• Journal of Navigation and Port Research
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• v.41 no.4
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• pp.235-242
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• 2017

Earnings management is defined as an intentional act during the financial reporting process or a manager's choice of accounting policies to avoid earnings decreases or obtain some private gains. Shipping firms have a highly debt-intensive capital structure and a significant motivation in earnings management to avoid failure of a Debt Covenant. From this point of views, this paper tries to determine the relationship between the capital structure and discretionary accruals estimated using the re-modified Jones model (1995). The sample used to test the research models is made up of 87 Korean shipping firms during the period from 2007 to 2015. A histogram analysis, t-test and FGLS confirm the possibility of using earnings management, and it proved that Korean shipping firms manage their earnings to avoid financial loss. An analysis of the relationship between the capital structure and earning managements, shows it is difficult to support the Debt Covenant, shown as a negative relationship between the debt ratio and debt maturity as shipping firms' capital structure and discretionary accruals as earning management variable. An additional analysis presents a negative relationship between previous debt maturity and discretionary accruals, and the possibility of earning management in a highly increased debt ration group.

• International Commerce and Information Review
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• v.13 no.4
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• pp.351-373
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• 2011

Certificates of Origin(C/O) are necessary to gain benefits from preferential tariff treatment under the Free Trade Agreement(FTA). The C/O can be issued by issuing authorities or by exporters themselves. Recently, due to signed FTA such as Korean-EU FTA, issuance of self-declared C/O by exporters is increasing. In order to be qualified to issue self -declared C/O, exporters are required to acquire Approved Exporter status. An Approved Exporter is only required to present an invoice to substitute the certificate. The invoice contains an Approved Exporter number and a declaration that states the goods comply with the origin requirements. Either certification or notarization is not necessary. In result, the exporters are responsible for application of a preferential tariff under the self-declared C/O which issued incorrectly, even if it is not intentional. Therefore, in this paper, we studied authorization for Approved Exporter status and the practical use of its status. If companies obtain more Approved Exporter status, the effects of FTA would be maximized due to application of a preferential tariff under the C/O.

• Journal of The Korean Society of Clinical Toxicology
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• v.15 no.2
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• pp.69-78
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• 2017

Purpose: This study reports the clinical features of infant, child, school aged and adolescent patients treated for acute poisoning in nationwide emergency departments (EDs). Methods: We retrospectively analyzed clinical data pertaining to patients under 19 years of age who were treated for acute poisoning in nationwide EDs from 2013 to 2015. The data were collected by the National Emergency Department Information System (NEDIS). All patients were divided into three groups: 'Infant and child group' (0 to 5 years), 'school age group' (6 to 12 years) and 'adolescent group' (13 to 18 years). General characteristics, Korea Standard Classification of Disease $7^{th}$ (KCD-7) codes and results of care were collected. Results: There were 14,500 pediatric poisoning cases during the study period. The distribution of patient age was bimodal with two peaks among infant, child and adolescent group. The proportion of alert mentality at the ED visit of the infant and child group was 99.3%, while that of the adolescent group was 86.4%. The proportion of intentional intoxication was higher in the adolescent group (40.7%) than other age groups. Among children less than 13 years of age, various poisonous substances and therapeutic drugs were common. Conclusion: There were some clinical differences in acute poisoning patients between age groups. It is necessary to establish a preventive plan considering characteristics by age. Since the KCD-7 code has limitations in analyzing the characteristics of poisoning patients, it is necessary to consider the registration system of poisoning patients.

• Korean Journal of Social Welfare
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• v.68 no.3
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• pp.73-103
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• 2016

In this study, it investigates the life of normal adolescents who have parents with intellectual disability and their difficulties which suggested social welfare meanings of this study. In order to conduct wide and in-depth analysis on cases by utilizing the characteristics of qualitative case studies, it describes and analyzes the intellectual disability parents' normal children in detail from the viewpoint of an insider through in-depth interviews, various sources and diverse data collecting methods. As for the subject of this study, both parents should be persons with intellectual disability and their child shall be non-disabled and at least a high school student or older. Through the intentional sampling, five late adolescents who were in high school, all males participated in the study. The data collection process had been conducted from January 2014 to May, which is commonly utilized for qualitative case studies, and comparative analysis between cases were practiced for analysis. For credibility of the research results, it obtained severity at each stage by meeting the standard. The analysis results were largely divided into "growth story of non-disabled adolescents" and "life of non-disabled adolescents". Nine upper categories analyzed the common features in each case. The nine categories were "no one tells me to study", "advance while learning the sense of academic achievement", "hide into my own space", "having to grown up early", "different parents but same love", "relatives raised me", "have a friend who accepts me as I am", "being pressed by poverty", and "standing on a knife edge of being hurt and taking heart". Based on the in-depth research on normal teens that have intellectually disabled parents, theoretically speaking, this study expanded the prospect of study on intellectually disabled to their normal, intellectual teenage children. As for practical significance, understanding their parents' intellectual disability, parenting technique training, case management from the community level is suggested. Rregular real condition research of the families, allowance system for economic support et al. is suggested in policy aspect.

• Journal of The Korean Association For Science Education
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• v.37 no.5
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• pp.891-909
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• 2017

This study analyzed some of the discrepancies in quantitative and qualitative data focusing on cognitive and affective achievement in science education. Academic and affective achievement score of 308 high school students were collected as quantitative data, and 33 students were interviewed for qualitative data. We examined the causes and types of discrepancies in terms of testing tools. As a result from quantitative data, there were a large number of students with a big difference between subjects in cognitive achievement, and constructs in affective achievement. More than 20% of the students did not match tendency between achievements in two areas. Through interviews, some examples such as intentional control of science learning for future study and careers, different responses by differences in perception between school science and science, appeared. A comparison of quantitative data by testing tool between qualitative ones and interviews showed conflicting result, where most students evaluated themselves differently from their own quantitative data. That is due to the students' interaction with the testing tools. Two types of discrepancy related to testing tool are found. One is 'the concept difference between the item developer and students,' the other is 'the difference between students' exposed response and their real mindset.' These are related to the ambiguity of the terms used in the tool and response bias due to various causes. Based on this study, an effort is required to elaborate the testing item that matches students' actual perception and to apply students' science learning experience to testing items.

• Journal of Dental Rehabilitation and Applied Science
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• v.16 no.2
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• pp.133-147
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• 2000

A well-planned, precise occlusal adjustment of natural teeth has some distinct advantages over other forms of occlusal therapy. It should be emphasized, however, that an occlusal adjustment is an irreversible procedure and has definite contraindications in some mouths. Generally, the treatment methods for the patients that has open-bite will be following as below. : (1) Use of removable orthopedic repositioning appliance, (2) Orthodontics, (3) Full or partial reconstruction of the dentition, (4) Orthognathic surgical procedure, (5) Occlusal adjustment of the existing natural teeth, (6) Any combination of the above. Above all, the advantages of occlusal adjustment of natural teeth are : (1) the patient is more able to adapt to the changes in jaw position and posture; (2) the phonetic or speaking ability of the patient is not significantly changed and usually is improved; (3) the esthetics of the natural teeth is not altered and often is better; (4) the hygiene of the individual teeth is easily maintained; and (5) the functional usage of the teeth as cutting and chewing devices is markedly improved. The objective of an occlusal adjustment, as with any form of occlusal therapy, is to correct or remove the occlusal interferences, or premature contacts, on the occluding parts of the teeth which prevent a centric relation closure of the mandible. A systematic, disciplined approach can be followed in treatment, the objectives should be listed. They are : (1) Centric relation occlusion of the posterior teeth. (2) Proper "coupling" of the anterior teeth. (3) An acceptable disclusive angle of the anterior teeth in harmony with the condylar movement patterns. (4) Stability of the corrected occlusion. (5) Resolution of the related symptoms. For the patient with open-bite on anterior and posterior teeth, this case report shows the treatment methods in combination the fixed prosthesis with the selective cutting of the natural teeth. Occlusal adjustment is no longer an elective procedure but a mandatory one for patients requiring restorations and those in treatment for TMD dysfunctions or those whose dentitions show signs of occlusal trauma. Occlusal adjustment is essential for all who do not display the above lists.

• Korean Journal of Agricultural and Forest Meteorology
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• v.18 no.4
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• pp.298-306
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• 2016

Planting date shift is one of the means of adapting to climate change in Kimchi Cabbage growers in major production areas in Korea. This study suggests a method to estimate the potential yield of Kimchi Cabbage based on daily temperature accumulation during the growth period from planting to maturity which is determined by a plant phenology model tuned to Kimchi Cabbage. The phenology model converts any changes in the thermal condition caused by the planting date shift into the heat unit accumulation during the growth period, which can be calculated from daily temperatures. The physiological maturity is estimated by applying this model to a variable development rate function depending either on growth or heading stage. The cabbage yield prediction model (Ahn et al., 2014) calculates the potential yield of summer cabbage by accumulating daily heat units for the growth period. We combined these two models and applied to the 1km resolution climate scenario (2000-2100) based on RCP8.5 for South Korea. Potential yields in the current normal year (2001-2010) and the future normal year (2011-2040, 2041-2070, and 2071-2100) were estimated for each grid cell with the planting dates of July 1, August 1, September 1, and October 1. Based on the results, we divided the whole South Korea into 810 watersheds, and devised a three - dimensional evaluation chart of the time - space - yield that enables the user to easily find the optimal planting date for a given watershed. This method is expected to be useful not only for exploring future new cultivation sites but also for developing cropping systems capable of adaptation to climate change without changing varieties in existing production areas.

• Korean Journal of Health Education and Promotion
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• v.19 no.3
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• pp.51-72
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• 2002

This research was conducted to understand and analyze the health-related behaviors of middle school students and get fundamental research data essential to provide efficient student guidance and public health service at school. The interview using Youth Risk Behavior Surveillance System(YRBSS). Translation and modification for Korean students of the YRBS. The Korean version of YRBS(Youth Risk Behavior Surveillance System) that translation and modification for Korean students of the YRBS developed by the Centers for Disease Control and Prevention(CDC)was used to assessment to health-related behaviors of youth. The interviewees were 1040 enrolled students at middle school in Daegu metropolitan city. YRBSS monitors six categories of priority health behaviors among youth and young adults behaviors that contribute to unintentional and intentional injuries; tobacco use; alcohol and other drug use, sexual behaviors that contribute to unintended pregnancy and sexually transmitted diseases(STDs)(including human immunodeficiency virus infection); unhealthy dietary behaviors; and physical activity. The result shows that over 30% of students rarely or never used safety belt and almost students were rarely or never wore a bicycle helmet. During the 12 months preceding the survey, 21.9% female students had felt so sad or hopeless almost every day for $\geq$ 2weeks in a row that they stopped doing some usually activities 20.5% of male middle school students have ever tried cigarette smoking. 26.2% of male students and 27.2% do female students had had over one drinks of alcohol during their lifetime(lifetime alcohol use). 47% of male students had had over one drinks of alcohol on $\geq$ 1 of the 30 days preceding the survey(current alcohol use). Over one half of female student were thought they were overweight. These results suggest that some risk behaviors be very prevalent in a korean middle school students and priority health-risk behaviors, which contribute to the leading cause of mortality and morbidity among youth and adult, often are establish during middle school age, extend into adulthood, are interrelated. Among both children and adults, the leading causes of death are closely linked to these behaviors. Among adults, chronic diseases such as cardiovascular disease, cancer, and diabetes are the national leading killers. Practicing healthy behaviors, such as eating low-fat, high-fruit-and-vegetable diets, getting regular physical activity, and refraining from tobacco use, would prevent many premature deaths. Because health-related behaviors are usually established in childhood, positive choices need to be promoted before damaging behaviors are initiated or become ingrained.

• Convergence Security Journal
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• v.2 no.1
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• pp.87-97
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• 2002

Many firms are utilizing the Internet and various information technologies to effectively manage their business operations with a goal of gaining a competitive advantage in the rapidly changing business environments. Today, the business is characterized as digital economy where information freely flows and business processes are improved with the use of information technologies. Internet technology is playing a key role in transforming the organization and creating new business models. It has become the infrastructure of choice for electronic commerce because it provides process efficiency, cost reduction, and open standards that can easily be adopted by different organizations. Here, the vast amount of data and information slow among the related parties and security issues are very critical matter of research interests by academicians and practitioners. In this research, we address the importance of security framework in managing the data shared among the related parties in the e-business and suggest the security architecture for effectively supporting the needs of e-business in an organization. This research provides valuable contributions both in academics and industry in terms of how security framework and architecture should be set in order to provide the necessary e-business.

• Convergence Security Journal
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• v.11 no.5
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• pp.99-108
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• 2011

The purpose of this study is to profile actual conditions of personal information protection systems operated in overseas countries and examine major considerations of personal information that security service providers must know in the capacity of privacy information processor, so that it may contribute to preventing potential occurrence of any legal disputes in advance. Particularly, this study further seeks to describe fundamental idea and principle of said Personal Information Protection Act; enhancement of various safety measures (e.g. collection / use of privacy data, processing of sensitive information / personal ID information, and encryption of privacy information); restrictions on installation / operation of video data processing devices; and penal regulations as a means of countermeasure against leakage of personal information, while proposing possible solutions to cope with these matters. Using cases among foreign countries for this study. Possible solutions proposed by this study can be summed up as follows: By changing minds with sufficient legal reviews, it is required for security service providers to 1) clearly and further specify any purposes of collecting and using privacy information, if possible, 2) obtain any privacy information by legitimate means as it is necessary to collect such information, 3) stop providing any personal information for the 3rd parties or for any other purposes except fundamental purposes of using privacy information, and 4) have full knowledge about duty of safety measure in accordance with safe maintenance of privacy information and protect any personal information from unwanted or intentional leakage to others.