• Management & Information Systems Review
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• v.34 no.2
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• pp.113-130
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• 2015

This study considers the relation between firms' earnings management and credit rating. Unlike preceding papers only focusing earnings management by accrual(thereafter, AM), this paper examines the effect of accrual earnings management(AMs) and real earning management(thereafter, RM) on credit rating. RMs have more negative effects on firms' forward cash flow generation abilities and long term operating performances than AMs. So, RMs are more negative signals for credit analysts than AMs. But credit analysts have much difficulty in seeing through RM, because if credit analysts want to find out RMs, they have to understand firms' internal operating activities, cost structures, receivables collection practices, and review whether profit distortions are due to abnormal change of them. Sample of this study consists of 2,150firm-year data listed companies from 2002 to 2010. Empirical evidence shows that AMs and RMs are negatively related to credit rating. This result implies that credit analysts see through AMs and RMs in interpreting financial informations, that is to say, they discount credit rating in considering level of earnings management that consist of real activity and accrual earning management. This paper also finds that RMs are more negatively related to credit ratings than AMs. This result suggests that credit analysts don't take RMs into account in credit rating process as much as AMs.

• Geophysics and Geophysical Exploration
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• v.8 no.2
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• pp.156-162
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• 2005

Particularly in research related to seawater intrusion the change of fluid electrical conductivity is one of major concerns, and effective monitoring can help to optimize a water pumping performance in coastal areas. Special considerations should be given to the mounting of sensors at proper depth during the monitoring design since the vertical distribution of fluid electrical conductivity is sensitive to the characteristics of seawater intrusion zone. This tells us the multi-channel electrical conductivity monitoring is of paramount consequence. It, however, is a rare event when this approach becomes routinely available in that commonly used commercial stand-alone type sensors are very expensive and inadequate for a long term monitoring of electrical conductivity or water level due to their restricted storage and difficulty of real-time control. For this reason, we have developed a real-time monitoring system that could meet these requirements. This system is user friendly, cost-effective, and easy to control measurement parameters - sampling interval, acquisition range, and others. And this devised system has been utilized for the electrical conductivity monitoring in boreholes, Yeonggwang-gun, Korea. Monitoring has been consecutively executed for 24 hours, and the responses of electrical conductivity at some channels have been regularly increased or decreased while pumping up water. It, with well logging data implemented before/after pumping water, verifies that electrical conductivity changes in the specified depths originate from fluid movements through sand layer or permeable fractured rock. Eventually, the multi-channel electrical conductivity monitoring system makes an effective key to secure groundwater resources in coastal areas.

• Applied Chemistry for Engineering
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• v.29 no.2
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• pp.215-224
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• 2018

Influences of the magnetic field on 5, 10 and 15 wt% (1.5, 3 and 4.5 M) HCl solution behaviour, which has widespread applications in petroleum well acidizing, were investigated in various conditions. Differences in the pH of magnetized hydrochloric acid compared to that of normal hydrochloric acid were measured. Taguchi design of experimental (DoE) method were used to model effects of the magnetic field intensity, concentration, velocity and temperature of acid in addition to the elapsed time. The experimental results showed that the magnetic field decreases [$H^+$] concentration of hydrochloric acid up to 42% after magnetization. Increasing the magnetic field intensity (with 28% contribution), concentration (with 42% contribution), and velocity of acid increases the effect of magnetic treatment. The results also demonstrated that the acid magnetization was-not influenced by the fluid velocity and heating. It was also displayed that the acid preserves its magnetic memory during time. The optimum combination of factors with respect to the highest change of [$H^+$] concentration was obtained as an acid concentration of 10% and an applied magnetic field of 4,300 Gauss. Due to the reduction of HCl reaction rate under the magnetization process, it can be proposed that the magnetized HCl is a cost effective and reliable alternative retarder in the matrix acidizing of hydrocarbon (crude oil and natural gas) wells.

• Journal of the Korean Society of Radiology
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• v.5 no.6
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• pp.357-361
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• 2011

In this study, the liquid-crystal optical modulation X-ray detection system using a CdS which is a family of II-IV compound semiconductor was proposed. The system consist of the detector, the signal processing part, the liquid-crystal driving parts, microcontroller, and I/O parts, and was designed to be suitable for miniaturization and portable. In addition, the system can measure a wide range X-ray by using the detecting range selection. In order to evaluate the performance of the proposed system, the CdS sensor's output characteristics were confirmed in accordance with changes of dose, and excellent correlation was determined. And also, the optical penetration ratio was discussed in accordance with changes of the applied voltage by measuring the change of the liquid-crystal in accordance with changes of the applied voltage. Through these results, the characteristics of the liquid-crystal optical modulation system such as the excellent reproducibility and the noise immunity were confirmed. And we considered that the CdS cell-based liquid-crystal optical modulated portable X-ray detection system could be applied to compact, low-cost, portable system.

• Culinary science and hospitality research
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• v.20 no.4
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• pp.144-156
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• 2014

The purpose of this study is to improve the quality of school meal and the satisfaction of students through dietitians' awareness and perception of environment-friendly agricultural products by providing the government, etc. with basic data on them. A survey was conducted on dietitians in the capital area to analyze the level of awareness about environment-friendly agricultural products, followed by a factor analysis, a correlation analysis and a multiple regression analysis. The results were as follows: Dietitians had a high level of knowledge about environment-friendly agricultural products, and there were significant differences with respect to age, work experience, the number of people provided with meals and the cost ratio of foods to agricultural products. The perception of environment-friendly agricultural products was found to have a significant influence upon the level of awareness about the certification system for good environment-friendly agricultural products. In conclusion, there is the need to make the dietitians who take charge of school meal have a higher level of perception about environment-friendly agricultural products, to improve the quality of school meal and the satisfaction of students remarkably and, by extension, to change school parents' perception about the use of environment-friendly agricultural products, which requires a further study to be carried out.

• The Journal of Korean Academic Society of Nursing Education
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• v.4 no.1
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• pp.66-80
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• 1998

With the opening of healthcare market, the health care environment in Korea is anticipating a drastic change. In this Internationally open market environment, it is necessary to introduce a systematic health care plan and DRG system which offer qualitative medical services as well as reduced cost. Purpose of this study is to develop and test the critical pathway for Cesarean section patient in the way to be possible the integrated inpatient management. It was adopted the process of six phases to develop the critical pathway as the theoretical framework implemented by Johns Hopkins Hospital, Maryland, U.S.A. In the first phase, make a selection of diagnosis/procedures to develop. In the second phase, organize a development team consisted of eight expertises working in maternity nursing area. In the third phase, analyze the overall medical service offered to patient through review medical records and decided the service content and the implementation period for the Cesarean section patient. In the forth phase, make out a preliminary critical pathway after verification of expert group on content validity. In the fifth phase, validity operate to ten Cesarean section patients to test implementation in practice by using the preliminary critical pathway, In the sixth phase, defined the final critical pathway. The result of this study was as follows. 1. There were classified 8 categories as monitoring/assesment, treatment, medication, activity, diet, test, consult, education/discharge plan for vertical axis and showed hospital stayed from admission to discharge for horizontal axis of critical pathway through analysis 68 Cesarean section patients medical records. 2. After critical review 68 medical records to make out a preliminary critical pathway, hospital stays for horizontal axis were showed 6 days, mean hospital stays were 7.5 days, 2.1 days were to be taken operation after admission and 4.2 days were stayed until discharge after operation. 3. After making out a questionare in 90 items of a medical service content of eight categories and verifying the content validity of expertises, the 85 items of the preliminary critical pathway were selected by expertises agreement over 88% and modified or deleted 5 items showing agreement below 75%. 4. After verifying a validity to 10 patients for 4 weeks, hospital stays were 5.9 days. There were deleted 1 item and modified or supplemented the 9 items of the 10 items.

• The Journal of Korea Institute of Information, Electronics, and Communication Technology
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• v.12 no.6
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• pp.643-656
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• 2019

The development of hot social networking services, including the Internet, has transformed rental car services into IT-based car-sharing services. The car-sharing service is a service that allows people to rent cars online without having to face-to-face. It has become the preffered service among young people who are accustomed to drinking and eating alone. Users can use their smartphones to book their types of cars and hours of rent, and then go to a nearby designated parking lot to use their reserved cars. You can open a designated car door with a smart phone and drive. It is a very convenient service to pay for the distance you drive. However, the car-sharing service already in use in business has the following problems: underage who do not have a driver's license may drive a car borrowed by an acquaintance, the status of a license registered at the time of join membership with a car-sharing company may change to a suspension or cancellation of a license while renting and driving, or even a drunk person may rent a car and drive. In this paper, the method to solve these problems has been studied and proposed. The proposed method is to reduce the cost of investment by a car-sharing service provider and to minimize user inconvenience. And, it was compared and analyzed with the existing method. For the method to be used efficiently, the active operation of the car-sharing company and the government's policies will have to be supported.

• Journal of the Korean Institute of Landscape Architecture
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• v.33 no.6 s.113
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• pp.98-108
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• 2006

The climate of urban area is an unstable type with considerable seasonal variation in precipitation wind speed, and temperature and it grows worse. Besides, ozone is a serious air pollutant in most of large cities. So worldwide, some of large cities are investing in forestry options to offset their climate problems, but lack of information has hindered comparisons of urban un cost effectiveness to other options. This research intends to study the economic benefits of tree shading of 19 parking lots in UCD campus. The economic benefits of tree shading are air conditioning savings, air quality, stormwater run-off, and other benefits. Especially, this study focuses how much the economic benefit of parking lot shading has been increased from 1995 to 2003 year by aerophoto. Some data on dimensions of parking lots and the number, size, tree species, and location of trees around each parking lot was inventoried. Two aerophotos(1995,2003) were used in order to analyze the increasement of tree canopy in 19 parking lots for 8 years. However, increasing coverage of trees and managing them for healthy growth would not be sufficient for avoiding adverse impacts by future climate change. Additional measures should be followed such as an increase of energy use efficiency and development of substitute energy. For example, coverage of trees help to save cooling energy by blocking solar radiation reaching parking cars and building structures through shading, and creating cool micro-climates through evapotranspiration. They also reduce heating demand by decreasing air infiltration and heat conduction out of the interior of buildings. Proper arrangement of vegetation over the parking lots can reduce cooling and heating costs. So proper planting design around hard space paving including species selection and location can significantly save cooling and heating energy. And a reduction in car and building's heating and cooling costs results in the reduction in energy demand which causes to emissions of air pollutants. Total increased tree canopy from 1995 to 2003 is $8,470.45m^2$ and the economic benefits is US$ 5,282.10. The economic benefit of one tree has been US$ 7.21 for 8 years. And an annually increased benefit is US$ 0.9 per a tree. If this kind of study is applied to studying the economic benefits of tree canopy in parking lots of Korea, it could result in guidelines of tree planting of parking lots. Because the trees selected for planting in parking lots were not suitable for an environment, the guidelines should contain a recommended list of trees. The guidelines should propose the shading percentage of parking lot when we plan a parking lot and contain the maintenance of trees in order to maximize the economic benefits of tree canopy.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.1
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• pp.634-640
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• 2020

The information security management system (ISMS) and the personal information management system (PIMS) have been integrated into a personal information & information security management system (ISMS-P) certification scheme in response to requests to reduce the time and cost to prepare certification schemes. Integration of the certification system has made it possible for the system operator to gain the advantage of easy management of the ISMS-P certification system, and the certification target organization can enjoy the advantage of easy acquisition and maintenance of certification. However, ambiguity in the application criteria of the target organization, and ambiguity in the certification criteria control items require the target organization to operate an excessive management system, and the legal basis to be applied to the certification target organization is ambiguous. In order to improve these problems, this paper uses case studies to identify the types of certification bodies that apply the certification criteria, and to change the control items applied during certification audits based on the types of certification bodies. Institutions that wish to obtain only ISMS certification have proposed three solutions, excluding controls covered by the ISMS-P. This paper suggests ways to operate an efficient certification system, and can be used as a basis for improving problems in the ISMS-P certification system.

• Journal of Navigation and Port Research
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• v.31 no.5 s.121
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• pp.421-426
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• 2007

Recently, the defect maintenance period of the new construction structure was extended from 5 years to 10 years. And according to change of realization on the quality of construction and maintenance, a development of semi-permanent method of construction is required for maintenance of blind parts of underwater structure, such as bridge, dam, harbor, etc. In this study, we proposed a floating type sector dry caisson, which is effective to the maintenance of submerged large structures. These large structures were being maintained incompletely, partly due to unskilled divers and difficult working condition. Considering the easiness of access to the maintenance area and the cost for set up the working structure, especially for the case of structure slabs close to the sea surface and harrow pile span structures, we developed and introduced a sector dry caisson instead of the full caisson structure. By doing this, it is easy to move out the caisson rapidly in emergence case. Therefore, we expect that the floating sector caisson will contribute to reduce working time and improve the quality of underwater work in future days.