• The Journal of Information Systems
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• v.18 no.4
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• pp.41-57
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• 2009

Although financial information is a great influence upon determining of the group which use them, detection of management fraud and earning manipulation is a difficult task using normal audit procedures and corporate credit evaluation processes, due to the shortage of knowledge concerning the characteristics of management fraud, and the limitation of time and cost. These limitations suggest the need of systemic process for !he effective risk of earning manipulation for credit evaluators, external auditors, financial analysts, and regulators. Moot researches on management fraud have examined how various characteristics of the company's management features affect the occurrence of corporate fraud. This study examines financial characteristics of companies engaged in fraudulent financial reporting and suggests a model and system for detecting GAAP violations to improve reliability of accounting information and transparency of their management. Since the detection of management fraud has limited proven theory, this study used the detecting method of outlier(upper, and lower bound) financial ratio, as a real-field application. The strength of outlier detecting method is its use of easiness and understandability. In the suggested model, 14 variables of the 7 useful variable categories among the 76 financial ratio variables are examined through the distribution analysis as possible indicators of fraudulent financial statements accounts. The developed model from these variables show a 80.82% of hit ratio for the holdout sample. This model was developed as a financial outlier detecting system for a financial institution. External auditors, financial analysts, regulators, and other users of financial statements might use this model to pre-screen potential earnings manipulators in the credit evaluation system. Especially, this model will be helpful for the loan evaluators of financial institutes to decide more objective and effective credit ratings and to improve the quality of financial statements.

• Journal of Ginseng Research
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• v.41 no.3
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• pp.326-329
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• 2017

Background: Cultivated ginseng is often introduced as a substitute and adulterant of Russian wild ginseng due to its lower cost or misidentification caused by similarity in appearance with wild ginseng. The aim of this study is to develop a simple and reliable method to differentiate Russian wild ginseng from cultivated ginseng. Methods: The mitochondrial NADH dehydrogenase subunit 7 (nad7) intron 3 regions of Russian wild ginseng and Chinese cultivated ginseng were analyzed. Based on the multiple sequence alignment result, a specific primer for Russian wild ginseng was designed by introducing additional mismatch and allele-specific polymerase chain reaction (PCR) was performed for identification of wild ginseng. Real-time allele-specific PCR with endpoint analysis was used for validation of the developed Russian wild ginseng single nucleotide polymorphism (SNP) marker. Results: An SNP site specific to Russian wild ginseng was exploited by multiple alignments of mitochondrial nad7 intron 3 regions of different ginseng samples. With the SNP-based specific primer, Russian wild ginseng was successfully discriminated from Chinese and Korean cultivated ginseng samples by allele-specific PCR. The reliability and specificity of the SNP marker was validated by checking 20 individuals of Russian wild ginseng samples with real-time allele-specific PCR assay. Conclusion: An effective DNA method for molecular discrimination of Russian wild ginseng from Chinese and Korean cultivated ginseng was developed. The established real-time allele-specific PCR was simple and reliable, and the present method should be a crucial complement of chemical analysis for authentication of Russian wild ginseng.

• Journal of Korean Society of Transportation
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• v.20 no.7
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• pp.69-76
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• 2002

In conducting studies related to the national base networks, it is very important to construct a simulation network. This research provides an algorithm to construct the simulation network from the digital transportation map which is constructed based on the National Geographic Information System(NGIS). The algorithm consists of three functions(extraction of networks from transportation digital map, transform of the derived network into one suitable to transportation simulation model, and inspection of errors in the network). The direct derivation of a simulation network from GIS enables to enhance the reliability of an analysis related to a transportation facility investment as well as to reduce cost and time. In this research, Emme/2 which is generally accepted transportation planning fields is adapted for the target system. However, this algorithm will be extended to other simulation models such as Satong-Paldal which is the only transportation simulation model developed in Korea, and Tranplan in the near future.

• Bulletin of the Society of Naval Architects of Korea
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• v.11 no.1
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• pp.27-34
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• 1974

This study is aimed at a validation of the vigilance simulation model which was proposed earlier (2). The model estimates a perceived danger value, an alertness level and the probability of detection at a given elapsed time of vigilance. Twenty-nine male and seven female subjects were given a simple task. They were asked to detect a number(four numbers out of six digits in the telephone directory which have the probability of occurrence in the range of 0.0010-0.0018) in six different experimental conditions, for periods of two to three hours. Analysis of the experiments showed that although the mean detection rate varied slightly in two hours, the within-subject variance and the number of cyclic performance fluctuations increased significantly. A primal factor that affects the performance seems to be the frequency of target occurrence. By curve fitting, the relation between the probability of detection and the percentages of danger event occurrence was derived; $y=0.50(1-{\varepsilon}^{-50x^2})+0.39$. Assuming the equation represents the normal detection rate(100% performance), the Relative Vigilance Performance Rating was calculated. This rating method could be a useful criterion in selecting and training of the vigilance personnel. The results show that the simulation model is a good estimator of human a performance when the probability of danger occurrence is greater than 0.0015; it gives a good reference for improving the vigilance system. Suggestions are made that (1) the validity of proposed functional equations over the extended range of danger probability be studied, (2) an analysis of the cyclic fluctuations of the alertness level be accomplished, and (3) the cost functions of detection reliability be included in any future model.

• Journal of Korea Trade
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• v.25 no.5
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• pp.19-38
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• 2021

Purpose - This study aims to verify the direct causal relationship between cost competitiveness and global network competitiveness, which are the tangible service quality factors determined by the shipping company, which in turn affect the shipper's customer satisfaction. Additionally, we empirically investigate the intangible, related service qualities determined by shipping companies, such as operational competitiveness and customer relationship quality, and how these then positively affect customer satisfaction through the formation of trust. Therefore, we examine the mediating effect of trust formation among different contractors for shipping services. Design/methodology - In order to examine the shipping company's tangible and intangible service-qualities perceived by the shipper on customer satisfaction and the process of trust formation between contractors, we collected valid data from 114 respondents out of 200 distributed questionnaires. The respondents consisted of domestic freight forwarders who engage with domestic and international shipping and logistics agencies. Descriptive statistics, confirmatory factor analysis, reliability, convergent and discriminant validities, common method bias, and PLS-SEM (partial least square-structural equation model) were analyzed using the program STATA 16. Findings - The findings of this study are as follows. First, our results showed that all hypotheses assumed in this study had statistically significant supporting evidence. Second, it was found that the mediating effect of trust was significant in affecting the quality of intangible service- qualities for customer satisfaction. Third, through supplementary analysis, we found that the global network competitiveness of domestic shipping companies will increase in importance in the future. In conclusion, the theoretical and practical implications of these findings are presented. Originality/value - This study reaffirmed the traditional causal relationship between customer satisfaction and tangible service quality. Additionally, we also contribute to the literature on the understanding of the causal relationship between trust formation and customer satisfaction through intangible interactions from a long-term perspective.

• Korean Journal of Veterinary Research
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• v.62 no.3
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• pp.21.1-21.10
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• 2022

With the increasing population of companion dogs, the social cost derived from their behavioral problems is increasing. Therefore, it is important to understand the environment to provide experience for dogs via interactions with their owners to prevent and solve these problems. The parenting behavior of dog owners as an environmental factor has a profound impact on the behavior development of dogs, as does the parenting behavior on children. Therefore, this study aimed to develop a scale to assess the dog owner's parenting behavior. Exploratory factor analysis involving 300 participants resulted in a scale with four subscales, Positive Education, Involvement of Socialization, Intimacy, and Stable Responses, and 19 items. Confirmatory factor analysis was then performed to verify its reliability and validity. The result of parenting behaviors assessed by this scale was significantly different between a group with dogs with problematic behavior (n = 141) and those without (n = 159). Overall, a dog owner's parenting behavior involves affection and control aspects, but the role required specifically in the control aspect is distinguished from the parenting behavior with children. The findings in the present study will provide dog owners with effective education that will help prevent dogs from developing behavioral problems.

• Journal of Pharmacopuncture
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• v.25 no.1
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• pp.24-36
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• 2022

Objectives: This study is a comparative analysis of the satisfaction and recognition characteristics for traditional Korean medicine (TKM) in people with disabilities and the general population of Korea. Methods: Here, 5,000 subjects were categorized into two groups based on a disability rating using the data from the 2017 National Survey for the Usage of Korean Medicine. The relationships among the sociodemographic characteristics, TKM usage status, recognition of TKM usage, and recognition of the effectiveness of the TKM treatment were analyzed based on the disease. The response reliability was verified using the chi-square test analysis method. Results: Disabilities corresponded with low rates of high school or higher education (44%, 83.5%) and no jobs (56.9%, 33.5%), mostly the status of the low-income class with a monthly household income of < 1,500 USD (50.9%, 10.5%), poor health conditions (55.2%, 9.8%), high chronic disease prevalence rate (69.0%, 19.9%), high medical care rate (11.2%, 0.5%), and low commercial health insurance subscription rate (44%, 74.2%). Furthermore, people with disabilities visited TKM institutions more often (88.8%, 74.1%) with a high frequency TKM usage rate of ≥ 1-2 times a month (26.2%, 15.3%). They also reported that the cost of using the TKM was very high (14.7%, 8.8%) and that primarily the application of insurance benefits should be improved (52.6%, 47.5%). The treatment effectiveness for diseases was high for musculoskeletal disorders for both people with disabilities and the general population. Conclusion: Preferential application of insurance benefits for musculoskeletal diseases must be extended to the TKM treatment as well, as people with disabilities have a high recognition for these conditions with TKM. It is difficult to perform randomized controlled trials on people with disability. Therefore, large-scale observational and cohort studies should be conducted. We hope this study will help establish a suitable TKM policy for people with disabilities.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.44 no.1
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• pp.117-124
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• 2024

The objective of Value Engineering (VE) is to derive the optimal value at the most efficient life cycle cost, comprising three stages: Pre-Study, Study, and Post-Study. In this study, we propose a method for information collection and analysis during planned site visit surveys in the preparation stage of VE. The 3D spatial model, created using a drone, facilitated observation and analysis of the study area from various angles, both from the center and the outside. Additionally, through the utilization of drones, we conducted on-site investigations of the research area's 3D spatial model, enabling a macroscopic perspective previously only feasible through a microscopic viewpoint during planned site visits in the pre-study phase. Furthermore, the utilization of actual spatial data obtained from observations allowed for real-time information verification during Design VE workshops, enhancing the efficiency and reliability of the VE project.

• Journal of Wellbeing Management and Applied Psychology
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• v.7 no.3
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• pp.67-72
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• 2024

This study developed a dry composite module-type deodorization facility with Twisting airflow changes and two forms (catalyst, adsorbent) within one module. Experiments were conducted to evaluate the reduction efficiency of odor substances C₈H₇N and C₉H₉N. The device combines UV oxidation using TiO₂, catalytic oxidation using MnO₂, and adsorption using A/C in five different methods. Data analysis of experimental results utilized the statistical package program Python 3.12. The program applied frequency analysis of odor removal efficiency, one-way ANOVA, and post-hoc tests, with statistical significance determined by p-value to ensure reliability and validity of the measurements. Results indicated that the highest removal efficiency of C₈H₇N and C₉H₉N was achieved by the UV+A/C method, suggesting the superior effectiveness and efficiency of the developed device. Combining multiple processes and technologies within one module enhanced odor treatment efficiency compared to using a single method. The device's modularity allows for flexibility in adapting to various sewage treatment scenarios, offering easy maintenance and cost-effective deodorization. This composite reaction module device can apply multiple technologies, such as biofilters, plasma, activated carbon filters, UV-photocatalysis, and electromagnetic-chemical systems. However, this study focused on UV-photocatalysis, catalysts, and activated carbon filters. Ultimately, the research demonstrates the practical applicability of this innovative device in real sewage treatment operations, showing excellent reduction efficiency and effectiveness by integrating UV oxidation, TiO₂ photocatalysis, MnO₂ catalytic oxidation, and A/C adsorption within a modular system.

• Journal of the Microelectronics and Packaging Society
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• v.16 no.2
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• pp.43-50
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• 2009

Although thin PCBs(Printed Circuit Boards) have recently been required for high density interconnection, high electrical performance, and low manufacturing cost, the utilization of thin PCBs is severely limited by warpage and reliability issues. Warpage of the thin PCB leads to failure in solder-joints and chip. The $B^2it$(Buried Bump Interconnection Technology) for PCB has been developed to achieve a competitive manufacturing price. In this study, chip temperature, package warpage, chip stress and solder-joints stress characteristics of the PCB prepared with $B^2it$ process have been calculated using thermo-mechanical coupled analysis by the FEM(Finite Element Method). FEM computation was carried out with the variations in bump shapes and kinds of materials under 1.5W power of chip and constant convection heat transfer. The results show that chip temperature distribution reached more quickly steady-state status with PCB prepared with $B^2it$ process than PCB prepared with conventional via interconnection structure. Although $B^2it$ structures are effective on low package warpage and chip stress, with high strength bump materials arc disadvantage for low stress of solder-joints. Therefore, it is recommended that optimized bump shapes and materials in PCB design should be considered in terms of reliability characteristics in the packaging level.