• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.6
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• pp.483-488
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• 2019

This study first examines whether the high matching principle reduces the cost of equity, and then examines the effect on discretionary accruals and capital cost. According to previous studies, the higher the response to revenue cost, the higher the earnings quality. The higher the quality of earnings, the lower the information risk, and the lower the information risk, the lower the capital cost of enterprise. Discretionary accruals can play two roles in opposing each other. One is that managers use the discretionary accruals to provide private information about the future of the corporation to the market, thus enhancing the usefulness of the earnings. The other is that managers can use the discretionary accruals opportunistically to distort earnings and provide misinformed information to investors, thus reducing the usefulness of earnings. The results of this study represents that the higher the responding to the revenue cost, the less the cost of equity. In the case of firms with high revenue response, we examine whether discretionary accruals reduce the cost of equity capital. As a result of the study, the higher the responding to the revenue cost, the lower the cost of equity capital. Companies with higher matching principle have been shown to reduce their capital costs by using discretionary accruals.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.7
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• pp.255-264
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• 2019

This study aimed to examine the moderating effects of emotional support and facilitative relationship in the relation of emotional abuse and difficulties in emotion regulation. This research suggests therapeutic methods for reducing the negative effects of emotional abuse. Data about emotional abuse, difficulties in emotion regulation, emotional support, and relationship inventory were collected by online survey from 336 adults in South Korea. To test moderation effects, multiple regression analyses entering emotional abuse, emotional support(facilitative relationship) and their interaction terms were hierarchically conducted. Emotional abuse increased difficulties in emotion regulation. Moderating effects of emotional support and facilitative relationship were found in the relation between father's emotional abuse and difficulties in emotion regulation. But Moderating effects of emotional support and facilitative relationship were not found in the relation between mother's emotional abuse and difficulties in emotion regulation. The different effects of father's emotional abuse and mother's, the effects of adult's positive relationship, and clinical implications of these findings were discussed.

• The Journal of the Korea Contents Association
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• v.19 no.5
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• pp.280-286
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• 2019

This study first examines whether the matching principle reduces information asymmetry and verifies the effect on earnings sustainability and information asymmetry. In the presence of information asymmetry between managers and information users, managers can reduce information asymmetry by increasing the quality of earnings. Information asymmetry is measured by the financial analysts' earnings forecast variance. When we look at the results of previous studies, verify whether information asymmetry decreases as the response to the revenue cost increases and whether negative relationship between profit persistence and information asymmetry appears when the response to the revenue cost is high. As a result, firms with high revenue cost response showed a decrease in information asymmetry. The persistence of the earningss from the high earnings-cost response shows that the analysts' earnings forecast dispersion decreases. This means that the better the response to the revenue cost, the better the quality of the earnings and the less the information risk about the uncertainty of the enterprise. This study is different from the previous studies in that it analyzed whether the persistence of the earnings that responded to the high revenue cost reduces the information asymmetry. The results of this study suggest that managers can reduce the information asymmetry by carrying out appropriate revenue - cost responses, which provides important implications for stakeholders who use accounting earnings information.

• The Journal of the Korea Contents Association
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• v.19 no.5
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• pp.644-657
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• 2019

This study examines the types of strategic alliances formed between terrestrial broadcasters and content start-ups, their resource inter-dependence and the dynamic evolution of their relationship through a case study of KBS Labs, a strategic alliance between KBS and content start-ups. Mergers, acquisitions and strategic alliances sought by large media companies or strategic alliances made only between disparate providers in broadcasting and telecommunications industries are now actively pursued by traditional media and start-ups. The alliances between traditional media and start-ups are beneficial to both parties: traditional media can quickly implement start-ups' innovative ideas and business models and start-ups can tap into not only vast amounts of content being created by or in the archives of traditional media but also their capital, office space and reputation. Therefore, the case study of KBS Labs will help draw out important implications for motivating strategic alliances between traditional media and start-ups. To this end, the resource-based view and the evolutionary theory of the firm are adopted to explore the characteristics and development process of the KBS Labs business.

• Plant Journal
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• v.14 no.4
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• pp.39-47
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• 2018

In this research, when the output of the standard coal-fired thermal power plant operating continuously at the rated output of 500 MW is changed to operate at 300 to 500 MW, the amount of sulfur oxide produced and the amount of sulfur oxide in the absorption tower of desulfurization equipment and proposed an extra liquid to gas ratio improvement inversely proportional to the output. In order to calibrate the combustion efficiency at low power, the ratio of sulfur oxides relative to the amount of combustion gas is increased as the excess air ratio is increased. When the concentration of sulfur oxide at the inlet of the desulfurization absorber was changed from 300 to 500 ppm along with the output fluctuation. The liquid to gas ratio of limestone slurry and combustion gas was changed from 10.99 to 16.27. Therefore, if the concentration of sulfur oxides with output of 300 MW is x, The following correlation equation is recommended for the minimum required flow rate of slurry for the reduction of surplus energy due to the increase of the liquid weight at low load. $y1[m^3/sec]=0.11x+3.74$

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.36 no.4
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• pp.105-112
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• 2018

This study aims to apply 3D scanning technology to the field of landscape planning design. Through this, 3D scans were conducted on Soswaewon Garden and Seongrakwon Gardens to find directions for traditional landscape planning and designs. The results as follows. First, the actual measurement of the traditional garden through a 3D scan confirmed that a precise three-dimensional modeling of ${\pm}3-5mm$ error was constructed through the merging of coordinate values based on point data acquired at each observation point and postprocessing. Second, as a result of the 3D survey, the Soswaewon Garden obtained survey data on Jewoldang House, Gwangpunggak Pavilion, the surrounding wall, stone axis, and Aeyangdan wall, while the Seongnakwon Garden obtained survey data on the topography, rocks and waterways around the Yeongbyeokji pond area. The above data have the advantage of being able to monitor the changing appearance of the garden. Third, spatial information developed through 3D scans could be developed with a three-dimensional drawing preparation and inspection tool that included precise real-world data, and this process ensured the economic feasibility of time and manpower in the actual survey and investigation of landscaping space. In addition, modelling with a three-dimensional 1:1 scale is expected to be highly efficient in that reliable spatial data can be maintained and reprocessed to a specific size depending on the size of the design. In addition, from a long-term perspective, the deployment of 3D scan data is easy to predict and simulate changes in traditional landscaping space over time.

• Cross-Cultural Studies
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• v.50
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• pp.53-75
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• 2018

It is commonly emphasized that the metaphor of the monster is a rhetoric universally used to identify the "main enemy" of a society, for its effective function is seen as useful for the uniting of citizens to bend together to survive or succeed before the external threat. The problem of this metaphor is that it homogenizes and dehumanizes the heterogeneous individual members of the subsequently identified enemy group. This study emphasizes the importance of some traits of the posthuman subject, such as the flexibility and the multiplicity of consciousness, to overcome the otherizing binary perspective which is commonly held regarding the concepts of good and evil. To observe specific dimensions of the posthuman consciousness, we analyze three films based on Spanish history and reality: The Spirit of the Beehive, The Day of the Beast and Pan's Labyrinth. All of these films progress around the figure of the enemy-monster(s), showing how to transgress the dichotomous structure of consciousness that defines the self/good dividing it from the other/evil. The heroes in the films seek to overcome the fear about the monster, and approach him to discover new ethical horizons, that can emerge only when an individual's consciousness chooses to stay on the border between the established beliefs and the unfamiliar voice of the dangerous stranger(s).

• Korean Journal of Construction Engineering and Management
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• v.22 no.5
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• pp.29-38
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• 2021

Governments and companies are trying to reduce occupational accidents in the construction industry; however, the number of disasters are not decreasing significantly. This study aims to identify the correlation between factors affecting construction disasters quantitatively. To this end, 1,197 cases of serious disasters provided by Korea Occupational Safety and Health Administration (KOSHA) were analyzed using affinity analysis, one of the data mining techniques. The data from KOSHA were preprocessed and analyzed with variables of accident type, project type, activity type, original cause materials, sensory temperature, time of the accident, and fall height, and the association rules were derived for fall accidents and the others. For fall accidents, 64 association rules with lift ratios of 1.38 or greater were derived, and for the other accidents, 59 association rules with lift ratios of 1.54 or greater were derived. After analyzing the derived association rules focusing on the relationship among accident factors, this study presented the significance of applying the affinity analysis to address the study's limitations. The significance of this study can be found in that the correlation among factors affecting construction accidents is presented quantitatively.

• Asia-Pacific Journal of Business
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• v.11 no.3
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• pp.153-167
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• 2020

Purpose - The purpose of this study is to examine whether social value-related expenditures can be recognized as intangible assets in financial statements. Design/methodology/approach - This study examined social values defined in the economic and management fields and analyzed whether the social values have the characteristics of intangible assets. For this, the general definition of social value was derived from the concept of social value covered in previous studies. Next, we reviewed the definitions and recognition requirements for intangible assets under the current accounting standards. Based on this, we tried to suggest new criteria and disclosure methods for reporting social value-related expenditures that are not currently reported in financial statements as intangible assets in the financial statements and notes. Findings - First, as a criterion for recognizing social value-related expenditure as an intangible asset, we propose a relationship between social value-related expenditure and enterprise value. Where social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets. If social value-related expenditures have a statistically significant negative influence on business value, or the impact of social value-related expenditures on the enterprise value is not statistically significant, it is not recognized as asset. Second, new disclosure plans are proposed according to the combination of intangible assets by category and the relevance of enterprise value. After dividing social value-related expenditures into separate intangible asset categories, if social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets in the financial statements. If expenditures have a statistically significant negative impact on business value, they should be recorded as essential notes. Finally, if the impact of social value-related expenditure on corporate value is not statistically significant, it should be listed as a supplement. Research implications or Originality - This study contributes to the concurrent research in that it is a priori study on whether social value-related expenditure can be recognized as an asset. This study suggests that the economic effect of social expenditure can be recognized in corporate financial statements, thereby providing companies with justification and effectiveness of social value-related expenditure.

• The Journal of the Korea Contents Association
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• v.21 no.4
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• pp.833-841
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• 2021

This study was an entertainer who was in charge of female music in the Joseon Dynasty, but the existence of gisaengs, who were recognized as'sexual partners' of the four grandfathers, and the Joseon Dynasty, when their existence was possible. I tried to reveal the social characteristics of Therefore, the research is meaningful in that it attempted to reveal the relationship between the grandfather and the gisaeng from various perspectives, and that it is possible to confirm the various social roles of the gisaeng. In the Confucian society, female musicians were not allowed to participate in Naeyeon and Chinjamrye, where women were the main pillars, so not only could the girl's music survive until the end of the Joseon Dynasty, but it was enough to reveal the existence of a professional artist. The existence of gisaengs is not irrelevant to the social background of the Joseon Dynasty, and therefore, it is impossible to define the Joseon Dynasty with the holy morality of modern society. It is believed that 『catching green onions is expected to enhance the aspect of a gisaeng as a celebrity, based on the interpretation that it is viewed from the perspective of an entertainer possessing an extraordinary and noble spirit rather than portraying the gisaeng in an erotic standard.