• Journal of Digital Convergence
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• v.20 no.5
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• pp.393-400
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• 2022

In a situation where the company handles accounting conservatively, the management's earnings forecasting information will be more conservative, and the conservativeness of this earnings forecasting information will have a differential effect in evaluating the performance of managers and paying compensation. This study aims to examine how the level of corporate accounting conservatism affects the forecast information of managers and how this affects the compensation of managers. This study establishes a hypothesis on the effect of the level of accounting conservatism on the earnings forecasting information and compensation of managers, and examines the relationship between managerial profit forecasting information & manager compensation according of conservatism in corporate accounting that can vary depending on the manager's disposition. As a result of the analysis, conservative managers are also conservative in earnings forecasting disclosure, and when corporate managers are highly conservative, they show their ability by making earnings forecasts disclosures more frequently and more accurately than corporate managers with low conservatism. It will help reduce the forecasting errors of stakeholders. Therefore, it is expected that this will play an important role in judging the manager's ability and determining compensation. Therefore, when a company handles accounting conservatively, management's earnings forecasts are also measured conservatively, which is expected to provide useful information on the basis and form of management's compensation to stakeholders.

• Journal of the Institute of Electronics and Information Engineers
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• v.51 no.6
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• pp.132-142
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• 2014

In this paper, we propose a traffic lights detection method using visual attention and spot-lights detection. To detect traffic lights in city streets at day and night time, the proposed method is used the structural form of a traffic lights such as colors, intensity, shape, textures. In general, traffic lights are installed at a position to increase the visibility of the drivers. The proposed method detects the candidate traffic lights regions using the top-down visual saliency model and spot-lights detect models. The visual saliency and spot-lights regions are positions of its difference from the neighboring locations in multiple features and multiple scales. For detecting traffic lights, by not using a color thresholding method, the proposed method can be applied to urban environments of variety changes in illumination and night times.

• Journal of Dental Rehabilitation and Applied Science
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• v.29 no.3
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• pp.209-223
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• 2013

This study was to evaluate the stress distributions of prefabricated, customized abutments and fixtures according to their material and shape by three-dimensional finite element analysis. And to investigate the fatigue life and fracture characteristics. Mandibular models were fabricated by reconstruction of the CT scan of patients with normal occlusion. A total of six finite element models were designed, a load of 100 N was applied on the buccal cusps vertically, and 30 degree obliquely. 10 specimens each were fabricated for the more clinically widely used 4 type abutments and were loaded according to ISO 14801. Differences in stress distribution patterns were not found according to the materials of the abutments and fixtures. But a slight difference in the stress level was detected. Customized abutment groups showed lower crown stress levels. One-piece zirconia implant showed the lowest bone stress levels. In the fatigue test, highest values were measured in group 7. Prefabricated abutments showed less variation of fatigue life (P<0.05). Use of customized abutments can improve the fracture resistance of restorations. Especially, use of customized zirconia abutments reinforced by titanium screw connecting parts is recommended.

• Proceedings of the Plant Resources Society of Korea Conference
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• 2021.04a
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• pp.28-29
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• 2021

애기똥풀(Chelidonium majus L. subsp. asiaticum H.Hara)의 지상부는 백굴채라고 불리며 항암, 항균 등의 효능을 가지고 있어 예로부터 약용으로 이용되었다. 그러나 천연 약용소재로 개발가치가 높음에도 불구하고 실생묘의 대량 확보를 위한 종자번식 관련 연구가 전무한 실정이다. 본 연구에서는 애기똥풀의 발아 및 휴면 특성을 분석함으로써 추후 종자번식을 위한 기초자료를 제공하기 위해 수행되었다. 실험재료로 사용된 애기똥풀 종자는 2019년 6월 경상북도 봉화군에서 채종하였으며 정선 후 건조상태로 실온(25℃)에 보관하였다. 종자의 1000립중은 0.57±0.01g이며, 배종비는 0.21±0.12로 조사되어 형태적으로 미성숙한 배를 가지고 있다. 종자의 활력은 테트라졸륨 검정을 통해 79%로 확인되었다. 종자의 기본 함수율은 7.64±0.25%였으며, 침지 2일 차에 최대함수율(32.6±0.34%)에 도달하였다. 초기 발아검정은 25/15℃ (light/dark, 16/8h)챔버에서 명조건과 암조건으로 구분하여 30일간 진행하였으며, 암조건은 알루미늄 호일로 광을 완전히 차단하고 최종 발아율만 조사하였다. 발아율을 조사한 결과, 명조건은 0.75±0.80%, 암조건은 5.50±1.55%로 조사되어 형태적인 휴면과 생리적인 휴면을 모두 갖는 것으로 판단하였다. 애기똥풀의 생태적인 환경을 고려하여 12주의 Summer temperature(S12, 25/15℃, 16/8h)로 층적하고 연속하여 Autumn temperature(A, 15/10℃, 16/8h)를 4주(A4)와 8주(A8)로 달리하여 종자의 휴면타파를 유도하였다. 층적 후 발아율은 모두 증가되었으며, S12-A4(54%)는 S12-A8(24.5%)에 비해서 휴면타파에 효과적이었다. 휴면타파 효과의 증진을 위해 층적처리한 종자를 500ppm의 GA₃와 GA₄₊₇에 각 24시간동안 4℃에서 침지시킨 뒤 동일한 조건에 파종하였다. GA₃가 처리된 S12-A4는 발아율이 82.0%, S12-A8는 30.8%로 유의적으로 증가하였으나 GA₄₊₇ 처리는 S12-A4(48.5%)와 S12-A8(21.3%)에서 발아율 향상 효과가 없었다. 결론적으로 애기똥풀의 휴면타파를 위해서 12주의 Summer temperature와 4주의 Autumn temperature 변온층적과 추가 GA₃ 처리가 휴면타파를 위한 효과적인 처리방법으로 판단된다.

• Korean Journal of Clinical Laboratory Science
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• v.40 no.1
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• pp.48-54
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• 2008

Nine types of staphylococcal enterotoxin (SE) genes (sea~see, seg~sej), 3 types of virulence genes (eta, etb, tst), mecA and 16S rRNA as internal positive control were detected from 187 clinical MRSA (methicillin resistance Staphylococcus aureus) strains isolated from a variety hospitalized patients in Daegu and Gyeongsangbuk-do areas using the multiplex PCR. The frequency of the S. aureus strains harboring recently reported SE genes (seg~sej) were found to be very high (65.9%) and greater than that of the strains harboring classical SE (sea~see) genes (47.8%) as previously established. Taking into account that the newly described pairs form SE genes (i.e., sec+seg+sei, seg+sei) were many, in the other hand, single form SE genes (i.e., seg, seh, sei and sej) were rarely detected. The S. aureus with pairs form enterotoxigenic genes become more potentially toxigenic strains. Furthermore, this work indicated a systematic association between the seg and sei genes and their high incidence among the S, aureus strains, which suggests that these two SE's could be an important phylogenetic link among the staphylococcal enterotoxins.

• Korean Journal of Social Welfare
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• v.37
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• pp.89-118
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• 1999

The goal of this paper is to define the distinguishing characteristics of Korea's National Pension Scheme compared to the National Pension types of other countries and sees if those characteristics are significant enough in order to warrant calling these the "Korean Model". Also, another point to consider is, if this "Korean Model" does indeed exist, whether it is a 'sustainable' model or not. The National Pension Scheme, which was implemented in 1988, is similar to the public pension system formerly used in Japan. The National Pension Scheme broke away from this 'Japanese Model' in 1995 with implementation of the Farmers and Fishermen Pension, and the unique "Korean Model National Pension" was completed in 1998 with revision of the National Pension Law. The characteristics of the Korean National Pension can be defined as being balanced equally on ability and equality, possessing strong intergenerational income redistribution, having a nationally integrated structure, an incomplete funded method financial neutralism of the government and also as being a Monroe-oriented pension system. There are several limits to the sustainable development of this Korean Model National Pension, though. Even though the precondition of "the income determination problem of self-employed persons", which has strong intra-generational income redistribution. in actuality there are still many policy issues to be confronted such as the structure which 'transfers the burden to the future generation', the 'inter-generational inequity' of the incomplete funded system, persons excluded from coverage under the national integrated structure, 'compulsory loaning of the public sector by the National Pension Fund' under the government's principle of finance neutralism, the separate existence of the 'Monroe-oriented National Pension' from other pensions, etc.,. Therefore, it need to reform of NPS once again to sustainable development of KMNP.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.32 no.4
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• pp.132-142
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• 2014

This study is the first stage to identify distinctive characteristics of American Romantic Garden compared to English Romantic Garden. The purpose of the study is to identify characteristics of transitional garden in the early period of America by analyzing of Paca garden, Mount Vernon and Monticello when English Naturalistic Garden was firstly imported. The analysis studied historical background, people who designed garden, formal garden and characteristics of natural garden through reference. Also based on data through reference and field research, spatial configuration and garden factors of each site were analyzed. In spatial configuration, straight line and curve line, formal terrace and natural slope, visible axis and invisible axis, symetric and asymmetric, and perspective and oblique perspectives were used as analyzing factors. As a result of analysis, each garden showed different type from that of formal gardens from colony period, which is natural garden of asymmetric garden(English natural garden) coexisted. Paca garden which planned formal garden and natural garden in each space showed characteristics of each space, but in formal garden residential axis and garden axis does not coincide which shows it is out of formal garden type. Such phenomena and the fact that naturalistic garden coexist in the same garden shows that the formal garden type from early days in US is starting to change in different types. Mount Vernon garden, similar to Paca garden, was designed to have two different types of gardens in harmony rather than divide the space into different space and design it. It adapted serpent walkway but shows symmetric by central axis and considered formalistic plan through same materials. However through terrace in hills and spatial plan of oblique perspective, one could observe that naturalistic type was beginning to settle in US gardens. Through Monticello analysis, space was designed with major characteristics of naturalistic garden which is serpent walkway, ornamental farm, winding flower bed grove and bush and oblique perspective, and it completely duplicates characteristics of naturalistic garden which could not be found in gardens imported from UK.

• Journal of Practical Agriculture & Fisheries Research
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• v.9 no.1
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• pp.47-58
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• 2007

New Wild Grape berry weighs approximately 3.7g, which is one fourth of the weight of the general grape wine (12.2g). The pH of New Wild Grape wine is around 3.34, which is lower by 0.3 than that (3.62) of general grape wine. It contains higher organic acids, so it has stronger sour taste. The sugar content of New Wild Grape is 17° Brix, which is higher than that (15° Brix) of general grape wine. The color of New Wild Grape is blackish, owing to the lower lightness, redness, and yellowness compared with those of general grape wine. Depending on the mixing with or without oak tree, there is little difference in the pH, organic acid, reducing sugar, and amount of alcohol after ripening for 1 year. In taste, New Wild Grape wine mixing with oak tree is evaluated better than that of the wine without oak tree. Especially, in the case of the wine mixing with oak tree's sawdust, the quality in color, taste, and smell became improved. After fermentation, the pH of New Wild Grape Wine ripened with oak tree charcoal increased from 3.82 to 3.86, as it gets more oak tree charcoal, and the organic acid decreased from 0.91㎖ to 0.86㎖. However, there is no difference in alcohol amount. Lightness in color tended to be reduced, whereas redness tended to be increased. Adding 3% of oak tree charcoal made the taste and smell improved. When fermenting New Wild Grape Wine with mixing 1% of oak tree's sawdust or 3% of oak tree charcoal, there is little difference in the pH and the organic acid, whereas there is a little difference in those of New Wild Grape Wine without addition of oak tree charcoal. As the addition of oak tree charcoal increased, the lightness and redness became higher. When fermenting New Wild Grape Wine with mixing 1% of oak tree's sawdust or 3% of oak tree charcoal in oak tree barre, the taste became improved.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.30 no.12B
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• pp.831-837
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• 2005

Personal general purpose computer(PC) has been evolved from desktop to portable mobile device such as tablet PC and PDA. Technology innovation on semiconductor have made it possible to package a reasonably Powerful Processor and memory subsystem with advanced input/output devices. At last these subsystems are miniaturized into wearable system. Wearable computer has recently gained attention as the post PC in the ubiquitous environment. Wearable computing becomes more and more feasible and receives growing attention throughout industry and the consumer marketplaces. This paper proposed and developed WPS that has multimedia features and network features as a wearable embedded platform. We explain the form, overall architecture, functions and user applications of this WPS. This paper also discusses the form of next generation computer platform with intuitive user interfaces and well designed applications in the future.

• Korean Journal of Veterinary Research
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• v.38 no.1
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• pp.65-70
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• 1998

국내분리 소 로타바이러스의 genomic RNA 형태, 분리주간의 교차면역반응 그리고 단클론 항체를 이용한 중화시험에 의해 혈청형을 조사한 바 다음과 같은 결과를 얻었다. 국내분리주들의 genomic RNA 형태는 크게 NCDV 형태(7/11 시료)와 non-NCDV 형태(4/11 시료)의 두가지로 나타났다. 교차면역시험에서 표준주인 NCDV주에 대한 양성혈청은 국내분리주들에 대해서는 비교적 낮은 중화력을 나타내었으나 국내분리주에 대한 양성혈청들은 타 국내분리주 뿐만 아니라 NCDV주에 대해 서로 높은 중화력을 나타내었는데, 분리주 중 678, P44, M4에 대한 양성혈청은 NCDV를 포함한 대부분의 분리주에 대해 100%의 중화력을 나타내었다. 또한 288주에 대한 양성혈청은 288, 678,P44, M4주에 대해서는 높은 중화력을 나타내었으나 다른 분리주들에 대해서는 비교적 낮은 중화력을 나타내었다. 국내분리주의 단크론 항체를 이용한 G혈청형 감별결과는 G6유사형이 45.8%(11/24주), G10 유사형이 54.2%(13/24주)로서 두가지 G형이 존재하였다. 한편 G6형에 반응한 것들의 P형은 표준주인 NCDV주(P1)와는 다른 것으로 확인되었으며, G10 유사형에 속하는 14주는 모두 P11 혈청형으로 판명되었다.