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Earnings Management of Firms Selected as Preliminary Unicorn (예비유니콘 선정기업의 이익조정에 대한 연구)

  • HAKJUN, HAN;DONGHOON, YANG
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.18 no.1
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    • pp.173-188
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    • 2023
  • This paper analyzed the Earnings management of firms selected as preliminary Unicorn. If a manager is selected as a preliminary unicorn firm, he can receive financial support of up to 20 billion won, creating a factor in managing the manager's earnings. The motive for management's earnings management is related to the capital market. Accounting information is used by investors and financial analysts, and corporate profits affect corporate value. Therefore, if the accounting earning is adjusted upward, the corporate value will be raised and investment conditions will be favorable. In this paper, earnings quality was measured by the modified Jones model of Dechow et al.(1995) by the ROA control model of Kothari et al.(2005) among the discretionary accruals estimated using an alternative accrual prediction model. Competing similar companies in the same market as the selected companies were formed, and the discretionary accruals were mutually compared to verify the research hypotheses, and only the selected companies were analyzed for the audit year and after the audit year. As a result of the analysis, it was found that the companies selected as preliminary unicorns had higher earnings management compared to the corresponding companies in question, which had a negative impact on the quality of accounting profits. It was found that the companies selected as preliminary unicorns continued to receive incentives for management's earnings management even after being selected. These results indicate that the companies selected as prospective unicorns are recognized for their value in the market through external growth rather than internal growth, and thus, incentives for management's earnings management to attract investment from external investors under favorable conditions are continuing. In the future preliminary unicorn selection evaluation, it was possible to present what needs to be reviewed on the quality of accounting earning. The implication of this paper is that the factors of management's earnings management eventually hinder investors and creditors from judging the reliability of accounting information. It was suggested that a policy alternative for the K-Unicorn Project, which enhances reliability were presented by reflecting the evaluation of earnings quality through discretionary accruals.

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The Effect of Environmental Factors on Competency and Performance of Venture Companies: The Double Mediating Effect of Venture Firm Confirmation System Benefits and Venture Firm Internal Competencies (벤처기업에 대한 환경적 요소가 역량 및 성과에 미치는 영향: 벤처기업 확인제도 혜택과 벤처기업 내부 역량의 이중매개효과를 중심으로)

  • Park, Dain;Kim, Daejin
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.18 no.5
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    • pp.241-253
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    • 2023
  • In the current rapidly changing environment, each country continues to make efforts to create jobs and strengthen technological competitiveness. In particular, support and revitalization policies for venture companies and start-ups are known to play a role in increasing national competitiveness. Companies should make appropriate replacements amid growing uncertainties in the environment in which business life is shortened and customer needs are diversified due to intensifying competition. First of all, it is important for companies to make efforts to strengthen their internal capabilities on their own. However, venture companies lack internal resources and capabilities, so support from the external environment is important enough to lead to the survival of the company(Timmons, 1994). Financial support and certification systems are being operated at the national level to strengthen the competitiveness of companies. However, financial support can lower a company's self-sustainability depending on the situation, so non-financial support such as R&D support and start-up education is considered to be helpful in the long term for venture growth(Aghion et al., 2012; Jeon & Ko, 2021). Non-financial support is divided into commercialization, facilities, space, childcare, manpower, and certification systems, and this study confirmed the benefits of the venture company confirmation system, which is a certification system. To this end, the 2021 venture company precision survey data and venture company sales data were used, and analyzed using the SPSS 26.0 package and SPSS PROCESS MACRO. As a result of the analysis, it was confirmed that the level of the management environment of venture companies has a positive effect on the benefits of the venture confirmation system or increasing the level of venture company capabilities, but it is difficult to lead to actual management performance. In addition, it was confirmed that the level of venture company competency mediates the relationship between the level of the venture company's business environment and management performance. As a result, even if the level of the venture company's business environment is positive or venture-friendly, it can be said that companies with internal capabilities to digest support from the external environment increase management performance.

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Variations in subtidal surface currents observed with HF radar in the costal waters off the Saemangeum areas (새만금 연안역에서 HF radar에 의해 관측된 조하주기 표층해류의 변화)

  • Kim, Chang-Soo;Lee, Sang-Ho;Son, Young-Tae;Kwon, Hyo-Keun;Lee, Kwang-Hee;Choi, Byoung-Hy
    • The Sea:JOURNAL OF THE KOREAN SOCIETY OF OCEANOGRAPHY
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    • v.13 no.1
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    • pp.56-66
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    • 2008
  • Subtidal surface currents are derived from HF radar measurements in the Saemangeum coastal ocean of the Yellow sea in July 2002 and from September to November 2004. The surface current field is analyzed to examine the effect of wind, river plume and coastline change on the spatial distribution and temporal variation of the surface currents. In July 2002, average wind speed was 0.5 m/s and freshwater discharge from the Keum River was $0.88{\times}10^7\;ton/day$. Temporal mean currents ($\overline{U}$) flow to the northwest with speed of $7{\sim}10\;cm/s$ near the Keum River estuary, to the west as fast as 13 cm/s near the opening gap of the Saemangeum $4^{th}$ dyke, and to the northwest off the Gogunsan-archipelago. This flow pattern is a result of the Keum River plume dispersal and tide-residual currents from the opening gap of the Saemangeum $4^{th}$ dyke. Time series of spatially-averaged current (<$U-\overline{U}$>) direction is highly (r=0.98) correlated with wind direction. From September to November 2004, the opening gap of the Saemangeum $4^{th}$ dyke was closed, northwesterly wind blew with speed of 2.5 m/s on average and the Keum River discharge was $1.19{\times}10^7\;ton/day$. Temporal mean current field ($\overline{U}$) has weak surface flow in most of the coastal ocean and relatively strong currents flow to the southwest with speed of 10 cm/s along the shape coastline of the Gogunsan-archipelago and the Saemangeum $4^{th}$ dyke. The strong flow is generated by the prevailing northwesterly wind which pushes the Keum River plume toward the Saemangeum $4^{th}$ dyke. The residual currents from the opening gap of the Saemangeum $4^{th}$ dyke disappeared and correlation coefficient between time series of spatially-averaged current () direction and the wind direction is 0.69.

Effect and Satisfaction according to the Review of the Electronic Document of Environmental Impact Assessment - Focus on Cost and Carbon Emissions Reduction - (환경영향평가서 전자문서 검토에 따른 효과와 만족도 - 비용 및 탄소 배출 저감을 중심으로 -)

  • Mina Choi;Jungkwon Kim;Seonmi Lee
    • Journal of Environmental Impact Assessment
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    • v.33 no.1
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    • pp.30-41
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    • 2024
  • The way we work is changing significantly with the rapid development of digitaltechnology, and paper documents are being replaced by electronic documents. However, in accordance with the Enforcement Decree and Enforcement Regulation of the Environmental Impact Assessment Act, the environmental impact assessment report must submit a set number of paper reports to organizations related to the project, and about 42 years have passed since it was submitted as a paperreport. In 2022, the National Institute of Ecology introduced a system to review paperreports as electronic documents in line with the trend of digital transformation. The cost reduction and carbon emission reduction effects of electronic document review were analyzed for 1,398 environmental impact assessments submitted and reviewed in 2022. In addition, a satisfaction survey was conducted targeting type 1 environmental impact assessment companies that were directly affected, and a total of 134 people responded. As a result of analyzing the effect of reviewing electronic documents, costs are reduced by a total of 101,424,900 won per year and carbon emissions are reduced by about 59.7 tons. As a result of the satisfaction survey, 94.8% of the respondents said electronic documentreview was very helpful, and 4.5% said it was helpful. The effectiveness of electronic documentreview was high, with 94.8% of respondents saying it was helpful in economic terms and 91.8% saying it was helpful in reducing work hours. If electronic documents are reviewed through the revisions to the Enforcement Decree and Enforcement Regulation of the Environmental Impact Assessment Act, the implementation of electronic document review is expected to have a ripple effect across the country, not only reducing costs and carbon emissions, but also reducing administrative time and saving storage space. Rapid changes in law and administration are needed to adapt to the digital transformation era.

Bronchopleural Fistula after Surgery: Therapeutic Efficacy of Bronchial Occluders (수술 후 기관지늑막루: Bronchial Occluder Device의 치료 효과)

  • Young Min Han;Heung Bum Lee;Gong Yong Jin;Kun Yung Kim
    • Journal of the Korean Society of Radiology
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    • v.82 no.2
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    • pp.371-381
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    • 2021
  • Purpose To evaluate the usefulness and effectiveness of bronchial occluders in the treatment of postoperative bronchopleural fistula (BPF). Materials and Methods The subjects of the study were six out of seven postoperative BPF patients who underwent surgery due to tuberculosis or lung cancer between 2009 and 2019. Each patient had a bronchial occluder inserted to treat BPF that occurred after surgery. Of the six patients, five had lung cancers and one had tuberculosis. Five were male and one was female; their ages ranged from 59 to 74 years, with an average of 69 years. The diagnosis of BPF was based on findings from bronchoscopy and CT, and treatment was initiated approximately 1 to 2 weeks after diagnosis. The technical and clinical success of the bronchial occluders in the treatment of BPF was evaluated. The study assessed the postoperative clinical effects of the occluders, survival duration, and additional treatments. Results All six patients were successfully treated. Clinical success was achieved in five patients, while partial clinical success was achieved in one; there was no clinical failure. No complications during the migration of the device or device perforations were observed. Two patients were diagnosed with BPF by CT, while four were diagnosed by bronchoscopy. Lobectomy, bilobectomy, and pneumonectomy were performed on two patients each. The periods between surgery and diagnosis ranged from 1 to 34 months; the average was 10 months. Four patients (59-103 days; an average of 80.5 days) died and two (313 days, 3331 days) survived. The causes of death were aggravation of the underlying disease (n = 2), pulmonary edema and pleural effusion (n = 1), and pneumonia (n = 1). Additional catheter drainage was performed in one patient, and a chest tube was maintained in two patients. Conclusion Bronchial occluders are useful and effective in the treatment of BPF after pulmonary resection.

A Study on Rationalization of National Forest Management in Korea (국유림경영(國有林經營)의 합리화(合理化)에 관(關)한 연구(硏究))

  • Choi, Kyu-Ryun
    • Journal of Korean Society of Forest Science
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    • v.20 no.1
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    • pp.1-44
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    • 1973
  • Needless to say, the management of national forest in all countries is very important in view of the national mission and management purposes. Korean national forest is also in particular significant in promoting national economy for the continuous increasing of the demand for wood, conservation of the land and social welfare. But there's no denying the fact that the leading aim of the Korean forest policy has been based upon the conservation of forest resources and recovery of land conservation function instead of improvement of the forest productive capacity. Therefore, the management of national forest should be aimed as an industry in the chain of the Korean national economy. And the increment of the forest productive capacity based on rationalized forest management is also urgently needed. Not only the increment of the timber production but also the establishment of the good forest in quality and quantity are to bring naturally many functions of conservation and other public benefits. In 1908 Korean national forest was historically established for the first time as a result of the notification for ownership, and was divided into two kinds in 1911-1924, such as indisposable national forest for land conservation, forest management, scientific research and public welfare, and the other national forest to be disposed. Indisposable forest is mostly under the jurisdiction of national forest stations (Chungbu, Tongbu, Nambu), and the tother national forests are under custody of respective cities and provinces, and under custody of the other government authorities. As of the end of 1971, national forest land is 19.5% (1,297,708 ha) of the total forest land area, but growing stock is 50.1% ($35,406,079m^3$) of the total forest growing stock, and timber production of national forest is 23.6% ($205,959m^3$) of the year production of total timber in Korea. Accordingly, it is the important fact that national forest occupies the major part of Korean forestry. The author positively affirms that success or failure of the management of national forest controls rise or fall of forestry in Korea. All functions of forest are very important, but among others the function of timber production is most important especially in Korea, that unavoidably imports a large quantity of foreign wood every year (in 1971 import of foreign wood-$3,756,000m^3$, 160,995,000 dollars). So, Korea urgently needs the improvement of forest productive capacity in national forest. But it is difficult that wood production meets the rapid increase of demand for wood to the development of economy, because production term of forestry is long, so national forest management should be rationalized by the effective investment and development of forestry techniques in the long view. Although Korean national forest business has many difficulties in the budget, techniques and the lack of labour due to outflow of rural village labour by development of national economy, and the increase of labour wages and administrative expenses etc. the development of national forest depends on adoption of the suitable forest techniques and management adapted for social and economical development. In this view point the writer has investigated and analyzed the status of the management of national forest in Korea to examine the irrational problems and suggest an improvement plan. The national forestry statistics cited in this study is based on the basic statistics and the statistics of the forest business as of the end of 1971 published by Office of Forestry, Republic of Korea, and the other depended on the data presented by the national forest stations. The writer wants to propose as follows (seemed to be helpful in improvement of Korean national forest management). 1) In the organization of national forest management, more national forest stations should be established to manage intensively, and the staff of working plan officials should be strengthened because of the importance of working plan. 2) By increasing the staff of protection officials, forest area assigned for each protection official should be decreased to 1,000-2,000 ha. 3) The frequent personnel changes of supervisor of national forest station(the responsible person on-the-spot) obstructs to accomplish the consistent management plan. 4) In the working plan drafting for national forest, basic investigations should be carefully practiced with sufficient expenditure and staff not to draft unreal working plan. 5) The area of working-unit should be decreased to less than 2,000 ha on the average for intensive management and the principle of a working-unit in a forest station should be realized as soon as possible. 6) Reforestation on open land should be completed in a short time with a debt of the special fund(a long term loan), and the land on which growing hardwood stands should be changed with conifers to increase productivity per unit area, and at the same time techical utilization method of hardwood should be developed. 7) Expenses of reforestation should be saved by mechanization and use of chemicals for reforestation and tree nursery operation providing against the lack of labour in future. 8) In forest protection, forest fire damage is enormous in comparison with foreign countries, accordingly prevention system and equipment should be improved, and also the minimum necessary budget should be counted up for establishment and manintenance of fire-lines. 9) Manufacture production should be enlarged to systematize protection, processing and circulation of forest business, and, by doing this, mich benefit is naturally given for rural people. 10) Establishment and arrangement of forest road networks and erosion control work are indispensable for the future development of national forest itself and local development. Therefore, these works should be promoted by the responsibility of general accounting instead of special accounting. 11) Mechanization of forest works should be realized for exploiting hinterlands to meet the demand for timber increased and for solving lack of labour, consequently it should promote import of forest machines, home production, training for operaters and careful adminitration. 12) Situation of labour in future will grow worse. Therefore, the countermeasure to maintain forest labourers and pay attention to public welfare facilities and works should be considered. 13) Although the condition of income and expenditure grows worse because of economical change, the regular expenditure should be fixed. So part of the surplus fund, as of the end of 1971, should be established for the fund, and used for enlarging reforestation and forest road networks(preceding investment in national forest).

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Comparative evaluation of radiation exposure in radiation-related workers (방사선 작업종사자의 피폭선량 비교 평가)

  • Baek, Seong-Min;Jang, Eun-Sung
    • Journal of the Korean Society of Radiology
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    • v.5 no.4
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    • pp.195-200
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    • 2011
  • The purpose of this study is to investigate the dose of radiation exposure to radiation-related workers in a hospital setting, thus increasing awareness of the health risk to the radiation-related workers. The result of the analysis showed the average dose of radiation exposure to radiation-related workers in hospital K was $0.75{\pm}0.26mSv$ in 2008, $0.67{\pm}0.30mSv$ in 2009, and $0.92{\pm}0.33mSv$ in 2010. The average dose of radiation exposure in hospital P was $0.43{\pm}0.13mSv$ in 2008, $0.43{\pm}0.20mSv$ in 2009, and $0.33{\pm}0.85mSv$ in 2010. The average dose of radiation exposure in hospital K by age group was 13.39mSv for age 20 to 29, 8.37mSv for age 30 to 39, 1.19mSv for age 40 to 49, 0.28mSv for age 50 to 59, and 0.32mSv for age 60 to 69 The average dose of radiation exposure in hospital P by age group was 0.33mSv for age 20 to 29, 1.41mSv for age 30 to 39, 0.83mSv for age 40 to 49, 1.66mSv for age 50 to 59, and 1.12mSv for age 60 to 69. Moreover, the average radiation exposure to radiation-related workers over 3 year period by gender group in hospital K was $2.92{\pm}1.03mSv$ for male group and $0.94{\pm}0.93mSv$ for female group. The average radiation exposure over 3 year period by gender group in hospital P was $0.66{\pm}0.18mSv$ for male group and $1.80{\pm}0.60mSv$ for female group. Persons working in diagnostic radiology department received mean of $1.65{\pm}1.54mSv/year$, mean $1.17{\pm}0.82mSv/year$ in radiation oncology, mean $1.79{\pm}1.42mSv/year$ at nuclear medicine department and mean $0.99{\pm}0.51mSv/year$ at other departments. Radiation exposure was higher than that of other departments(p<0.05). Doctors and technologists received higher radiation exposure (mean $1.75{\pm}1.17mSv/year$, $1.60{\pm}1.39mSv/year$ each) than other workers(p<0.05). Measurement and evaluation of radiation exposure in radiation-related workers should be widely conducted accurately and consistently in the radiation-related occupational setting so that people in these occupational settings are more aware of the risk from radiation exposure, and thus give more attention and caution to decrease radiation exposure. It would be essential to minimize accumulated radiation dose in the radiation-related occupational setting in order to maintain and improve the health of radiation-related workers.

Studies on the Cutting Managemente of Pasture during the Mid Summer Season I. Effect of cutting management on tall fescue dominated pasture (고온기 초지의 예취관리에 관한 연구 I. 고온기 예취방법이 tall fescue 우점초지의 재생 , 잡초발생 및 수량에 미치는 영향)

  • Seo, S.;Han, Y.C.;Park, M.S.
    • Journal of The Korean Society of Grassland and Forage Science
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    • v.5 no.1
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    • pp.22-32
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    • 1985
  • Optimum pasture management during the summer season is an important factor to maintain good regrowth and persistence of pasture in Korea. This experiment was carried out to investigate the effects of the cutting management on the dead plant, weed appearance, regrowth and carbohydrate reserves in stubble, and dry matter yield of tall fescue dominated pasture during the mid summer season. For the test, a split plot design with 4 replications was treated with 2 different the third cutting times (July 12 and Aug. 4) as the mainplots, and 3 different cutting heights (3, 6 and 9 cm) at the third cut as the subplots, and the experiment was done at the experimental field of the Livestock Experiment Station, in Suweon, 1984. The results obtained are summarized as follows: 1. Considering the meteorological conditions during the experimental period, the temperature was a little higher by $2^{\circ}C$ than that of average year, especially the first and second decade of August were high. And the precipitation of 1984 tended to be low when compared with the average year. 2. Temperature of soil surface and underground tended to increase by $1-3^{\circ}C$ as the stubble height was low during the summer season. 3. Regrowth leaf length and leaf area after the third cut increased significantly with the high cutting height at the third cut. 4. A significant higher total nonstructural carbohydrate (TNC) content in stubble after the third cut was observed in the high stubble cut on July 12. The results indicate that the high stubble height reserves more carbohydrates for early regrowth stage after the third cut when compared with the low stubble. On Aug. 4, however, the recovery of TNC contents after the third cut was not effective due to high temperature and rainfall. 5. The percentage of dead plant after the third cut was found to be high with the low cutting height during the mid summer season (p<0.05). 6. With the low stubble height on July 12 cut, it was appeared that the percentage of weed was significantly increased (p<0.05), and main weeds appeared after the third cut were Echinochloa crusgalli>Digitaria sanguinalis>Cyperus iria>Rumex crispus, and so on. In case of cut on Aug. 4, weed appearance was no difference at three cutting heights. 7. Dry matter yield at the third cut was increased in the plot of cutting on Aug. 4 and stubble height (p<0.05). However, yields at the fourth and fifth cut were increased with high stubble height (p<0.05), regardless of harvest time. 8. In total dry matter yield after the third cut, there was no significant difference between the cutting time and forage yield. However, total yield on July 12 was increased with the high stubble height (p<0.05). 9. From the above results, it is suggested that the 9 cm cutting height during the mid summer season is the most effective for good regrowth, weed control and forage yield of tall fescue dominated pasture.

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Studies on the Quality of Korean Rice (한국쌀의 품질에 관한 연구)

  • Kim, Z.U.;Lee, K.H.;Kim, D.Y.
    • Applied Biological Chemistry
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    • v.15 no.1
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    • pp.65-75
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    • 1972
  • The rice qualities including cooking and eating qualities were studied using recommended Korean rice varieties (20 of japonica and 3 of indies type; IR 667) which were grown at Suwon, Korea in 1971. As the result, followings were obtained. 1. Amylose contents of white rice were varied with the varieties 21.1 to 25.5% and the average was 23.0%. Three indica type varieties (IR 667) showed higher amylose contents than the other japonica type varieties except Mankyung. Among japonica type varieties, Palkum, Mankyung composed the group of the highest amyloes content and Kimmaje was the lowest. 2. Blue values were distributed in the range of 0.38 to 0.48 and the average was 0.42 IR 667 varieties showed the highest blue value among them. Among japonica type varieties, Jaegun showd the highest blue value and Sooseung, Shirogane showed successively lower values, Shin #2, Nongbaik, Palkweng, Suwon #82, Mankyung, Nonglim #25 and Nongkwang relatively lower blue values. 3. Alkali numbers were in the range of 6.0 to 7.4 and the average was 6.8. Much difference was not shown in alkali number between IR 667 group and the japonica varieties group. 4. Gelatinization temperature were ranged from 59.5 to 64.0 IR 667 varieties showed relatively higher gelatinization temperature than japonica type varieties. 5. Water uptake ratios were measured in the range of 2.67 to 2.92 and the average was 2.79. IR 667 varieties were belonged to the group of highest water uptake ratio. Among japonica type varieties Kimmaje, Suwon #82, Nonglim #29, Deungpan #5, Jaegun, Jinhung, were belonged to the group of relatively high water uptake ratio and Palkweng, Palkeum and Paldal to the relatively low water uptake ratio. 6. Expaned volums were ranged from 29.8 to 33.7 and the average was 31.8. IR 667 varieties showed higher expanded volumes than japonica type varieties. 7. Intensities of starch-iodine blue value of residual liquid indicated 0.35 to 0.58. Among them IR 667 varieties showed relatively high intensities. 8. The range of total solids in residual liquids was 0.605 to 0.810 and the average was 0.700 Much difference was not shown in total solids in residual liquid between IR 667 varieties and japonica varieties. 9. pH values of residual liquids were in the range of 6.3 to 7.3 and the average was 6.95. IR 667 varieties showed lower pH than japonira type varieties.

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Health Assessment of the Nakdong River Basin Aquatic Ecosystems Utilizing GIS and Spatial Statistics (GIS 및 공간통계를 활용한 낙동강 유역 수생태계의 건강성 평가)

  • JO, Myung-Hee;SIM, Jun-Seok;LEE, Jae-An;JANG, Sung-Hyun
    • Journal of the Korean Association of Geographic Information Studies
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    • v.18 no.2
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    • pp.174-189
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    • 2015
  • The objective of this study was to reconstruct spatial information using the results of the investigation and evaluation of the health of the living organisms, habitat, and water quality at the investigation points for the aquatic ecosystem health of the Nakdong River basin, to support the rational decision making of the aquatic ecosystem preservation and restoration policies of the Nakdong River basin using spatial analysis techniques, and to present efficient management methods. To analyze the aquatic ecosystem health of the Nakdong River basin, punctiform data were constructed based on the position information of each point with the aquatic ecosystem health investigation and evaluation results of 250 investigation sections. To apply the spatial analysis technique, the data need to be reconstructed into areal data. For this purpose, spatial influence and trends were analyzed using the Kriging interpolation(ArcGIS 10.1, Geostatistical Analysis), and were reconstructed into areal data. To analyze the spatial distribution characteristics of the Nakdong River basin health based on these analytical results, hotspot(Getis-Ord Gi, $G^*_i$), LISA(Local Indicator of Spatial Association), and standard deviational ellipse analyses were used. The hotspot analysis results showed that the hotspot basins of the biotic indices(TDI, BMI, FAI) were the Andong Dam upstream, Wangpicheon, and the Imha Dam basin, and that the health grades of their biotic indices were good. The coldspot basins were Nakdong River Namhae, the Nakdong River mouth, and the Suyeong River basin. The LISA analysis results showed that the exceptional areas were Gahwacheon, the Hapcheon Dam, and the Yeong River upstream basin. These areas had high bio-health indices, but their surrounding basins were low and required management for aquatic ecosystem health. The hotspot basins of the physicochemical factor(BOD) were the Nakdong River downstream basin, Suyeong River, Hoeya River, and the Nakdong River Namhae basin, whereas the coldspot basins were the upstream basins of the Nakdong River tributaries, including Andong Dam, Imha Dam, and Yeong River. The hotspots of the habitat and riverside environment factor(HRI) were different from the hotspots and coldspots of each factor in the LISA analysis results. In general, the habitat and riverside environment of the Nakdong River mainstream and tributaries, including the Nakdong river upstream, Andong Dam, Imha Dam, and the Hapcheon Dam basin, had good health. The coldspot basins of the habitat and riverside environment also showed low health indices of the biotic indices and physicochemical factors, thus requiring management of the habitat and riverside environment. As a result of the time-series analysis with a standard deviation ellipsoid, the areas with good aquatic ecosystem health of the organisms, habitat, and riverside environment showed a tendency to move northward, and the BOD results showed different directions and concentrations by the year of investigation. These aquatic ecosystem health analysis results can provide not only the health management information for each investigation spot but also information for managing the aquatic ecosystem in the catchment unit for the working research staff as well as for the water environment researchers in the future, based on spatial information.