• Management & Information Systems Review
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• v.35 no.1
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• pp.189-206
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• 2016

It was required to attach the documents on the details of external audit including the number of the participants in external audit, audited parts and audit times under the Article 7-2 on the audit report to the accounting audit report from 2014 in accordance with the amendment to the Act on External Audit of Stock Companies. This study aim to calculate the audit fee based on the estimated cost of service calculation of the government contribution agencies by reflecting the implementation of the revised external audit. This study calculated the audit fee for the target company (a listed company assumed to have no internal control risks and relevant audit risks for unqualified opinion in the previous year, 100 billion won of total amount of asset, manufacturing company in the previous year and preliminary client request) by putting together four items of expenditure including employment costs, expenditure, general management expenses and profit in accordance with the calculation system of cost of service under the State Contract Act. Then, it used the data collected from the documents on the details of the revised external audit after requesting estimation on the target company with the estimated cost to Big-4 accounting firms to identify the participants and times of the accounting audit. The employment costs applied 150% of participation rate of the base price of employment costs for the academic research service cost in 2014, the expenditure used the average value of accounting firms of corporate business management analysis of the Bank of Korea (2013), the general management expenses applied 5% of the general management rate of service business under Article 7-1 of the Enforcement Rule of the Act on Contracts to which the State is a Party and the profit applied 10% of profit rate of service business under Article 7-2 of the Enforcement Rule of the Act on Contracts to which the State is a Party. Based on the calculation of the estimated costs by applying the above, the audit fee was estimated at 50,617,769won. Although the result is not the optimal audit fee, it may be used as a basic scale to compare the audit fees of companies without criteria. Also, such amendment to the Act on External Audit of Stock Companies may improve independence of auditors and transparency of the accounting system rather than previous announcing only the total audit times.

• Science of Emotion and Sensibility
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• v.11 no.4
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• pp.531-540
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• 2008

This study, based on the college life style and the courage to make that the purpose of the design process of finding out the correlation. Chinese students study the life style can be categorized into 4 kinds. The courage to top a crowded bottom with a broad form of courage prefer to be brought down, getting smaller and smaller. Regular and relevant inclination stores are independent of trust. 2 as a whole are crowded with smooth curves and the courage to the asymmetric shape is preferred. Active investment, emphasis on foreign languages, tends to prefer shopping on the Internet were related.3 outstanding courage, just a little crowded in the cylindrical form is preferred. Trust the big stores, stores see the taste, his taste for products that are relevant to the tendency of pursuing said. 4, a lot of the colony gradient technique Protruding prefer to be in the form of courage. Home will, that tends to emphasize the brand and design were related. Home will, that tends to emphasize the brand and design were related. To recap the contents of the consumer lifestyle, based on the characteristics of their favorite cosmetics containers vary designs. Different forms, depending on their courage to feel emotions that can see the image. Therefore, the design in courage cosmetics on the characteristics of these granular for consumer research, the granular form of product research and the relationship between the elements in their care are made. The marketing strategy is in the consumer market, but needs more fine-grained analysis methods that can tell people.

• The Korean Journal of Emergency Medical Services
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• v.11 no.3
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• pp.119-128
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• 2007

It is happening a lot that the pediatric patients who are offering help in emergency room with background 119 rescuer require emergency care compared to adults. Our study was conducted to have a clear grasp of the status quo of pediatric patients who are offering help in emergency room with 119 rescuer. METHOD & OBJECT pediatric patients under 8 age who were offering help was conducted as objects by 119 cases from January, 2006 to January 2007, with 119 rescuer at C university hospital in Gwangju metropolitan city, which were 87 cases for a boy(73.1%), 32 cases for a girl. Based on emergency diary of emergency members and the medical treatment record of emergency room in C university hospital, a disease and a type of an external wound were analyzed according to ages of these patients, a time zone and season. RESULT In terms of an age, 25 cases(21.0%) have less than 1 age extremelymuch, in case of emergency, 61 cases(51.3%), which were more than non-emergency, in terms of happened places of patients, there were households up to 78 cases(65.5%) extremely much. In terms of happened time, 13:00 to 18:00 have highest data up to 48 cases(40.3%). According to season, there were no big differences in 4 seasons(spring : 30.3%, summer : 24.4%, fall : 29.4%, winter : 16.0%). In case of being offered help at emergency room due to diseases, 1-2 ages have highest estimate with 55.7%, in terms of a time zone, 19:00-24:00 have highest with 33.7%, in terms of season, summer(6, 7, 8) have highest with 32.8%. in case of traffic accident, 7-8 age have highest with 47.1%, according to a time zone, 13:00 to 18:00 have highest with 88.2%, according to season, fall have highest with 64.7%. In case of an external wound, 3-4 age have highest with 38.2%, according to a time zone, 13:00-18:00 have highest with 41.2%, according to season, spring have highest with 38.2%. CONCLUSION It shows that in case of pediatric patients who were offering help at emergency room with 119 rescuer, a pediatric under 1 age was due to a disease, in case of an external wound, there were 3-4 age, in case of traffic accident, 7-8 age have highest, a case for emergency have highest.

• Korean Journal of Agricultural Science
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• v.38 no.2
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• pp.369-381
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• 2011

Ginseng in Korea has not only the big production value but also till a good reputation from overseas in the name of 'Korea Ginseng'. Having spread rapidly nationwide from 2000 year, its production keeps on increasing but its consumption becomes lazy and its price is also falling down because of comsumer's concern about mainly overusing pesticide for ginseng. In order to cope with this problem, the government introduced the GAP certification system to ginseng in 2006 to reflect consumer's needs for food safety. This system will be a good opportunity to promote ginseng consumption dramatically. In this aspect it is very important to know how well this system is established and how ginseng farmers build marketing strategies to draw new wind in the market. This study was carried out to look over the GAP certified ginseng system and show its marketing strategies using 4P's(product, place, promotion and price). The main results are as follows. GAP ginseng system currently has some weaknesses such as lack of systematic certification management and after-service, nonrealistic certification fee and poor linkage from production to consumption. In the marketing mix strategies, product strategy suggests that the most desirable appearance be transplanted ginseng filled with branch roots and 4 to 5 year-ginseng, and it is necessary to choose multi-brand strategy divided for present into for self-sufficiency and family brand strategy by use if its brand enlarges to processed products in the future. In the place strategy, 3 stages like 'producer group' - 'GAP certified facility' - 'sales shop' are based as the physical marketing channel according to traceability, and connected with giant retail market and environment friendly stand, and if its sales volume enlarges, it should be considered the GAP ginseng specialized marketplace which is a type of chain store. In the promotion strategy, the promotion of government level is necessary at first and producer alliances require the promotion targeting at the group of women under 40 with differentiation from price, quality, and safety. In the price strategy, the early stage-high price strategy which sets 20~25% higher for self-sufficiency and 30~35% for present is desirable.

• Journal of the Institute of Electronics Engineers of Korea TC
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• v.44 no.11
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• pp.1-10
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• 2007

In this paper, we proposed channel estimation scheme for LR-UWB system which has low data rate for WPAN in IEEE 802.15.4a. At the transmitter, we proposed dynamic power level allocation depends on channel condition in specific period when we modulate signal. We use two orthogonal code to estimate channel at once. It can estimate channel more accurately by using two code which shows good correlation characteristic then it can estimate more accurately by spreading gain. Using estimated channel condition, we synchronize symbol timing of transmitted signal. Then determined power allocation scheme and channel information is transmitted to transmiter side. Finally, using these information, transmiter side change the power level of repeated pulse to adopt to channel condition. Simulation is performed under S-V channel for LR-WPAN in IEEE 802.15.4a and we compare the performance with a different type of receiver type. We use coherent and non-coherent method at the receiver. Simulation result shows us at the NLOS channal performance evaluation is greater than that of LOS channel and the result is independent of receiver type. In the NLOS channel, as the signal delay spreading is big, performance evaluation is also increased.

• Journal of Environmental Health Sciences
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• v.46 no.4
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• pp.444-456
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• 2020

Objectives: This study developed an index for the indoor air quality management of city buses to allow the provision of indoor air quality information to city bus users. Methods: Nine city buses in Seoul were measured for PM₁₀, PM_2.5, CO₂, temperature, and relative humidity through IoT sensors. Big data collected through the sensors was analyzed to identify indoor air quality on city buses and graded through the index. Results: As a result of dividing the measured city bus data into five grades through the IAQ index, PM₁₀ was rated "good" for 30.4% of the total measured values, and 9.2% were rated "risky". For PM_2.5, 67.7 percent were rated "good" and 0.4 percent were rated "risky". For CO₂, 0.9% were 'good' and 1.1% were 'risky'. The results of the classification through the IAQ index for city buses showed that the impact of good, normal, sensitive, bad, and dangerous were 2.7, 38.8, 46.0, 12.4, and 0.1%, respectively. According to the analysis by measurement area, Seocho-gu, Gangnam-gu, Seongdong-gu, Gwangjin-gu, and Dobong-gu are "normal" and other areas (Seodaemoon-gu, Jongno-gu, Yongsan-gu, Jung-gu, Seongbuk-gu, Dongdaemun-gu, Junggye-gu, Gangbuk-gu, and Nowon-gu) are all rated "sensitive". Conclusions: When analyzing cases where PM₁₀ and CO₂ indices are in the "bad" zone, the concentration is generally found to increase during rush hour, during which there are a large number of passengers. It is expected that indoor air quality management in vehicles will be necessary during rush hour.

• KOREAN JOURNAL OF CROP SCIENCE
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• v.57 no.4
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• pp.353-358
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• 2012

This study was carried out to evaluate antioxidant and anticancer activity of crudes extracts from colored corn (Zea mays. L.) among particle size with different pulverizing methods (pin mill and ultra fine pulverizer). In cytotoxicity test using extracts from the flours grounded by pin mill and ultra fine pulverizer respectively, it showed that A-549 was the highest anticancer activity among in vitro using 4 cancer cell line types (Hep-G2, A-549, HCT-116 and MCF-7). Assessing the antioxidant activities of crude extracted from different pulverizing methods was measured by trolox equivalent antioxidant capacity (TEAC) and ferric reducing antioxidant power (FRAP). Higher scanvening activity against free radical was observed in the crude extracted from small particle size flours of colored corn than in those of the big particle size.

• Journal of the Korean Society of Hazard Mitigation
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• v.4 no.1 s.12
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• pp.15-24
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• 2004

Generally, a ${\pi}$-type girder composed of two I-type girders is known to have a significant disadvantage in wind resistance design because of aerodynamic instability. A representative bridge for this girder was Tacoma Narrows Bridge. Since Tacoma Narrows Bridge had very low stiffness of the bridge structure and its cross-section shape had aerodynamic instability, the bridge collapsed after severe torsion and vibration events in 19m/s wind speed. Aerodynamic vibration can be avoided by enhancing structural stiffness and damping factor and conducting a study of cross-section shapes. This study shows the angle of attack for the four-span cable stayed bridge having ${\pi}$-type cross-section and describes the aerodynamic characteristics of the changed cross-section with aerodynamic vibration damping additions, by carrying out two-dimension vibration tests. As a result of uniform flow and turbulent flow, the study shows that because the basic ${\pi}$-type cross-section alone can have efficient wind resistant stability, there is no need to have additional aerodynamic damping equipment. Since this four 230m-main-span bridge has a large frequency and also has a big stiffness compared to other bridges containing a similar cross-section, it has aerodynamic stability under the design wind speed.

• The KIPS Transactions:PartB
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• v.19B no.1
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• pp.1-8
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• 2012

Mosaic is to make a big image by gathering lots of small materials having various colors. With advance of digital imaging techniques, photomosaic techniques using photos are widely used. In this paper, we presents an automatic photomosaic algorithm based on adaptive tiling and block matching. The proposed algorithm is composed of two processes: photo database generation and photomosaic generation. Photo database is a set of photos (or tiles) used for mosaic, where a tile is divided into $4{\times}4$ regions and the average RGB value of each region is the feature of the tile. Photomosaic generation is composed of 4 steps: feature extraction, adaptive tiling, block matching, and intensity adjustment. In feature extraction, the feature of each block is calculated after the image is splitted into the preset size of blocks. In adaptive tiling, the blocks having similar similarities are merged. Then, the blocks are compared with tiles in photo database by comparing euclidean distance as a similarity measure in block matching. Finally, in intensity adjustment, the intensity of the matched tile is replaced as that of the block to increase the similarity between the tile and the block. Also, a tile redundancy minimization scheme of adjacent blocks is applied to enhance the quality of mosaic photos. In comparison with Andrea mosaic software, the proposed algorithm outperforms in quantitative and qualitative analysis.

• Proceedings of the Korean Society of Crop Science Conference
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• 2017.06a
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• pp.352-352
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• 2017

Recently, the South Korean government encourages the cultivation of upland crops in the paddy field to maintain an adequate level of rice production and then to balance the demand and supply of rice. This is mainly because the rice consumption per capita per year has continued to decline from 135 kg in 1979 to 61.9 kg in 2016, although the rice production was relatively stable. As a result, the rice overproduction became a big social problem. As a part of that, various upland crops such as soybean, maize, minor cereals and forage crops are planted in the paddy field 10 years ago. The cultivation of these crops may settle the problem of short supply and mass import of the crops to some extent. However, a systematic remote observation of upland crops in the paddy field is very scarce. This study investigated the cultivation status of upland crops and any changes of crop harvesting in the paddy field by using an unmanned aerial vehicle (UAV). Also, we analyzed the kind of upland crops and cultivation area in the paddy field by utilizing time series observation images. A fixed wing UAV is used for the investigation. This is because it is easy to use the flight operation and to control flight management software, and it can automatically cope with various emergency states such as a strong wind and battery discharge. The material of UAV is expanded polypropylene, which has an advantage of less equipment damage and risk during takeoff and landing. We acquired observed images in Buljeong-myeon, Goesan-gun, Chungcheongbuk-do, South Korea by using fixed wing UAV in 2015 and 2016. The total investigated area reaches 6,045 ha, and among them the agricultural area was 1,377 ha. For the next step, we created an orthoimage from all images taken using Pix 4D mapper program. According to the results of image analyses in 2015, the paddy field covered total 577 ha (75.9%) with crop plant. The cultivation area of beans, ginseng, maize, tobacco and peach was 256 ha (36.6%), 63 ha (9.2%), 37 ha (5.4%), 31 ha (4.5%) and 27 ha (3.8), respectively. And in 2016, the total covered area was 586 ha (77.1%), and it was comprised of 253 ha (35.5%), 88 ha (12.3%), 29 ha (4.1%), 22 ha (3.1%) and 32 ha (4.5%) in the same order. In this study, we focused on identifying the paddy field which was converted to the cultivation of upland crops by using UAV. And, it has been indicated that the cultivation area of rice decreased from 141 ha in 2015 to 127 ha in 2016, although that of ginseng increased by 25 ha. As a result, it is expected that a lot of paddy field could be replaced by high-income crops such as ginseng and fruit tree (peach) instead of relative low-income rice. More specific and widespread research on the remote sensing in the paddy field needs to be done.