal validity through expert advice. The development principle of the inquiry model is the literature study on science inquiry, data science, and a statistical problem-solving model based on resource-based learning theory, which is known to be effective for the knowledge-information-processing competency and critical thinking. This model is titled "Exploratory Scientific Data Analysis" The model consisted of selecting tools, collecting and analyzing data, finding problems and exploring problems. The teaching strategy is composed of seven principles necessary for each stage of the model, and is divided into instructional strategies and guidelines for environment composition. The development of the ESDA inquiry model and teaching strategy is not easy to generalize to the whole school level because the sample was not large, and research was qualitative. While this study has a limitation that a quantitative study over large number of students could not be carried out, it has significance that practical model and strategy was developed by approaching the knowledge-information-processing competency with respect of science inquiry.

• Journal of Digital Convergence
• /
• v.20 no.4
• /
• pp.147-157
• /
• 2022

This study tried to propose a smart farm technology strategy suitable for the domestic situation, focusing on the differentiation suitable for the domestic situation of ICT technology. In the case of advanced countries in the overseas agricultural industry, it was confirmed that they focused on the development of a specific stage that reflected the geographical characteristics of each country, the characteristics of the agricultural industry, and the characteristics of the people's demand. Confirmed that no enemy development is being performed. Therefore, in response to problems such as a rapid decrease in the domestic rural population, aging population, loss of agricultural price competitiveness, increase in fallow land, and decrease in use rate of arable land, this study aims to develop smart farm ICT technology in the future to create quality agricultural products and have price competitiveness. It was suggested that the smart farm should be promoted by paying attention to the excellent performance, ease of use due to the aging of the labor force, and economic feasibility suitable for a small business scale. First, in terms of economic feasibility, the ICT technology is configured by selecting only the functions necessary for the small farm household (primary) business environment, and the smooth communication system with these is applied to the ICT technology to gradually update the functions required by the actual farmhouse. suggested that it may contribute to the reduction. Second, in terms of performance, it is suggested that the operation accuracy can be increased if attention is paid to improving the communication function of ICT, such as adjusting the difficulty of big data suitable for the aging population in Korea, using a language suitable for them, and setting an algorithm that reflects their prediction tendencies. Third, the level of ease of use. Smart farms based on ICT technology for the development of the Industry6.0 (1.0(Agriculture, Forestry) + 2.0(Agricultural and Water & Water Processing) + 3.0 (Service, Rural Experience, SCM)) perform operations according to specific commands, finally suggested that ease of use can be promoted by presetting and standardizing devices based on big data configuration customized for each regional environment.

• Korean Journal of Agricultural and Forest Meteorology
• /
• v.24 no.3
• /
• pp.164-178
• /
• 2022

Uncertainties in weather forecasts would affect the reliability of yield prediction using crop models. The objective of this study was to compare uncertainty in crop yield prediction caused by the use of the weather forecast data. Daily weather data were produced at 10 km spatial resolution using W eather Research and Forecasting (W RF) model. The nearest neighbor method was used to downscale these data at the resolution of 5 km (W RF5K). Parameter-elevation Regressions on Independent Slopes Model (PRISM) was also applied to the WRF data to produce the weather data at the same resolution. W RF5K and PRISM data were used as inputs to the CROPGRO-SOYBEAN model to predict crop yield. The uncertainties of the gridded data were analyzed using cumulative growing degree days (CGDD) and cumulative solar radiation (CSRAD) during the soybean growing seasons for the crop of interest. The degree of agreement (DOA) statistics including structural similarity index were determined for the crop model outputs. Our results indicated that the DOA statistics for CGDD were correlated with that for the maturity dates predicted using WRF5K and PRISM data. Yield forecasts had small values of the DOA statistics when large spatial disagreement occured between maturity dates predicted using WRF5K and PRISM. These results suggest that the spatial uncertainties in temperature data would affect the reliability of the phenology and, as a result, yield predictions at a greater degree than those in solar radiation data. This merits further studies to assess the uncertainties of crop yield forecasts using a wide range of crop calendars.

• Journal of agricultural medicine and community health
• /
• v.47 no.3
• /
• pp.181-188
• /
• 2022

Objectives: The prevalence of diabetes mellitus was approximately 16% in populations of over age 30 years, and deaths from diabetes mellitus became the sixth most prevalent cause of death by disease. To assess the relationship between HbA1c and heavy metal level in blood and urine, targeted residents were evaluated in a vast steel industrial complex. Methods: We selected 414 subjects for analysis after applying the following exclusion criterion: 18 persons with diabetes mellitus. They took part in a questionnaire survey and underwent blood and urinary assessments. HbA1c and lead (Pb) level were measured in blood and, cadmium (Cd), inorganic arsenic (iAs) and mercury (Hg) were evaluated in urine. Two subgroups were divided by HbA1c 6.5%. Each subgroup was divided by 10th, 20th, 30th, 40th, 50th, 60th, 70th, 80th and 90th percentile levels of biological exposure index of the heavy metals for logistic regression. Results: Odd ratios have a tendency to increase as they go from the 90th to the 10th percentile of cadmium. However, lead, arsenic and mercury did not have significant relationships with HbA1c. In correction of age, region, gender and smoking history, a higher distribution in the subgroup with cadmium above 0.8318 ㎍/g creatinine (30th percentile) was demonstrated in the subgroup with HbA1c levels above the 6.5%, with an odds ratio of 5.26 (95% C.I. ; 1.44~19.17). Conclusion: This study found a significant correlation between urinary levels of cadmium and HbA1c in correction of several factors. It is meaningful that this outcome may be used as a basis for a study to establish the acceptable limit of urinary cadmium in Korea.