• The Journal of Information Technology
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• v.5 no.1
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• pp.79-98
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• 2002

This study examines the association between valuation and accrual information. According to accounting based valuation model, firm's value consists of net book value and abnormal earnings. Net book value and abnormal earnings are determined as the manager's accounting policy. Discretionary accruals may signal the manager's value expectation or be noisy factor of accounting variables. The results of this study are as follows; First discretionary accruals are associated to stock prices negatively but non-discretionary accruals are not to stock prices. This result suggests that discretionary accruals and non-discretionary accruals are the differential factors of the firm value. Second, the product term of discretionary accrual and net book value are associated to the stock price negatively but the product term of non-discretionary accrual and net book value are not associated to the stock price. the results indicate that discretionary accruals are noisy factors of net book value information. Third, the product term of discretionary accrual and net income are associated to the stock price negatively and the product tenn of non-discretionary accrual and net income are also associated to the stock price negatively, the results suggest that discretionary accruals are noisy factors of earnings.

• Transactions of the KSME C: Technology and Education
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• v.1 no.2
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• pp.153-165
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• 2013

The established gait analysis studies have regarded leg as one single spring. If we can design a knee-ankle actuating mechanism as a primary actuator for supporting knee extension, it might be possible to revolutionary store or release elastic strain energy, which is consumed during the gait cycle, and as a result leg stiffness is expected to increase. An ankle joint actuating mechanism that stores and releases the energy in ankle joint is expected to support and solve excessive artificial leg stiffness caused by the knee actuator (primary actuator) to a reasonable extent. If unnecessary kinematic energy is released with the artificial speed reduction control designed to prevent increase in gait speed caused by increase in time passed, it naturally brings question to the effectiveness of the actuator. As opposed to the already established studies, the authors are currently developing knee-ankle two actuator system under the concept of increasing lower limb stiffness by controlling the speed of gait in relative angular velocity of the two segments. Therefore, the author is convinced that compensatory mechanism caused by knee actuating must exist only in ankle joint. Ankle joint compensatory mechanism can be solved by reverse-examining the change in metatarso-phalangeal joint (MTPJ) tilt angle (${\theta}_1=0^{\circ}$, ${\theta}_2=17^{\circ}$, ${\theta}_3=30^{\circ}$) and the effect of change in gait speed on knee activity.

• The Journal of the Korea Contents Association
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• v.12 no.1
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• pp.68-79
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• 2012

Korea was followed by a rapid increase in road construction investment in late 1980s with the help of strong economic conditions. As a result of such investment, it will be expected that there must be a rapid increase in demand for maintenance or rehabilitation of the facilities after 2010. We are developing asset management information systems for enhancing user's satisfaction and innovating the facility management techniques within a limited budget. We suggested the assessment items for the Level of Service for tunnel facility's operation and maintenance(O&M), in this study. We have surveyed for the importance of assessment items by considering both user's viewpoints and facility management agency's viewpoints. We came to realize the relative importance of the items based on this survey using the Analytic Hierarchy Process(AHP) method proposed by Satty. The relative importance of assessment items in terms of the user's viewpoint was identified in descending order such as safety, mobility, accessibility, convenience, O&M efficiency, comfort, rural revitalization, environment, and information. Also, the importance of the items in terms of the management agency's viewpoint was identified in descending order such as safety, mobility, accessibility, environment, rural revitalization, convenience, O&M efficiency, information, and comfort. It means that safety of tunnel facilities is more important than mobility, although which is the basic function of the road facility, both in agency's and user's concern. Therefore, the agencies have to pay more attentions and efforts to ensure safety of tunnel facilities when they establish the investment plans for the tunnel facility O&M.

• Korean Security Journal
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• no.39
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• pp.355-386
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• 2014

Current business environment asks the fundamental changes about business security. The essences of these changes are that the security management of today's global business is important task of managers and the security practitioner is professional who needs very specialized education and training with business thinking. Rapid process of globalization of global village tore down the business limit that was restricted on the geological areas' limitation. Rapid business environments' change that is driving depends on development of science and technology with globalization needs new paradigm to keep business continuity. With the process of globalization, Korea, which importance is gradually increasing in the national economy, has trade dependent economic system, which keeps power of national economy through trade, so Korean economic tendency is accelerating. To keep competitiveness in global market, new strategy that is different with existing domestic business management is necessary. That is, capacity of coping with outside risk in domestic business management is established in some degree, but business activities in foreign countries faces at numerous unexpected risks that differ from country to country such as difference with the custom, changes of corporate governance etc. To cope with these new risks effectively, new paradigm for business risk is necessary. Especially, flexibility of thinking like new paradigm is necessary to cope with new security risk effectively. To cope with security risk that occurs in the new business environment effectively and competes against international company in global market, company management and members' changes of cognition about security and innovative changes in security policy is necessary. In the basement of these changes, there is expansion of business security tasks, improvement of report line, enhancement of professionalism and status of security officers, variation of hands-on workers and increasing of investment to the security etc.

• Geophysics and Geophysical Exploration
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• v.8 no.1
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• pp.59-66
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• 2005

The main purpose of this paper is to describe a highly efficient common mid-point (CMP) data acquisition method for ground-penetrating radar (GPR) surveying, which is intended to widen the application of GPR. The most important innovation to increase the efficiency of CMP data acquisition is continuous monitoring of the GPR antenna positions, using a real-time kinematic Global Positioning System (RTK-GPS). Survey time efficiency is improved because the automatic antenna locating system that we propose frees us from the most time-consuming process-deployment of the antenna at specified positions. Numerical experiments predicted that the data density and the CMP fold would be increased by the increased efficiency of data acquisition, which results in improved signal-to-noise ratios in the resulting data. A field experiment confirmed this hypothesis. The proposed method makes GPR surveys using CMP method more practical and popular. Furthermore, the method has the potential to supply detailed groundwater information. This is because we can convert the spatially dense dielectric constant distribution, obtained by using the CMP method we describe, into a dense physical value distribution that is closely related to such groundwater properties as water saturation.

• Journal of Practical Engineering Education
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• v.11 no.1
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• pp.75-86
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• 2019

Globally, the change in higher education is gradually moving toward a trend that seeks a change in innovative higher education through the revitalization of digital-based education. Accordingly, this study designed a customized education model based on e-learning that can be used in undergraduate education and development of lifelong vocational skills. The use of online learning platforms and the expansion of education are major factors that change the overall higher education system as the form and content of curriculum changes around the world. In order to establish a customized education model using online learning platform, this study analyzed major overseas advanced education cases and selected the basic direction of customized learning as personalized learning, competency based learning, and training for talents leading the 4th Industrial Revolution. Then, FGI was conducted for undergraduate and lifelong vocational ability development experts. As a result, a customized education model using an online learning platform was derived from a degree-type model available in undergraduate education and a non-degree-type model available in the field of lifelong vocational ability development, and each operation strategy was suggested.

• International Area Studies Review
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• v.21 no.1
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• pp.119-136
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• 2017

This study investigates the moderating effects of corporate mentoring on the relationship between entrepreneurship and start-up satisfaction. The research was designed to examine a direct relationship between the entrepreneurship on the start-up satisfaction. In addition, indirect impacts of corporate mentoring on the relationship between entrepreneurship and start-up satisfaction. Data was collected by distributing questionnaires through e-mail or direct visit to the participating companies in the Start-up Leading University Project, college start-up clubs, companies in university business incubating centers, and general entrepreneurs in Busan and Gyeongnam areas. Empirical data was then analyzed using the SPSS 18.0 statistical program. The results reveal that such categories as innovation and autonomy in entrepreneurship have a direct positive effect on entrepreneurial satisfaction and the corporate mentoring has a moderating effect only when autonomy has a direct positive effect on start-up satisfaction. It is implied that an improvement of start-up satisfaction may be attained only when mentoring programs are well accepted by entrepreneurs and their workers while working in a free and autonomous environment with a flexible corporate culture. This study may provide the theoretical and practical implications for start-up support organizations such as start-up support groups of Start-Up Leading University Project.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.26 no.4D
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• pp.649-659
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• 2006

Recently there has been huge efforts to improve performance in construction process by applying emerging techniques such as the Lean principle and Just-in-time concept. However, little achievement as we expected has come out in reality due to the lack of strategy to set a definite goal of the execution and differences of personal viewpoints on construction productivity. Accordingly, it is the most important to promote the circumstances for the construction process improvement by quantifying the goals of respective unit activity groups. This research explores feasible solutions for the improvement of construction projects performance by combining the six-sigma principle for the generic administrative innovation based on the idea of construction process performance. For this purpose, mutual comparisons of various current approaches are performed in an attempt to establish the advantages in applying six-sigma idea and to provide its fundamental strategy. Furthermore, through a case study with the simulation of applying six-sigma to a unit activity group in construction process, this paper verifies that the overall performance improves as the degree of sigma level gets advanced.

• The Journal of the Korea institute of electronic communication sciences
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• v.18 no.5
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• pp.953-964
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• 2023

Climate change is undeniably the most urgent challenge that humanity faces today. Despite this, the level of public awareness and understanding of climate change remains insufficient, indicating a need for more proactive education and the development of supportive content. In particular, it is crucial to intensify climate change education during elementary and secondary schooling when values and ethical consciousness begin to form. However, there is a significant lack of age-appropriate, experiential educational content. To address this, our study has developed an innovative 3D simulator, enabling learners to indirectly experience the effects of climate change, specifically sea-level rise. This simulator considers not only sea-level rise caused by climate change but also storm surges, which is a design based on the analysis of long-term wave observation big data. To make the simulator accessible and engaging for students, we utilized the 'Unity' game engine. We further propose using this simulator as a part of a comprehensive educational program on climate change.

• The Journal of The Korea Institute of Intelligent Transport Systems
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• v.22 no.5
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• pp.1-18
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• 2023

With the recent developments in big data and deep learning, a variety of traffic information is collected widely and used for traffic operations. In particular, long short-term memory (LSTM) is used in the field of traffic information prediction with time series characteristics. Since trends, seasons, and cycles differ due to the nature of time series data input for an LSTM, a trial-and-error method based on characteristics of the data is essential for prediction models based on time series data in order to find hyperparameters. If a methodology is established to find suitable hyperparameters, it is possible to reduce the time spent in constructing high-accuracy models. Therefore, in this study, a traffic information prediction model is developed based on highway vehicle detection system (VDS) data and LSTM, and an impact assessment is conducted through changes in the LSTM evaluation indicators for each hyperparameter. In addition, a methodology for finding hyperparameters suitable for predicting highway traffic information in the transportation field is presented.