• Journal of the Korean Crystal Growth and Crystal Technology
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• v.17 no.4
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• pp.145-150
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• 2007

The $SiO_2$ and $TiO_2$ thin films for the multilayer interference filter application were manufactured by electron beam process. In case of electron beam process with ion source, the anode current was controlled by gas volume ratio of $O_2$ and Ar. Substrate temperature of electron beam deposition without ion source was increased from 100 to $250^{\circ}C$ with $50^{\circ}C$ increment. The surface roughness values of $SiO_2$ thin films was most low value at $200^{\circ}C$ substrate temperature and 0.2 A anode current respectively. And the surface roughness values of $TiO_2$ thin films was most low value at room temperature and 0.2 A anode current repectively. The refractive index of $SiO_2$ and $TiO_2$ thin films to be deposited with ion source was usually lower than that of thin films without ion source.

• Journal of Distribution Science
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• v.13 no.9
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• pp.95-101
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• 2015

Purpose - This study provides evidence of the impact of the mandatory adoption of Korean equivalents to International Financial Reporting Standards (K-IFRS) on accounting quality. K-IFRS uses fair value as a basis of measurement and is characterized by principle-based standards. These characteristics can lead to a decrease in conservatism. Therefore, this study aims to examine whether or not there is a change in the level of conservatism before and after the enforcement of K-IFRS (2007~2014). By comparing 2007 through 2008 and 2013 through 2014 (excluding 2009 to 2012), we test "the temporary adjustment phenomenon" and document an overall decline in the degree of conservatism after the adoption of K-IFRS. Research design, data, and methodology - Our sample is comprised of data of all listed Korea Composite Stock Price Index (KOSPI) manufacturing distribution companies in Korea from 2007 to 2014, which yields the pooled sample of 4,412 (panel A) and 1,915 (panel B) firm-year observations for hypotheses 1 and 2. In line with recent literature, we adopt the Givoly and Hayn (2000) model, which recomputes the non-operating accruals, excluding two components that are most likely to capture the effect of restructuring activities: special items and gains or losses from discontinued operations. In addition, we also use these variables: SIZE, LEV, INV_CYCLE, ROA, OWN, and FOR. Results - Our sample period spans 2007 to 2014. This offers evidence on the effect of the mandatory adoption of IFRS on conservatism. Our findings can be summarized as follows. First, in panel A, for mandatory K-IFRS adoption (2011), we do not find any significant evidence of conservatism. We can guess that the "temporary adjustment phenomenon" is the reason that we do not find significant evidence of conservatism. Second, we investigate panel B from 2009 to 2012. We document an overall decline in the degree of conservatism after the adoption of K-IFRS. We can assume that these results are due to "the temporary adjustment phenomenon." Conclusions - This study finds that conservatism significantly decreased after IFRS adoption. In particular, this study makes the initial effort to elucidate "the temporary adjustment phenomenon" to analyze the effect of K-IFRS on conservative accounting. We argue that K-IFRS are conceptually conservative but that inappropriate application of the conservatism principles is likely to prevent financial reporting from reaching the level of conservatism targeted by the IASB. Overall, this paper contributes to the literature on IFRS and can be useful to capital market supervisors who are monitoring the trends of the firms implementing K-IFRS. Additionally, our results inform stakeholders of the potentially negative effect of the greater flexibility permitted by IFRS and/or lack of appropriate enforcement on key dimensions of accounting quality. This has important implications for Korean regulators and standard setters as they review the cost and benefits of IFRS. Our study also sheds light on the importance of the institutional environment in achieving the targeted objectives for improving financial reporting quality.

• The Journal of the Korea Contents Association
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• v.20 no.4
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• pp.348-357
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• 2020

Discussions on entrepreneurship are increasing, but the methodology that can be applied to actual small to mid-sized businesses and venture firms is insufficient, and research on measuring achievement and application is lacking. In this regard, this paper analyzed actual proof on the relationship among entrepreneurial orientation, R&D capabilities, market share, and the creation of BSC future values that can be empirically applied to small to mid-sized businesses and venture firms. A factor analysis and hypothesis verification have been conducted with the SEM model utilizing SmartPLS 3.0 on the recent 7th year (2017) data from the Human Capital Corporate Panel (HCCP) of the Korea Research Institute for Vocational Education and Training. The actual proof analysis revealed that entrepreneurial orientation creates a positive influence on R&D capabilities and the creation of BSC, and also on market share, with R&D capabilities as a parameter. On the other hand, the relationship between entrepreneurial orientation and market share proved to be not statistically meaningful. Future value creation of BSC also could not mediate the relation between entrepreneurial orientation and market share. Therefore, this research has proven that a company must cultivate its personnel's R&D capabilities with their entrepreneurial orientation. Furthermore, it is a significant fact that BSC, the conventional measuring tool for performance management, could not mediate the relationship between entrepreneurial orientation and market share. Future companies aiming at innovation should consider developing a new index that could measure the corporate-level entrepreneurship and conduct performance management.

• Journal of Advanced Marine Engineering and Technology
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• v.39 no.6
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• pp.633-641
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• 2015

Several complex processes that are employed in industries, such as shipping, power plants, and the petrochemical industry, involve time-varying behavior as well as strong nonlinear behavior during operation. The fixed-parameter proportional-integral-derivative (PID) controllers have difficulty in dealing with control problems that occur in such processes. In this paper, we propose a method of designing a nonlinear PID controller for industrial processes that exhibit a large number of nonlinearities and time-varying behavior. The gains of the nonlinear PID controller are characterized by a simple nonlinear function of the error and/or error rate depending on the process set-point and output. We tune the user-defined parameters using a genetic algorithm by minimizing the integral of time absolute error (ITAE) index. We verify the effectiveness of the proposed method by performing a comparison of the proposed method and two other nonlinear and adaptive methods that are employed for reference tracking, disturbance-rejection performances, and robustness to parameter changes on a continuously stirred tank reactor.

• Korean Journal of Soil Science and Fertilizer
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• v.17 no.1
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• pp.24-29
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• 1984

Seedling yield of panax ginseng depended on soil water in a modified Yang-jig seedbed with rice hull mulch and peat application which increased soil water content. Water dependency tended to increase with the increase of potassium in soil. Effect of potassium on water dependency seemed to be constant in certain range of soil water which might be the optimum water for seedling growth. Partial correlation coefficient between seedling yield and water was significant in relation to organic matter (OM), Mg and Ca. The best multiple regression of seedling yield was with $H_2O$, K and Ca. Available phosphorus (P) in soil increased with low level of peat but decreased with high level or with mulching. There was interaction between mulching and peat for P. There was significant linear relation between two of pH, $H_2O$, Ca, Mg, K, OM except between K and $H_2O$ or pH. Ammonium nitrogen negatively correlated with Mg Quadratic relation held between $NO_3-N$ and K or $NH_4-N$ and between P and K+Ca+Mg. Quadratic relation was more significant than linearity between soil factors. Mulching increased stem length. Leaf area index ranged from 1.06 to 1.67. Leaf area per plant ranged $16.0-18.8cm^2$.

• Korean Journal of Soil Science and Fertilizer
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• v.17 no.1
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• pp.60-66
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• 1984

Immobilization and mineralization of the tracer nitrogen $^{15}(NH_4)_2SO_4$ applied in submerged soil condition with compost and rice straw to coarse loamy and clay soils were studied at different amounts of applied nitrogen. About 90-, 60-, and 50% of added nitrogen were immobilized at the 10 days of incubation when 0.8-, 1.6-, and 2.4mg of fertilizer nitrogen were added with compost and rice straw in both of coarse loamy and clay soils, respectively. Especially, more pronounced immobilization took place in coarse loamy soil than clay soil. Results obtained from nitrogen fraction showed that the mineral nitrogen was increased with addition of rice straw in clay soil than coarse loamy soil. The amount and index of aminosugar-N and humin-N were variable between soil series and organic matter. Especially, more pronounced amounts of amino acid-N and unknown-N were observed with application of rice straw in coarse loamy soil and compost in clay soil, respectively.

• Journal of Periodontal and Implant Science
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• v.48 no.4
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• pp.213-223
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• 2018

Purpose: Oral lichen planus (OLP) is a chronic oral mucosal disease that has been recognized as an immune condition. The purpose of this study was to evaluate factors affecting the clinical outcomes of topical corticosteroid application on OLP lesions using dexamethasone gargle and ointment. Methods: The charts of patients who were clinically diagnosed with OLP and treated with dexamethasone from July 2003 to August 2017 at the Section of Dentistry of Seoul National University Bundang Hospital were thoroughly evaluated to identify subjects who were suitable for this retrospective study. For each patient, age at the index date, gender, medical history, and dental records related to OLP lesions and dexamethasone treatment were reviewed. Results: In total, 113 of the 225 patients were included in the present study. Among them, 79 patients were female (69.9%) and 34 were male (30.1%), with a mean age of 57.6 years. The average duration of dexamethasone treatment was 4.7 months and the mean follow-up period was 2.24 years. Improvements were observed within 1 year after dexamethasone treatment in most cases, and 17.7% of patients had a new OLP lesion after treatment. New OLP lesions were more frequently gingival than mucosal, although mucosal OLP lesions were more common than gingival OLP lesions in all age groups. In age- and gender-adjusted multivariate logistic regression, a history of malignant disease was found to be a significant factor affecting the formation of new lesions. Gingival OLP lesions and intermittent use of dexamethasone showed near-significant associations. In Kaplan-Meier failure analysis, history of malignancy, menopausal status, age, and the site of the OLP lesion were significant factors affecting clinical outcomes. Conclusions: The treatment outcomes of OLP were significantly influenced by age, history of malignancy, menopausal status, and the site of the OLP lesion, but not by factors related to dexamethasone treatment.

• Journal of the Korean Geotechnical Society
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• v.31 no.11
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• pp.41-48
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• 2015

An investigation of a void and a loose layer of the ground is essential in order to prevent the losses of life and properties caused by subsidence and sinkage of the ground. Recently, studies on the ground penetrating radar survey have been actively conducted in order to estimate the void and the loose layer of the ground. However, an error can be committed by contrarily predicting a dense ground and a loose layer because the ground penetrating radar estimates an interface depth between geo-materials that have different electrical impedances. In this study, a loose ground depth is estimated using the characteristics of the reflected electromagnetic wave obtained from the ground penetrating radar survey. To gather the signals according to the loose ground depths, the ground penetrating radar survey is conducted on a field which underwent a huge ground settlement. In addition, the dynamic cone penetration test is performed to verify the result of the loose ground depth estimation from the ground penetrating radar survey. From the analysis of the reflection characteristics of the electromagnetic wave, a phase of an electromagnetic wave reflected from a denser soil layer is found to be identical with that of the first measured signal. On the other hand, a phase of an electromagnetic wave reflected from the loose soil layer is found to be opposed to that of the first detected signal. The comparison between the dynamic cone penetration index and electromagnetic signals by the ground penetrating radar shows that the estimated depth of the loose or dense layer is perfectly matched with a high reliability. The ground penetrating radar survey and the signal analysis performed in this study can be used not only for the survey of interface depth between the discontinuity layers but also for the estimation of the loose layer.

• Journal of Korean Neurosurgical Society
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• v.47 no.5
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• pp.345-351
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• 2010

Objective : In this study, the Mindfulness Based Stress Reduction (MBSR) program was applied to patients presenting with depression and anxiety after surgery from spontaneous subarachnoid hemorrhage (SAH) and the effects were assessed. Methods : The subjects were patients admitted for cerebral aneurysm rupture and treated by means of surgery from March to December, 2007. More than 6 months had passed after surgery, without any special lesions showing up on computed tomography (CT), and the Glasgow outcome scale (GOS) was 5 points. Among patients with anxiety and depression symptoms, 11 patients completed the program. The MBSR program was conducted once a week, 2.5 hours each, for 8 weeks. The evaluation criteria were : 1) the Beck Depression Inventory (BDI): it measures the type and level of depression, 2) the State-Trait Anxiety Inventory : the anxiety state of normal adults without mental disorder, and 3) Heart Rate Variability (HRV) : the influence of the autonomous nervous system on the sinoarterial node varies continuously in response to the change of the internal/external environment. Results : The BDI value was decreased from 18.5 ${\pm}$ 10.9 to 9.5 ${\pm}$ 7.1 (p = 0.013) : it was statistically significant, and the depression level of patients was lowered. The state anxiety was decreased from 51.3 ${\pm}$ 13.9 to 42.3 ${\pm}$ 15.2; the trait anxiety was reduced from 50.9 ${\pm}$ 12.3 to 41.3 ${\pm}$ 12.8, and a borderline significant difference was shown (p = 0.091, p = 0.056). In other words, after the treatment, although it was not statistically significant, a decreased tendency in anxiety was shown. In the HRV measurement, standard deviation normal to normal (SDNN), square root of the square root of the mean sum of squared differences between adjacent normal to normal intervals (RMSSD), and total power (TP) showed significant increase, Physical Stress Index (PSI) showed a significant reduction, and thus an improvement in the homeostatic control mechanism of the autonomic nervous system was ween. Conclusion : The MBSR program was applied to the patients showing anxiety and depression reaction after SAH treatment, and a reduction in depression symptoms and physiological reactions were observed. The application of the MBSR program may be considered as a new tool in improving the quality of life for patients after surgery.

• Journal of Korea Water Resources Association
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• v.33 no.6
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• pp.745-755
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• 2000

The dam operation system of KOWACO for flood control doesn't have capability to account for the downstream hydrologic conditions and any feasible index to decide the pre-release from the forecasted rainfall and inflow. In this study, a dam operation model for flood control was developed to account for the flood flow condition of its downstream to give users the dam release schedules. Application test of EV ROM to Keum River showed that EV ROM is superior to the Rigid ROM and Technical ROM which are currently used by KOWACO. EV ROM developed in this study provides a release schedule accounting for the cumulative lateral flow hydrograph at the downstream control points where the discharge does not depend only on the dam operation. but also on lateral inflow from the tributaries. In order to reduce the peak discharge at the control points, it suggests the preliminary release during the early rising phase of the predicted hydrograph, holding the flood flow inside the dam during a peak phase, and afterward resuming the release. Three case studies of flood control by the operation of Daechung Multipurpose Dam in Geum River Basin show that the EV ROM is superior to the Rigid ROM and Technical ROM. This must be due to its nature to account for the downstream flow condition as well as the inflow and water level of the dam. It was also conceived that further case studies of EV ROM and more accurate rainfall prediction would improve the dam operation for flood control.ontrol.