• 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.

• Journal of Korean Society of Forest Science
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• v.86 no.3
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• pp.378-390
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• 1997

Ten total populations of Korean fir (Abies koreana Wilson) and Manshurian fir [A. nephrolepis (Traut.) Maxim.] were sampled from south Korea to investigate patterns of intraspecific variation in these species and to evaluate a recognition of the two species. Principal components analysis and cluster analysis were performed both on seed-cone data and on needle morphology data. The characters that contributed most to the separation between A. koreana and A. nephrolepis along three principal components axis were leaf width, length of seed, width of seed wing, length of seed wing, cone width, width of scale, and length of bract tip, but these characters were not diagnostic because of overlap in reality. Therefore, all these characters were not reliable in distinguishing these two taxa including bract position (exerted and recurved vs. exerted and straight). The individuals of A. koreana from Mt. Chi-ri appeared quite unique probably on account of its larger cone size and longer scale tip, while those from Mt. Hal-la of A. koreana were generally distinct from others in terms of their larger seed and seed wing and longer scale width. The Mt. Duk-yu specimens of A. korecana appeared somewhat smaller but more data were needed due to the small sampling size. Generally, the gradual clinal geographic trends made evident by the position of resin ducts in leaves of A. koreana can be detected. The southern populations, Mt. Hal-la (an insular population) were generally distinct from the northern populations (Mt. Chi-ri, Mt. Ga-ya and Mt. Duk-yu) in terms of their position of resin duct (medial, within mesophyll vs marginal, close to epidermis : 100% vs 75 or 50%). Although no sharp boundary separating these two species could be detected based on cone and needle morphology, the observed clinal pattern was distinct in northern populations of A. koreana and southern population of A. nephrnlepis. In a preceding study of the flavonoids variation of 20 species in eastern Asia, flavanone (5-deoxyflavanone) was found to be characteristic of A. faxoniana Rehder et Wilson, A. georgei Orr of China and A. koreana of Korea. A. faxoniana, which is assumed to be primitive species, has position of resin duct relative to both the medial and the marginal, while A. georgei and A. koreana are identified by marginal position of resin duct. With respect of foliar flavonoids chemistry, A. koreana was distinct from A. nephrolepis : the southmost samples (Mt. Hal-la and Mt. Chi-ri) contained additional flavonoids derivatives (mainly flavanone) that were not found in the northmost samples of A. nephrolepis except a few individuals from Mts. Seo-rak and Tae-bak populations of Kwang-won province. The presence of A. koreana type flavonoids in two Chinese species suggested that position of resin duct may be a phyletic character. Abies koreana including two Chinese taxa, exhibited the most elaborate and specialized flavonoids profile within the Abies in eastern Asia. Contrary to our initial expectations, the apparent intermediates between A. nephrolepis and A. koreana in Duk-yu and Ga-ya mountains were found. The pattern of variation on position of resin duct and flavonoids chemistry in these populations of A. kareana suggested that genetic interchange or natural hybridization had occurred between these two species. The evidence needed to resolve the status of this taxon is still inconclusive in our opinion until intermediate individuals from Mts. Duk-yu and Ga-ya show indication of hybridization between the two species.

• Journal of the Korean Society of Food Science and Nutrition
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• v.42 no.12
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• pp.2068-2075
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• 2013

The purpose of this study is to investigate the perception of university students on nutritional information according to food and nutrition labeling systems. A total of 310 customers, who visited family restaurant, were surveyed by a self-recorded questionnaire from March 2006 to April 2011. A total of 286 respondents were surveyed; of the respondents, 108 were males and 178 were females. Two surveys were conducted on the perception of the respondent's health: once in 2006 and once in 2011. According to these surveys, 63.6% and 54% of respondents perceived themselves as unhealthy, respectively. When ordering a meal, respondents were more concerned with price rather than taste, nutrition, new menu items, and food presentation. Compared with 2006, in 2011 more respondents felt that family restaurants provided enough nutritional information and practical use of that information to their customers. When surveyed, respondents felt that the total calories played a significantly higher role in ordering food than foods with higher nutritional values. There was a significant increase in satisfaction with the current nutrition labeling system; in 2006, $2.87{\pm}0.99$, and 2011, $3.35{\pm}0.84$. There was also a significant increase in individuals who felt that there was a need for an ingredient labeling system; $3.68{\pm}0.9$ in 2006 and $4.32{\pm}0.61$ in 2011. There was also a higher demand for nutritional information; $2.85{\pm}0.66$ in 2006, $3.06{\pm}0.65$ in 2011. From these results, it was concluded that the nutrition labeling system adopted by family restaurants did not affect the degree of customers' interest in nutritional information. Contrast to the results, the amount and frequency of nutritional information provided to customers have increased continuously since 2006. Therefore, the nutrition labeling system and recommended dietary allowance should be expanded in order to promote a healthy diet.

• (The)Study of the Eastern Classic
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• no.62
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• pp.145-176
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• 2016

This paper aims to define the leadership of Gunja (君子, translated into prince, gentleman, or ideal man) based on Confucian Classics which offer the general values and norms of individuals' virtue and social virtuous acts. Thus, humanitarianism is regarded as true value, and the values of a virtuous person who properly practices social human relationships are discussed. The real worth of Gunja image is discussed as a true human image of "self-completion and completion of all things" (成己成物) which involves the convergence of truth, good and beauty where there is a sense of harmony and balance, where there is stern self discipline and self cultivation and where win-win values of human relationships are created. Confucian saint (聖人), wise man (賢人), great man (大人), and gentleman (君子) mean social leaders. They practice human morals, enlighten and beautify society with teachings, and are indicated as equipped with mental and material harmony, good character and competence, and economic power and morality. People today pursue their own personal growth according to their material preferences rather than pure intellectual cultural values, and are engrossed in visually beautiful external unlimited competition. In this digital age, we are supposed to demonstrate our individuality, but many people are obsessed with appearance, go on severe diet, and lose their health beauty, and consequently suffer mental stress. This trend fuels obsession with appearance and the sick practice of valuing appearance. As an alternative method to overcome this phenomenon, we need a leader image with the convergence of truth, good and beauty, which is characterized by internal self cultivation, external professionalism, and handsome and solid character. Confucian thoughts consist in practicing the Way of disciplining oneself for governing others (修己治人). Self discipline involves developing personal virtuous ability for cultivating a virtuous character, and governing others involves interacting to work together in society and to have right human relationships. Thus, leaders should impress not only themselves but also others. Self discipline for governing others means cultivating virtue for oneself and leading others. A true leader has self introspection and establishes himself through self discipline so that he can govern others or reach the realm of settling others where people live together. As all things have a value and a virtue, humans endeavor to cultivate character and virtue by learning and studying for securing their professionalism, reliability, character and ability, so as to create their own brand value. Personal character does not come from a high position, wealth and power. Character is a personal virtue, and is cultivated as immaculate and fresh through self discipline. As such, it well matches with a clean and clear spirit. This offers the ideal leader as the Guja image who has an extremely humane character, as well as being equipped with inherent virtues of intellect, benevolence and courage. Self development can foster virtue and self management through self leadership and self discipline. The leader in the relationship area can practice his virtue through virtuous acts, in other words, even think from another person's perspective. Such leader is mentioned as the principle of measuring square in the Great Learning. In our viewpoint, the beauty of character can breed the seed of virtue through intellect, benevolence and courage, the beauty of win-win can realize the right virtue by showing exemplary acts to others through considerateness, and the beauty of harmony can love and care for others like me through the principle of measuring square, thereby realizing the universal principle of virtue and harmony, which is like my mind. As such, the ideal leader, when his virtue and mind of being considerate of others all blending well, can exercise his ability to the full, can live together and coexist with many people, and can grow again into a triumphant relationship.

• Journal of Preventive Medicine and Public Health
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• v.35 no.2
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• pp.141-146
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• 2002

Objectives : This study was peformed in order to assess the incidence of hypertension based on two-years follow-up of a rural hypertension-free cohort in Korea. Methods : The study cohen comprised 2,580 subjects aged above 20 (1,107 men and 1,473 women) of Chung-Song County in Kyungpook Province judged to be hypertensive-free at the baseline examination in 1996. For each of two examinations in the two-year follow-up, those subjects free of hypertension were followed for the development of hypertension to the next examination one year (1997) and two years later (1998). The drop-out rate was 24.7% in men and 19.6% in women. Hypertension was defined as follows 1) above mild hypertension as a SBP above 140 mmHg or a DBP above 90 mmMg,2) above moderate hypertension as a SBP above 160 mmHg or a DBP above 100 mmHg or when the participant reported having used antihypertensive medication after beginning this survey. Results : The age-standardized incidence of above mild hypertension was 6 per 100 person years (PYS) in men and that of above moderate hypertension was 1.2. In women, the age-standardized rate for above mild hypertension was 5.7 and 1.5 for above mild and moderate hypertension, respectively. However, the rates of incidence as calculated by the risk method were 4.8% and 1.0% in men and 4.6%, 1.2% in women, respectively. In both genders, incidence was significantly associated with advancing age(p<0.01), In men, the incidences of above moderate hypertension by age group were 0.5 per 100 PYS aged 20-39, 0.7 aged 40-49, 1.7 aged 50-59, 3.6 aged 60-69, and 5.8 aged above 70(p<0.01). In women, those the incidence measured 0.6 per 100 PYS aged 20-39, 1.8 aged 40-49, 1.3 aged 50-59, 3.3 aged 60-69, and 5.6 aged above 70(p<0.01). After age 60, the incidence of hypertension increased rapidly. Conclusions : The incidence data of hypertension reported in this study may serve as a reference data for evaluating the impact of future public efforts in the primary prevention of hypertension in Korea.

• Journal of the Korean Society of Food Science and Nutrition
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• v.42 no.12
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• pp.2028-2034
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• 2013

The effect of zeolite on the quality properties of fresh and broiled pork loin was investigated using 84 pigs that were fed with different feed ration of zeolite (0, 0.5, 1.0 and 2.0% zeolite) for 3 months. The pH of fresh pork loin fed with 0% and 2.0% zeolite was 5.95, which was higher than those of others (P<0.05). The cooking loss of fresh pork loin fed with 0.5% and 1.0% zeolite were 26.24% and 26.42%, respectively, which was higher than those of others (P<0.05). The dissolution crude lipid of 1.0% zeolite (3.11%) was highest, but that of 0% zeolite was lowest (P<0.05). L and a values were highest in fresh pork fed with 1.0% zeolite, however, b value was highest in fresh pork fed with 2.0% zeolite (P<0.05). In the results of L value of the broiled pork loin, the feed ration with 0% zeolite was highest (75.49) and decreased as the feed ration of zeolite increased (P<0.05). The a and b values were highest in broiled pork fed with 0.5% zeolite (P<0.05). The hardness, springiness, gumminess and chewiness of fresh and broiled pork loin fed with 2.0% zeolite were highest and increased as the feed ration of zeolite increased (P<0.05). In the result of sensory evaluation in broiled pork loin, color preference was increased as the feed ration of zeolite increased (P<0.05). Taste preference was highest in the 1.0% zeolite (10.70), followed by 2.0% (8.72), 0.5% (7.64), and 0% zeolite (6.44) (P<0.05). Flavor and appearance preferences were not significantly different between the groups. Texture preference was decreased as the feed ration of zeolite increased. The overall preference was highest in the 1.0% with zeolite (10.80), followed by 0.5% (10.04), 0% (8.41), and 2.0% (7.92) with zeolite (P<0.05). In conclusion, the optimal feed ration of zeolite for broiled pork loin was between 0.5 and 1.0% zeolite.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.13 no.1
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• pp.31-41
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• 2018

The purpose of this study is to look at the difference between the importance and the satisfaction with respect to government startup aid programs perceived by entrepreneurs to improve the effectiveness of government startup aid policy and verify the causal relationship between startup aid project and business performance. In this respect, this study aims to look at the impact of entrepreneurs' perceived satisfaction over government startup aid programs on startup business performance. Major study findings from this study are as follows. First, as a result of testing statistical significance of the difference between importance and satisfaction in startup education, facility/space, consulting, or fund support field, respectively in start-up assistance project, it appeared that there was a significant difference in all fields. In addition, fund support was the field that showed the biggest difference between importance and satisfaction. Second, the results of IPA (importance-performance analysis), which displays relative importance and performance of start-up assistance project on four quadrants so that entrepreneurs can evaluate which start-up assistance projects they think important and which projects they are satisfied with by themselves are as follows. Let us summarize the distribution of start-up assistance project on four quadrants in the first place. Facility/space support project is distributed in the 1st quadrant that requires ongoing maintenance; start-up funding program in the 2nd quadrant that requires concentrated improvement; consulting support project in the 3rd quadrant that requires limited use at low priority; and start-up education support project in the boundary between the 3rd quadrant that requires limited use and the 4th quadrant that requires rejection against unnecessary items. Third, the results from multiple regression analysis to identify the impact of satisfaction with government startup aid programs over business performance are as follows. As a result of analyzing the influence relationship between government startup aid program and financial performance, it appeared that satisfaction with facility/space had a positive (+) impact on financial performance. This suggests that the higher the satisfaction with facility/space, the higher the financial performance. As a result of analyzing the influence relationship between start-up assistance project and non-financial performance, it appeared that satisfaction with startup education had a positive (+) impact on non-financial performance. This suggests that the higher the satisfaction with startup education, the higher the non-financial performance.

• 대한공업교육학회지
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• v.38 no.1
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• pp.49-67
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• 2013

The purpose of this study is to analyze the external systems and the units 'problem solving and invention' of the middle school technology and home economics 1 textbooks of the revised 2011 national curriculum in an effort to provide some information on the content system of invention education in technology class, as invention education was provided as part of a regular subject for the first time. The findings of the study were as follows: First, 'Technology and Inventions' chapter of Technology and Home Economics 1 Textbooks occupied 10-18% share, with the subchapter of 'Problem Solving and Invention' unit taking up 6.7-29% of the textbooks. Second, for most textbooks, 'Technological Problem Solving', 'Idea Generation' 'Multi-dimensional Projection Method', 'Expansive Thought-Processing Methodology', 'Converging Thought Methodology' and 'Invention in Everyday Lives' were included as main contents based on the accomplishment criteria presented in education process interpretation documents. Third, the detailed structures were generally made up as follows: Introduction (Broad Chapter Title, Subchapter Table of Contents, Introduction, Subchapter Title, Study Objectives, Open Thinking); Development (Unit Title, Thinking Ahead, Core Terms, Main Text, Study Helper, Activities, Research Exercises, Supplemental Readings, In-depth Study Topics, Technology in Everyday Lives, Reading Topics, Discussion Topics, and Career Helpers); and Summary (Subchapter Summary, Study Summary, Terms Summary, Writing Follow-up, Self Review, Broad Chapter Evaluation). Fourth, based on the analysis of figures included, photographs had the largest share, followed by figures, tables, and graphs. The photos were used to illustrate various inventions, invention methodologies, and exercise activities, while figures were included to depict the contents included in the main text, and the tables to assist to preparation of process diagrams or materials lists. Fifth, based on the analysis of content weights, greater weights were placed on 'Inventions and Thoughts', and 'Invention Experiment Activities,' while 'Understanding Inventions' and 'Invention and Patents' chapters did not have a lot of texts involved. Sixth, based on the analysis of content presentation methods, most textbooks combined figures, tables, illustrations and texts to discuss the topics. Based on the above study results, we suggest the following: First, a consistent education curriculum should be developed over the topic of invention; and second, more precise and systematic analysis of textbooks would need to be performed.

• The Korean Journal of Quaternary Research
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• v.13 no.1
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• pp.35-43
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• 1999

Goryeri archaeological site is located in the upstream valley of the Danjang River. The basement rocks of the area are composed of the Cretaceous to Palaeogene biotite granite (KbGr), acidic dyke (Kad), Milyang Andesite (Kma) and Jyunggagsan Formation. Among them Milyang Andesite and Jyunggagsan Formation are prevailed in archaeological site and they are composed of reddish brown tuffaceous shale, sandstone and conglomerate, with intercalations of acidic tuffs and lapilli tuffs. The purpose of this research is not only to compare REE pattern of the soil-sedimentary deposits with those of surrounding rocks, but also to identify vitric tephra in the soil-sedimentary deposits derived from the andesite, acidic tuff and lapilii tuff, in order to illucidate the provenance of the vitric tephra. The rare earth element(REE) of the soils and sedimentary deposits results in the same REE pattern with those analyzed from the surrounding basement rocks. This indicates that the soils and sedimentary deposits are originated from the surrounding basement rocks, most probably from the andesite and lapilli tuff. In addition, vitric tephra were identified both in the Quaternary in-situ weathered soils and sedimentary deposits (PMU-13 and PMU-17), and in the weathered surrounding lapilli tuff. These vitric tephra are considered to be different from those of Japanese AT(Aira Tanzawa) -tephra. The latter is predominant with clean, platty, bubble-walled and Y-shaped vitrics, while the former is conspicuous with those shapes of large and diverse size and devitrified, as well as having secondarily bubbled-surfaces reflecting surface weathering. The size of vitric fragments in the Goryeri site is about 300${\mu}{\textrm}{m}$ and large in size in compasion to 150${\mu}{\textrm}{m}$ of Japanese AT-Tephra. The interim results of the research are contradictary to the explanations based on a series of AT-tephra researches carried by Japanese scholar. In short, the vitric materials of the Goryeri archaeological site are most probably originated from the weathering products of the surrounding basement rocks, and are different from the AT-tephra in their size, shape and devitrification properties. Thus it is highly recommended to have a further comprehensive research which is more emphasized the magmatic genesis of these vitric tephra in addition to the external shape and morphology.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.33 no.1
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• pp.1-11
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• 2015

Gyeongju, Silla capital, hasn't paid much attention to a value of fortress as advanced frame of landscape all the while. All have done until now were maintaining lots of fortress including Gyeongju and setting night landscape lighting for them or building a trail in mountain fortress. Hereupon, this study tried to take a look at historical and scenic value of fortress, landscape frame of Gyeongju-Silla capital, based on Wolseong and Myeonghwalseong and find the way to contribute to it on landscape architectural level. As Wolseong(月城) and Myeonghwalseong(明活城) functioned as royal palace in Silla Dynasty, they need some research and study on fortress inside in detail rather than restoring them by simply maintaining the shapes. While Wolseong has overall excavation investigation going on, Myeonghwalseong representing mountain fortress area is losing its value due to unbefitting management to a title of world heritage. If conducting close research and study on these remains, it seems like it could contribute a lot to landscape architectural research of Silla royal palace through tracks, which will be used as royal palace. Here I suggest research direction on landscape architectural level about fortress remains in Gyeongju area as followings. Firstly, away from all research focusing on fortress shape, consecration way, etc, we need to conduct a research comprisable of inner space of fortress. As Wolseong and Myeonghwalseong functioned as royal palace in Silla Dynasty, it'll be possible to research about ponds, Nu-Jeong(樓亭), drainage facilities, oddly shaped stones, moundings, pavements, circulation systems, planting traces, etc. For this, we need to research and study through comparison with cases of China, Japan and Goguryeo of the same age. Secondly, applying garden archaeological way is possible to translate objectively regarding research of ancient garden with low literature record. But attainable achievement and information will be limited if implementing excavation based on archaeology as excavations so far regarding excavation investigation of Wolseong. The alternative to such problem is participation plan of landscaping field through the foundation of garden archaeology. We might be able to attain many results on landscape architectural level from research, if conducting research and study about Silla capital including Wolseong by applying garden archaeology such as collection of environmental sample and discovery and analysis of remains through aerial photograph, archaeological research, analysis of historical building, surface exploration, excavation technique, analysis of soil and flowerpot, etc. For this, many people majored in landscape architecture need to try and acquire archaeological knowledge. Also, we need to call attention to internal garden archaeology through international academic symposium by inviting global experts in garden archaeology field. I've suggested the study of location of Wolseong and Silla fortress in Gyeongju area, plan research on using and treating trees about the space in and out of fortress and landscape architectural research direction of Wolseong fortress.