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Earnings Quality of Firms Selected as the Global Champ Project (글로벌 전문사업 선정기업의 이익의 질)

  • Gong, Kyung-Tae
    • Management & Information Systems Review
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    • v.37 no.4
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    • pp.1-20
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    • 2018
  • This study aimed to examine earnings quality of firms selected as Global Champs project which has been promoted by the government since 2013 to support small and medium sized enterprises, for the screening year(t-1) and selected year(t). Earing quality is measured as the value of discretionary accruals estimated by Dechow et al.(1995) adjusted Jones model and Kothari et al.(2005) model, respectively. I analyze the differences of earning quality between the Global Champ firms and the paired firms selected through criteria of the similar total assets and the same industry in the screening year and the selected year. This study is motivated by the needs of measurement of the performance of the Project from the accounting transparent point of view. As the results of this study, major findings are summarized as follows. Firstly the earnings quality of the selected firms was lower than that of the paired firms. This can be explained as a result of motivation of earnings management by companies eager to meet the requirements to be selected for the Project. Secondly, in the selected year, the earnings quality was proved to improve, comparing to the screening year. This can be explained by the efforts of companies to reinforce management innovation and transparent management, which in turn led to positive effects on the earnings quality. These findings were found to be consistent in the additional analyses, where the earning quality of the reconstructed sample with only selected companies was compared for the screening year and the selected year, based on the year before the screening year(t-2).

The Effect of the Surfactant on the Migration and Distribution of Immiscible Fluids in Pore Network (계면활성제가 공극 구조 내 비혼성 유체의 거동과 분포에 미치는 영향)

  • Park, Gyuryeong;Kim, Seon-Ok;Wang, Sookyun
    • Economic and Environmental Geology
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    • v.54 no.1
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    • pp.105-115
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    • 2021
  • The geological CO2 sequestration in underground geological formation such as deep saline aquifers and depleted hydrocarbon reservoirs is one of the most promising options for reducing the atmospheric CO2 emissions. The process in geological CO2 sequestration involves injection of supercritical CO2 (scCO2) into porous media saturated with pore water and initiates CO2 flooding with immiscible displacement. The CO2 migration and distribution, and, consequently, the displacement efficiency is governed by the interaction of fluids. Especially, the viscous force and capillary force are controlled by geological formation conditions and injection conditions. This study aimed to estimate the effects of surfactant on interfacial tension between the immiscible fluids, scCO2 and porewater, under high pressure and high temperature conditions by using a pair of proxy fluids under standard conditions through pendant drop method. It also aimed to observe migration and distribution patterns of the immiscible fluids and estimate the effects of surfactant concentrations on the displacement efficiency of scCO2. Micromodel experiments were conducted by applying n-hexane and deionized water as proxy fluids for scCO2 and porewater. In order to quantitatively analyze the immiscible displacement phenomena by n-hexane injection in pore network, the images of migration and distribution pattern of the two fluids are acquired through a imaging system. The experimental results revealed that the addition of surfactants sharply reduces the interfacial tension between hexane and deionized water at low concentrations and approaches a constant value as the concentration increases. Also it was found that, by directly affecting the flow path of the flooding fluid at the pore scale in the porous medium, the surfactant showed the identical effect on the displacement efficiency of n-hexane at equilibrium state. The experimental observation results could provide important fundamental information on immiscible displacement of fluids in porous media and suggest the potential to improve the displacement efficiency of scCO2 by using surfactants.

A comparative analysis of Leadership Competency Education System in Korea, US and UK (한국·미국·영국의 유아교육기관 원장 리더십역량 교육체계 비교분석)

  • Park, Soo-Jin;Kim, Mi-Kyung
    • Korean Journal of Comparative Education
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    • v.27 no.4
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    • pp.255-283
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    • 2017
  • The purpose of this study is to analyze the comtent of the education system of US and the UK in order to build an integrated system that can develop the leadership competency of preschool principle. Based on this, the implications are as follows. First, competencies can developed through learning rather than fixed. Therefore, re-conceptualization of leadership competence appropriate to the characteristics and organization of the individual as the presiding authority of the preschool can be considered as ability to show visible knowledge and skills, invisible self concept. Therefore, it is necessary to establish a capacity development plan based on this. Second, the introduction and implementation of continuous and systematic training programs such as the training system that strengthens the capacity of the directors and principals of the United States and the United Kingdom is necessary. To do this, we must introduce a system that renews certification every five years, like the United States, rather than a system that acquires and maintains certification with a single training. Third, various training methods should be carried out. In the case of the US and the UK, we think it is desirable to train in various ways in the training period, the university, the teacher center, and the private organization or association. Therefore, it is necessary to build a cooperation system with various institutions such as training institutes, universities, teacher centers, educational information research institutes, and private organizations in each province, and strengthen them in various ways. Fourth, the contents and methods of qualification training and future job training of the director of the preschool should be deviated from the uniform level. Therefore, the systematic research that reflects the knowledge and contents of the administration required in the field should be given priority by the university or research organization that is in charge of the training.

The Effect of Internalized Shame and Self-Control on Interpersonal Relationships in Stroke Patients (내면화된 수치심과 자기통제력이 뇌졸중 환자의 대인관계에 미치는 영향)

  • Hwang, Jung-Ha;Lim, Jae-Ho
    • The Journal of Korean society of community based occupational therapy
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    • v.10 no.3
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    • pp.63-74
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    • 2020
  • Objective : The purpose of this study is to investigate the influence of internal shame and self-control on interpersonal relationships in stroke patients, and to provide evidence and information necessary for clinical trials by analyzing the relationship. Methods : For this study, 150 stroke patients receiving occupational therapy services at institutions where occupational therapists work in Jeollanam-do and Chungnam regions were targeted through email and mail from March 1, 2019 to April 30, 2019. The questionnaire was conducted using general characteristics, Relationship Change Scales(RCS), Self-Control Scales(SCS), and Internalized Shame Scale(ISS) questionnaire. Descriptive statistical analysis was performed for the general characteristics of the study subjects, and t-test and one-way batch variance analysis (ANOVA) were used to compare interpersonal relationships according to general characteristics. The relationship between internalized shame, self-control, and interpersonal competence was analyzed by Pearson's correlation coefficient, and multiple regression analysis was performed to determine the factors affecting interpersonal relationships of stroke patients. Results : As a result of comparing interpersonal competence according to general characteristics, significant differences were found in terms of age and education level. Interpersonal relationships and internalized shame, internalized shame and self-control showed a negative correlation, and self-control and interpersonal relationships had a positive correlation, but self-control was the sub-factors of interpersonal relationships such as openness, sensitivity, intimacy, It was not statistically significant with the communication item. In addition, the items of inadequacy (β =-0.32) and adventure seeking (β =-0.23), which are sub-areas of internalized shame, affect the negative direction, and physical activity (β =0.22), which is the sub-area of self-control and the self-centered (β =0.24) item was found to have an effect on the positive direction. Conclusion : Therefore, additional research is needed that can operate a rehabilitation treatment program that applies various psychological factors for the formation of interpersonal relationships among stroke patients.

Analysis the Appropriate Schedule for the Installment Payment Amount and Establishment of the Post sale System and Policy in the Apartment Construction (공동주택 건설사업에서 후분양의 제도 및 정책 수립을 위한 분담금 납부 적정시기 분석)

  • Yoon, Inhwan;Bae, Byungyun
    • Korean Journal of Construction Engineering and Management
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    • v.22 no.4
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    • pp.59-65
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    • 2021
  • Since the 2016 "Housing Act Partial Amendment" and the "2018 Housing Comprehensive Amendment Plan", interest in the pre sale system and post sale system of apartment houses has been on the rise. In order to compare the advantages and disadvantages of the pre sale system and the post sale system of apartment houses, and to establish the basis for the institutional policy of the post sale system, a questionnaire survey method was used for tenants of the apartment house from the public side, and issues of time and cost. The time series analysis method is intended to suggest an appropriate time for payment of contributions. Accordingly, through a review of existing theories and literature, the post sale system of public and private institutions was organized, and through a questionnaire survey, the path to securing pre sale money, product information of the model house, and the degree of awareness of the effect of the post sale system were investigated. For the post sale fund support and payment method, it is necessary to increase the commercial line for existing financiers from the user's point of view, and it is necessary to operate in consideration of the economic power of the pre sale market by region. Both 60% post sale and 80% post sale have a price range of up to KRW 10 million, and the total interest rate is 5.0%, and the annual interest rate is about 2.8% for 60% post sale, and about 2.1% for 80% post sale, which is lower than the current 3.1%. I need an interest rate. The research is a perception survey targeting a total of 5,213 households in a sample of after sale apartments in public institutions. As the actual values are analyzed using a time series on the effects of market supply and demand and market prices, there is a limit to applying them to prospective residents of private apartments. In addition, to respond to first time tenants, a questionnaire survey was conducted on five complexes that have moved in within the last five years.

A Study on the Structural Relationship between IoT Usage and Life Satisfaction Among University Students (대학생의 사물인터넷 이용과 생활만족의 구조적 관계 연구)

  • Lee, Sangho;Cho, Kwangmoon
    • Journal of Internet of Things and Convergence
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    • v.7 no.2
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    • pp.55-63
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    • 2021
  • The purpose of this study was to investigate the structural relationship between the use motives of the Internet of Things (IoT), which was presented as a technology strategy priority for university students, on usage attitudes, usability performance and life satisfaction. From April 1 to April 30, 2021, a non-face-to-face survey was conducted targeting university students living in Gwangju Metropolitan City and Jeollanam-do, and the study was conducted in a total of 213 copies. The collected questionnaires were analyzed using IBM's SPSS 21.0 and AMOS 21.0 programs. The research results are as follows. First, the motivation for using IoT was found to have an effect on usage attitude, and it was found to have an effect on life satisfaction and also on usage performance. Second, it was found that the attitude of using the Internet of Things had an effect on the usability performance. However, it was found that there was no effect on life satisfaction. Third, it was found that the use of IoT has an effect on the life satisfaction of college students. Fourth, it was found that the indirect effect on the attitude of use had an indirect effect on the relationship between the motivation for use and the performance of use. However, it was found that there was no indirect effect on the relationship between use motivation and life satisfaction. Fifth, the indirect effect on the usability performance was found to have an indirect effect on the relationship between use motivation and life satisfaction, Also, it was found that there was an indirect effect on the relationship between usage attitude and life satisfaction. Sixth, in the relationship between use motivation and life satisfaction, there was no double indirect effect via use attitude and utilization performance. Based on these results, the motivation for using the Internet of Things for college students and a solution to the information gap were proposed.

A Study on the Distribution of Startups and Influencing Factors by Generation in Seoul: Focusing on the Comparison of Young and Middle-aged (서울시 세대별 창업 분포와 영향 요인에 대한 연구: 청년층과 중년층의 비교를 중심으로)

  • Hong, Sungpyo;Lim, Hanryeo
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.16 no.3
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    • pp.13-29
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    • 2021
  • The purpose of this study was to analyze the spatial distribution and location factors of startups by generation (young and middle-aged) in Seoul. To this end, a research model was established that included factors of industry, population, and startup institutions by generation in 424 administrative districts using the Seoul Business Enterprise Survey(2018), which includes data on the age group of entrepreneurs. As an analysis method, descriptive statistics were conducted to confirm the frequency, average and standard deviation of startups by generation and major variables in the administrative districts of Seoul, and spatial distribution and characteristics of startups by generation were analyzed through global and local spatial autocorrelation analysis. In particular, the spatial distribution of startups in Seoul was confirmed in-depth by categorizing and analyzing startups by major industries. Afterwards, an appropriate spatial regression analysis model was selected through the Lagrange test, and based on this, the location factors affecting startups by generation were analyzed. The main results derived from the research results are as follows. First, there was a significant difference in the spatial distribution of young and middle-aged startups. The young people started to startups in the belt-shaped area that connects Seocho·Gangnam-Yongsan-Mapo-Gangseo, while middle-aged people were relatively active in the southeastern region represented by Seocho, Gangnam, Songpa, and Gangdong. Second, startups by generation in Seoul showed various spatial distributions according to the type of business. In the knowledge high-tech industries(ICT, professional services) in common, Seocho, Gangnam, Mapo, Guro, and Geumcheon were the centers, and the manufacturing industry was focused on existing clusters. On the other hand, in the case of the life service industry, young people were active in startups near universities and cultural centers, while middle-aged people were concentrated on new towns. Third, there was a difference in factors that influenced the startup location of each generation in Seoul. For young people, high-tech industries, universities, cultural capital, and densely populated areas were significant factors for startup, and for middle-aged people, professional service areas, low average age, and the level of concentration of start-up support institutions had a significant influence on startup. Also, these location factors had different influences for each industry. The implications suggested through the study are as follows. First, it is necessary to support systematic startups considering the characteristics of each region, industry, and generation in Seoul. As there are significant differences in startup regions and industries by generation, it is necessary to strengthen a customized startup support system that takes into account these regional and industrial characteristics. Second, in terms of research methods, a follow-up study is needed that comprehensively considers culture and finance at the large districts(Gu) level through data accumulation.

Factors that Influence Physician Salary Payment through Analyzing on Internet Invitation Webpage in Korea (초빙광고 자료를 활용한 봉직 의사의 급여수준과 관련요인)

  • Kang, Hyun Goo;Lee, Ji Hyung;Jung, Da-Doo;Lee, Moo-Sik
    • Journal of agricultural medicine and community health
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    • v.46 no.1
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    • pp.12-22
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    • 2021
  • Backgrounds: Proper distribution and supply of physicians are factors that affect national health care systems. This study investigated the payment distribution levels and the determinants that influence the salary levels of hospital hired physicians. Methods: We analyzed 4,014 job advertisements posted on an internet invitation information site about physician recruitment from May 2016 to May 2019. We used univariate analysis to determine the relationship between average monthly salary and the other related variables. Multiple regression analysis was used to determine the predictors of physician salary level. Results: The average monthly salary for the service physician was 15.4 million won, highest for orthopedic surgeons with 22.24 million won, and lowest for diagnostic laboratory physician with 11.4 million won. The factors significantly associated with average monthly salary were; non-major specialty, housing provision, no severance pay, and incentives(p<0.05). Non-major specialty, incentives, and the regions were predictors of the average standardized monthly salary(p<0.05). Conclusion: Factors associated with average monthly salary as revealed by this study were; medical specialty, hospital regional location, housing provision, payment of retirement allowance, and payment of other incentives respectively. However, this study was a cross-sectional study, and further studies will be required.

A Review on the Legal System for Natural Environment Conservation and Protected Areas Status in DPRK (북한의 자연환경 보전 법제 및 보호지역 현황 고찰)

  • Heo, Hag Young;Yu, Byeong-hyeok
    • Korean Journal of Environment and Ecology
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    • v.35 no.1
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    • pp.81-91
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    • 2021
  • The Democratic People's Republic of Korea did not have direct legislation on natural environmental conservation until the early 1970s when the regime was still in the early stage. The Law on Land was enacted in 1977 to provide the legal basis for protecting the natural environment, including land protection, protection zones, and forest formation and protection. The enactment of the Law on Environmental Protection in 1986 made progress on environmental conservation in the DPRK. The constitutional amendment in 1992 stipulated "the preservation and creation of the natural environment as the responsibility of the state." Based on the Framework Law on Environmental Protection, subordinate statutes in various fields were enacted after the1990s. While the committee designated and managed the protected zones in the early days, the Framework Law on Environmental Protection established the ground for the designation of legally protected areas, and the Law on Protection of Scenic Spots and Natural Monuments enacted in 1995, and the Law on Environmental Protection enacted in 2009 provided the details. Furthermore, the types of nature reserves include biosphere reserves, primeval forest reserves, animal reserves, plant reserves, and scenic reserves. The 2nd National Biodiversity Strategy and Action Plan established in 2007 based on the Convention on Biological Diversity(CBD) stated 326 protected zones in the DPRK. However, the 2018 United Nations list of Protected Areas shows only 31 registered zones, indicating the need to establish basic information on protected areas in DPRK. This study can provide basic information for a better understanding of the nature conservation system in the DPRK. Considering that environmental protection activities such as protection of endangered species and recovery of environmental pollution are subject to exceptions under the current sanctions against North Korea (UN Security Council, the United States), it will be possible to contribute to identifying possible inter-Korean cooperation projects in the field of the natural environment.

Current Trends for National Bibliography through Analyzing the Status of Representative National Bibliographies (주요국 국가서지 현황조사를 통한 국가서지의 최신 경향 분석)

  • Lee, Mihwa;Lee, Ji-Won
    • Journal of the Korean BIBLIA Society for library and Information Science
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    • v.32 no.1
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    • pp.35-57
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    • 2021
  • This paper is to grasp the current trends of national bibliographies through analyzing representative national bibliographies using literature review, analysis of national bibliographies' web pages and survey. First, in order to conform to the definition of a national bibliography as a record of a national publication, it attempts to include a variety of materials from print to electronic resources, but in reality it cannot contain all the materials, so there are exceptions. It is impossible to create a general selection guide for national bibliography coverage, and a plan that reflects the national characteristics and prepares a valid and comprehensive coverage based on analysis is needed. Second, cooperation with publishers and libraries is being made to efficiently generate national bibliography. For the efficiency of national bibliography generation, changes should be sought such as the standardization and consistency, the collection level metadata description for digital resources, and the creation of national bibliography using linked data. Third, national bibliography is published through the national bibliographic online search system, linked data search, MARC download using PDF, OAI-PMH, SRU, Z39.50, and mass download in RDF/XML format, and is integrated with the online public access catalog or also built separately. Above all, national bibliographies and online public access catalogs need to be built in a way of data reuse through an integrated library system. Fourth, as a differentiated function for national bibliography, various services such as user tagging and national bibliographic statistics are provided along with various browsing functions. In addition, services of analysis of national bibliographic big data, links to electronic publications, and mass download of linked data should be provided, and it is necessary to identify users' needs and provide open services that reflect them in order to develop differentiated services. Through the current trends and considerations of the national bibliographies analyzed in this study, it will be possible to explore changes in national and international national bibliography.