• 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.

• Journal of Nuclear Fuel Cycle and Waste Technology(JNFCWT)
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• v.13 no.2
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• pp.87-98
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• 2015

Safety assessments of geological radioactive waste disposal systems, need to consider the abnormal scenario in which a system is impacted by external events in addition to a reference scenario. In this study, the characterization and prediction of an earthquake as an external event which will impact disposal systems were conducted probabilistically and statistically for the safety assessment. The domestic earthquake data were analyzed, and the prediction methodologies of the earthquake were suggested with a computational example. From the results, the earthquake occurrence rates in Korea ranged from 0.4 /yr to 36.2 /yr depending on the data set and the completeness magnitude. From a conservative point of view, the earthquake occurrence rate in the disposal system was suggested as 5.4×10^-4 /yr considering the area of the disposal system. At that time, the completeness magnitude of an earthquake was 2.3. This study will be followed by an appraisal of impacts associated with external events on the geological disposal system, and it will contribute to improvements in reliability of the safety assessment.

• Journal of Nuclear Fuel Cycle and Waste Technology(JNFCWT)
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• v.18 no.2_spc
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• pp.261-273
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• 2020

North Korea conducted the sixth underground nuclear test on September 3, 2017 at the Punggye-ri Nuclear Test Site (NTS). In contrast to the previous five nuclear tests, several induced earthquakes occurred around the NTS after the sixth nuclear test and this may have caused radioxenon leakages at the site. Considering these reported earthquakes, we performed atmospheric dispersion simulations on some radioxenon emission scenarios for this event using our Lagrangian Atmospheric Dose Assessment System (LADAS) model by employing the Unified Model (UM) based numerical weather prediction data produced by the Korea Meteorological Administration (KMA). To find out possible detection locations and times, we combined not only daily and weekly based delayed releases but also leakages after the reported earthquakes around the NTS to create emission scenarios. Our simulation results were generally in good agreement with the measured data of the Nuclear Safety and Security Commission and International Monitoring System (IMS) stations operated by the Comprehensive nuclear Test-Ban-Treaty Organization (CTBTO).

• Journal of The Korean Astronomical Society
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• v.38 no.2
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• pp.283-287
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• 2005

The slow evolution of global magnetic fields and other dynamical processes in atmospheres of CP magnetic stars lead to the development of induced electric currents in all conductive atmospheric layers. The Lorentz force, which results from the interaction between a magnetic field and the induced currents, may modify the atmospheric structure and provide insight into the formation and evolution of stellar magnetic fields. This modification of the pressure-temperature structure influences the formation of absorption spectral features producing characteristic rotational variability of some spectral lines, especially the Balmer lines (Valyavin et al., 2004 and references therein). In order to study these theoretical predictions we began systematic spectroscopic survey of Balmer line variability in spectra of brightest CP magnetic stars. Here we present the first results of the program. A0p star $\Theta$ Aur revealed significant variability of the Balmer profiles during the star's rotation. Character of this variablity corresponds to that classified by Kroll (1989) as a result of an impact of significant Lorentz force. From the obtained data we estimate that amplitudes of the variation at H$\alpha$, H$\beta$, H$\gamma$ and H$\delta$ profiles reach up to $2.4\%$during full rotation cycle of the star. Using computation of our model atmospheres (Valyavin et al., 2004) we interpret these data within the framework of the simplest model of the evolution of global magnetic fields in chemically peculiar stars. Assuming that the field is represented by a dipole, we estimate the characteristic e.m.f. induced by the field decay electric current (and the Lorentz force as the result) on the order of $E {\~} 10^{-11}$ cgs units, which may indicate very fast (< < $10^{10}$ years) evolution rate of the field. This result strongly contradicts the theoretical point of view that global stellar magnetic fields of CP stars are fossil and their the characteristic decay time of about $10^{10}$ yr. Alternatively, we briefly discuss concurring effects (like the ambipolar diffusion) which may also lead to significant atmospheric currents producing the observable Lorentz force.

• Environmental Mutagens and Carcinogens
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• v.24 no.2
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• pp.51-66
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• 2004

Retinoids, better known as vitamin A, have been reported to inhibit the growth of several breast cancer cell lines in culture and to reduce breast tumor growth in animal models. Furthermore, retinoids can augment the action of other breast cancer cell growth inhibitors both in vitro and in vivo. Clinically, interest has increased in the potential use of retinoids for the prevention and treatment of human breast cancer. We have examine the effect of all-trans retinoic acid(tRA) and 9-cis retinoic acid(9-cis RA) on human breast cancer cell(MCF-10A, T47-D, MCF-7) proliferation using MTT assay and cell cycle analysis(FACS). Overexpression of cyclin D1 protein is observed in the majority of breast cancers, suggesting that dysregulated expression of cyclin D1 might be a critical event in breast cancer carcinogenesis. We investigated whether tRA and 9-cis RA might affect expression of cyclin D1 on human breast cancer cells(MCF-10A, T47-D, MCF-7) using RT-PCR and west-ern bolt. In MCF-10A cells, either tRA or 9-cis RA treatment did not affect the cell proliferation. In T47-D cells and MCF-7 cells, either tRA or 9-cis RA treatment showed the inhibition of the cell proliferation over control cells and also inhibit the estrogen stimulated cell proliferation when it was given together with estrogen. The effect of retinoids was dose- and time- dependent. T47-D cells treated with 1.0 $\muM$ tRA undergo G0/G1-phase arrest by Day 5. MCF-7 cells treated with 1.0 $\muM$ tRA undergo S-phase arrest by Day 5. All-trans retinoic acid(tRA) and 9-cis retinoic acid(9-cis RA) inhibited the cyelin D1 mRNA and protein expression levels of human MCF-7 and T47-D breast carcinoma cells in vitro. The data indicate that retinoids can reduce cyclin D1 expression levels in a variety of breast cell lines in vitro and result in inhibition of cell proliferation. tRA-mediated growth inhibition and cyclin D1 expression inhibition is more potent than 9-cis RA mediated that. tRA-mediated inhibition effect is more potent on T47-D cells than on MCF-7 cells. Our data suggest that retinoids activity is different according to property of cell lines. Future chemoprevention of breast cancer studies using retinoids will be necessary to determine the mechanism of the retinoids-mediated growth inhibition.

• Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
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• v.26 no.5
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• pp.513-518
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• 2008

The research of global-scale mass redistribution and it changed by Earth gravity filed variation observations, including Earth's oblateness $J_2$(also called low degree spherical harmonic coefficient $C_{20}$), is in continuous progress. Recently, the comparative analysis of geodetic observation SLR can be made by the development of GRACE and other time-variable gravity measurements. In this study, $C_{20}$ time series changes in the value of comparative analysis was got by GRACE monthly Gravity filed model (CSR RL04) for the period April 2002 to May 2008. And comparative analysis the harmonic coefficients of $C_{20}$ was obtained from SLR observations. Signal analysis for two time-series data was made by wavelet transform, CWT(continuous wavelet transform), XWT(cross wavelet transform) and WTC(wavelet coherence) methods. The results indicate that GRACE and SLR values for $C_{20}$ had both decreasing trend, as well as SLR data represent the annual frequencies, and GRACE was semiannual variations. In addition, the results of GRACE and SLR had a strong correlation with the XWT and WTC in an annual cycle.

• Korean Journal of Remote Sensing
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• v.33 no.6_1
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• pp.947-960
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• 2017

Soil moisture plays an important role to affect the Earth's radiative energy balance and water cycle. In general, satellite observations are useful for estimating the soil moisture content. Passive microwave satellites have an advantage of direct sensitivity on surface soil moisture. However, their coarse spatial resolutions (10-36 km) are not suitable for regional-scale hydrological applications. Meanwhile, in-situ ground observations of point-based soil moisture content have the disadvantage of spatially discontinuous information. This paper presents an experimental soil moisture retrieval using Sentinel-1 SAR (Synthetic Aperture Radar) with 10m spatial resolution for cropland in South Korea. We developed a soil moisture retrieval algorithm based on the technique of linear regression and SVR (support vector regression) using the ground observations at five in-situ sites and Sentinel-1 SAR data from April to October in 2015-2017 period. Our results showed the polarization dependency on the different soil sensitivities at backscattered signals, but no polarization dependence on the accuracies. No particular seasonal characteristics of the soil moisture retrieval imply that soil moisture is generally more affected by hydro-meteorology and land surface characteristics than by phenological factors. At the narrower range of incidence angles, the relationship between the backscattered signal and soil moisture content was more distinct because the decreasing surface interference increased the retrieval accuracies under the condition of evenly distributed soil moisture (during the raining period or on the paddy field). We had an overall error estimate of RMSE (root mean square error) of approximately 6.5%. Our soil moisture retrieval algorithm will be improved if the effects of surface roughness, geomorphology, and soil properties would be considered in the future works.

• Journal of the Korean Society of School Health
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• v.14 no.1
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• pp.115-130
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• 2001

Dieting behaviors prevail among most women and are highly increasing among female adolescents who don't have to lose weight. The dieting behaviors of normal or low weight groups are highly related to the negative impact of health risk behaviors. We need a strategy for intervening in the dieting behaviors of relevant groups. With this background, a study was conducted to examine the current situation of dieting behaviors and related factors in middle school girls, and to provide guidelines for the relevant dieting group. This survey was carried out by self-questionnaires passed out to 901 middle school girls from 3 middle schools in Seoul. Data were collected from April 10th, 2000 to April 17th, 2000 and 794 respondents' data were finally selected for analysis. The instruments of this study were Shin's scale for effects of mass-media, Birleson's depression self-rating scale translated by shim, Rosenberg's self-esteem scale, Smilkstein's Family APGAR score translated by Yoon, Kim's school-related adjustment scale. The credibility of instruments was 0.41~0.83 in the pilot study and 0.70~0.86 in the main study. The summary of results was as follows: 1. The general characteristics of respondents were analyzed. In comparison of grade and dieting behaviors, the subjects of the group perceived that their body image was obeser than their real body image and their ideal body image was slenderer than their current body image. A dieter's body image was seriously distorted. 2. The dieting behaviors were analyzed. The Subjects' BMI was within the normal to low range -- they didn't have to lose weight. But actually 47.3% of the respondents were dieters. Their main dieting methods were exercise(71.8%), computer games(64.9%) such as DDR and pump, and intake reduction(64.1%). Most dieters were using desirable methods such as exercise and intake control. But unhealthy methods such as saunax, smoking and harmful drug-use were also used by a few dieters. The main reason for dieting was attractiveness. The chief resources of dieting methods were mass-media(67.8%), friends(64.3%), and parents & relatives(35.1%). Only a few subjects obtained the information from health professionals. While they were trying to lose weight, 42.1% of the subjects experienced side effects such as dizziness(45.0%), apathy(20.5%), appetite loss(18.5%), amenorrhea and the irregularity of the menstrual cycle(16.6%). 3. The relationship between dieting behaviors and factors was analyzed. Dieting behaviors were significantly related to the experience of menarche, the experience of dating with heterosexuals, perceived body image, self-esteem, depression, family's relationship, school instruction-related adjustment, school life-related adjustment, and the effect of mass-media. After that, the multiple logistic regression was used. The analysis revealed that dating, perceived body image, the experience of menarche and the effect of mass media were significant factors. In conclusion, strategies for preventing irrelevant dieting behaviors are urgently required to enhance female adolescents' ability to choose the right information from countless others and to recognize their optimum body image.

• Journal of Wetlands Research
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• v.21 no.spc
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• pp.28-38
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• 2019

Climate change on the Korean peninsula is progressing faster than the global average. For example, typhoons, extreme rainfall, heavy snow, cold, and heatwave that are occurring frequently. North Korea is particularly vulnerable to climate change-related natural disasters such as flooding and flooding due to long-term food shortages, energy shortages, and reckless deforestation and development. In addition, North Korea is classified as an unmeasured area due to political and social influences, making it difficult to obtain sufficient hydrologic data for hydrological analysis. Also, as interest in climate change has increased, studies on climate change have been actively conducted on the Korean Peninsula in various repair facilities and disaster countermeasures, but there are no cases of research on North Korea. Therefore, this study selects watershed characteristic variables that are easy to acquire in order to apply localization model to North Korea where it is difficult to obtain observed hydrologic data and estimates parameters based on meteorological and topographical characteristics of 16 dam basins in South Korea. Was calculated. In addition, as a result of reviewing the applicability of the parameter estimation equations calculated for the fifty thousand, Gangneungnamdaecheon, Namgang dam, and Yeonggang basins, the applicability of the parameter estimation equations to North Korea was very high.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.11 no.9
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• pp.3472-3480
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• 2010

The Clustering technology of Energy efficiency wireless sensor network gets the energy efficiency by reducing the number of communication between sensor nodes and sink node. In this paper, First analyzed on the clustering technique of the distributed clustering protocol routing scheme LEACH (Low Energy Adaptive Clustering Hierarchy) and HEED (Hybrid, Energy-Efficient Distributed Clustering Approach), and based on this, new energy-efficient clustering technique is proposed for the cause the maximum delay of dead nodes and to increase the lifetime of the network. In the proposed method, the cluster head is elect the optimal efficiency node based on the residual energy information of each member node and located information between sink node and cluster node, and elected a node in the cluster head since the data transfer process from the data been sent to the sink node to form a network by sending the energy consumption of individual nodes evenly to increase the network's entire life is the purpose of this study. To verify the performance of the proposed method through simulation and compared with existing clustering techniques. As a result, compared to the existing method of the network life cycle is approximately 5-10% improvement could be confirmed.