• 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.

• Korean Journal of Ecology and Environment
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• v.40 no.1
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• pp.31-39
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• 2007

Monitoring data of 48 agricultural irrigation reservoirs from 1999 to 2004 was analyzed for water quality characteristics including biochemical oxygen demand $(BOD_5)$, chemical oxygen demand (COD), total nitrogen (TN), total phosphorus (TP), and chl-${\alpha}$. Land uses of the watersheds associated with these reservoirs were determined for residential, forest, upland, paddy and miscellaneous, and regressed against water quality characteristics. Correlation analysis showed that forest land use was negatively correlated with all the water quality characteristics implying it's beneficial effects in water quality perspectives. Other land uses including residential, upland, and paddy generally illustrated positive correlation with water quality characteristics, which indicates most human activities of the watershed could degrade water quality of the receiving water bodies. Paddy land use partially contributed to the water quality degradation in contrast to the previous studies. It might be attributed to the relatively clean water quality of the study area, where even slight pollutant loading could degrade sensitively water quality. Further investigation is recommended for the effect of proximity as well as land use portions on the water quality of receiving water body.

• Journal of Korean Society of Transportation
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• v.35 no.2
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• pp.160-168
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• 2017

In the past 10 years, the accidents caused by drowsy driving have occupied about 23% of all traffic accidents in Korea expressway network and this rate is the highest one among all accident causes. Unlike other types of accidents caused by speeding and distraction to the road, the accidents by drowsy driving should be managed differently because the drowsiness might not be controlled by human's will. To reduce the number of accidents caused by drowsy driving, researchers previously focused on the spot based analysis. However, what we actually need is a segment (link) and occurring time based analysis, rather than spot based analysis. Hence, this research performs initial effort by adapting link concept in terms of drowsy driving on highway. First of all, we analyze the accidents caused by drowsy in historical accident data along with their road environments. Then, links associate with driving time are analyzed using digital tachograph (DTG) data. To carry this out, negative binomial regression models, which are broadly used in the field, including highway safety manual, are used to define the relationship between the number of traffic accidents on expressway and drivers' behavior derived from DTG. From the results, empirical Bayes (EB) and potential for safety improvement (PSI) analysis are performed for potential risk segments of accident caused by drowsy driving on the future. As the result of traffic accidents caused by drowsy driving, the number of the traffic accidents increases with increase in annual average daily traffic (AADT), the proportion of trucks, the amount of DTG data, the average proportion of speeding over 20km/h, the average proportion of deceleration, and the average proportion of sudden lane-changing.

• Journal of Korea Port Economic Association
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• v.30 no.3
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• pp.1-14
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• 2014

This paper aims at measuring how new information is incorporated into volatility estimates. Various GARCH models are compared and estimated with daily BDI(Baltic Dry Index) data. While most researchers agree that volatility is predictable, they differ on how this volatility predictability should be modelled. This study, hence, introduces the asymmetric or leverage volatility models, in which good news and bad news have different predictability for future. We provide the systematic comparison of volatility models focusing on the asymmetric effect of news on volatility. Specifically, three diagnostic tests are provided: the sign bias test, the negative size bias test, and the positive size bias test. From the Ljung-Box test statistic for twelfth-order serial correlation for the level we do not find any significant serial correlation in the unpredictable BDI. The coefficients of skewness and kurtosis both indicate that the unpredictable BDI has a distribution which is skewed to the left and significantly flat tailed. Furthermore, the Ljung-Box test statistic for twelfth-order serial correlations in the squares strongly suggests the presence of time-varying volatility. The sign bias test, the negative size bias test, and the positive size bias test strongly indicate that large positive(negative) BDI shocks cause more volatility than small ones. This paper, also, shows that three leverage models have problems in capturing the correct impact of news on volatility and that negative shocks do not cause higher volatility than positive shocks. Specifically, the GARCH model successfully reveals the shape of the news impact curve and is a useful approach to modeling conditional heteroscedasticity of daily BDI.

• Journal of Korean Society of Forest Science
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• v.89 no.5
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• pp.598-608
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• 2000

This study examined several characteristics such as the relationships between environmental attitudes and national park visitors' socio-economic characteristics, and between environmental attitudes and their travel motivations. Environmental attitude was measured using the modified New Environmental Paradigm(NEP) scale, where five response options existed(from strongly disagree to strongly agree). Data for this empirical analysis were obtained from 2,647 participants at six national parks-Sulaksan, Kayasan, Naeiangsan, Pookhansan, Taeanhaean, and Hanryohaesang. Results showed that most visitors gave a pro-NEP response ranging from neutral attitude to pro-environmentalism. Environmental attitudes correlated positively with education level, while, negatively with age. Environmental concern, also, generally correlated positively with 'rest' and 'health' motivators, while, negatively with 'socialization' and 'vacation' motivators. The findings of this study suggest that education is the most effective politic measure to lead pro-environmental concern for park visitors. And, given the nature of the relationship between environmental concern and visitors' motivation, park managers should be more careful handling with family and group visitors who have 'vacation' and 'socialization' motivators than 'rest' and 'health' motivators.

• Journal of Advanced Navigation Technology
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• v.5 no.1
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• pp.1-10
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• 2001

Speech has a good characteristics of which car drivers busy to concern with miscellaneous operation can make use in convenient handling and manipulating of devices. By utilizing this, this works proposes a speaker verification method for protecting cars from being stolen and identifying a person trying to access critical on-line services. In this, continuant phonemes recognition which uses language information of speech and MLP(mult-layer perceptron) which has some advantages against previous stochastic methods are adopted. The recognition method, though, involves huge computation amount for learning, so it is somewhat difficult to adopt this in speaker verification application in which speakers should enroll themselves at real time. To relieve this problem, this works presents a solution that introduces speaker cohort models from speaker verification score normalization technique established before, dividing background speakers into small cohorts in advance. As a result, this enables computation burden to be reduced through classifying the enrolling speaker into one of those cohorts and going through enrollment for only that cohort.

• Spatial Information Research
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• v.15 no.4
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• pp.363-370
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• 2007

This study has been carried for the development of the basic algorithm of helicopter navigation system based on TRN (Terrain Referenced Navigation) with information input from the GPS. The helicopter determines flight path due to Origination-Destination analysis on the Cartesian coordinate system of 3-D DTM. This system shows 3-D mesh map and the O-D flight path profile for the pilot's acknowledgement of the terrain, at first. The system builds TCF (terrain clearance floor) far the buffer zone upon the surface of ground relief to avid the ground collision. If the helicopter enters to the buffer zone during navigation, the real-time warning message which commands to raise the body pops up using Matlab menu. While departing or landing, control of the height of the body is possible. At present, the information (x, y, z coordinates) from the GPS is assumed to be input into the system every 92.8 m of horizontal distance while navigating along flight path. DTM of 3" interval has been adopted from that which was provided by ChumSungDae Co., Ltd..

• Journal of the Korea Institute of Information and Communication Engineering
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• v.20 no.9
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• pp.1778-1784
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• 2016

we improved the performance by parallelizing lane detection algorithms. Lane detection, as a intellectual assisting system, helps drivers make an alarm sound or revise the handle in response of lane departure. Four kinds of algorithms are implemented in order as following, Gaussian filtering algorithm so as to remove the interferences, gray conversion algorithm to simplify images, sobel edge detection algorithm to find out the regions of lanes, and hough transform algorithm to detect straight lines. Among parallelized methods, the data level parallelism algorithm is easy to design, yet still problem with the bottleneck. The high-speed data level parallelism is suggested to reduce this bottleneck, which resulted in noticeable performance improvement. In the result of applying actual road video of black-box on our parallel algorithm, the measurement, in the case of single-core, is approximately 30 Frames/sec. Furthermore, in the case of octa-core parallelism, the data level performance is approximately 100 Frames/sec and the highest performance comes close to 150 Frames/sec.

• Journal of the HCI Society of Korea
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• v.12 no.4
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• pp.37-44
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• 2017

Eye-typing is one kind of human-computer interactive input system which is implemented by location data of gaze. It is widely used as an input system for paralytics because it does not require physical motions other than the eye movement. However, eye-typing interface based on Korean character has not been suggested yet. Thus, this research aims to implement the eye-typing interface optimized for Korean. To begin with, design objectives were established based on the features of eye-typing: significant noise and Midas touch problem. Multilevel input system was introduced to deal with noise, and an area free from input button was applied to solve Midas touch problem. Then, two types of eye-typing interfaces were suggested on phonological consideration of Korean where each syllable is generated from combination of several phonemes. Named as consonant-vowel integrated interface and separated interface, the two interfaces are designed to input Korean in phases through grouped phonemes. Finally, evaluation procedures composed of comparative experiments against the conventional Double-Korean keyboard interface, and analysis on flow of gaze were conducted. As a result, newly designed interfaces showed potential to be applied as practical tools for eye-typing.

• Journal of Korea Water Resources Association
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• v.39 no.9 s.170
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• pp.737-744
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• 2006

The velocity of the inner region of turbulent flow on a smooth bed has complex profile which can not be described with a simple formula. Though there have been a couple of formulas describing the profile, most of them have very complex forms, i.e., with many terms, with integration form, or with implicit forms. It means that it is hard to use them or it is difficult to estimate their parameters. A new single formula that describes the velocity profile of the inner region of the turbulent flow on a smooth bed was proposed. This formula has a form of the traditional log-law multiplied by a damping function. Introducing only one additional parameter, it can describe the whole inner range nicely. It approximates the law-of-the-wall in the vicinity of the bed and approaches to the log-law in the overlap region. The added parameter, damping factor, can be estimated very easily. It is not sensitive to the Reynolds number change and the velocity profile calculated by the formula does not change much due to the change of the parameter.