• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.18 no.1
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• pp.173-188
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• 2023

This paper analyzed the Earnings management of firms selected as preliminary Unicorn. If a manager is selected as a preliminary unicorn firm, he can receive financial support of up to 20 billion won, creating a factor in managing the manager's earnings. The motive for management's earnings management is related to the capital market. Accounting information is used by investors and financial analysts, and corporate profits affect corporate value. Therefore, if the accounting earning is adjusted upward, the corporate value will be raised and investment conditions will be favorable. In this paper, earnings quality was measured by the modified Jones model of Dechow et al.(1995) by the ROA control model of Kothari et al.(2005) among the discretionary accruals estimated using an alternative accrual prediction model. Competing similar companies in the same market as the selected companies were formed, and the discretionary accruals were mutually compared to verify the research hypotheses, and only the selected companies were analyzed for the audit year and after the audit year. As a result of the analysis, it was found that the companies selected as preliminary unicorns had higher earnings management compared to the corresponding companies in question, which had a negative impact on the quality of accounting profits. It was found that the companies selected as preliminary unicorns continued to receive incentives for management's earnings management even after being selected. These results indicate that the companies selected as prospective unicorns are recognized for their value in the market through external growth rather than internal growth, and thus, incentives for management's earnings management to attract investment from external investors under favorable conditions are continuing. In the future preliminary unicorn selection evaluation, it was possible to present what needs to be reviewed on the quality of accounting earning. The implication of this paper is that the factors of management's earnings management eventually hinder investors and creditors from judging the reliability of accounting information. It was suggested that a policy alternative for the K-Unicorn Project, which enhances reliability were presented by reflecting the evaluation of earnings quality through discretionary accruals.

• The Sea:JOURNAL OF THE KOREAN SOCIETY OF OCEANOGRAPHY
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• v.13 no.3
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• pp.168-177
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• 2008

Trafficablility of a miner and potential environmental impacts due to mining activities should be considered in the selection of a commercial manganese nodule mining site. These two factors can be evaluated comparatively with physical properties and shear strength of sea-bed sediments. For the qualitative comparison of potential minig sites in terms of these two factors, physical properties such as water contents, void ratios, porosities, and grain densities, and shear strengths of surface sediments were determined for the three potential manganese nodule mining sites(KR1, KR2, and KR5) in the Korean manganese nodule contract area, northeast Pacific. For the study, sediment samples were collected from 107 stations from 2004 to 2006. The physical properties of surface sediments showed more significant differences between northern(KR1, KR2) and southern(KR5) blocks than between northern blocks(KR1 vs. KR2). Water content, void ratio, and porosity of sediments from KR5 were relatively higher than those from KR1 and KR2. Grain density of sediments from KR5 was relatively lower than those from KR1 and KR2. Shear strengths of the top 10cm sediments were higher in KR1 and KR2, whereas those of the deeper part were highest in KR5 block. Generally, sediments of high water contents are less suspendible than those of the low water contents by benthic disturbances, thus less disturbance is expected in the sediments of high water content by mining activities. In terms of trafficability, the shear strength of sediment below 10 cm deep is more important than shallower part because miner will disturb at least top 10 cm interval of the surface sediments. Base on these results, we conclude that KR5 area will be the best site for commercial mining among three investigated sites in this study.

• Journal of the Society of Disaster Information
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• v.20 no.2
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• pp.339-350
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• 2024

Purpose: This study analyzes accessibility of 10 hydrogen charging stations in Seoul and identifies areas that were difficult to access. The purpose is to re-analyze accessibility by adding a new location in terms of equity and safety of location placement, and then draw implications by comparing the improvement effects. Method: By applying the location-allocation model and the service area model based on network analysis of the ArcGIS program, areas with weak access were identified. The location selection method applied the 'Minimize Facilities' method in consideration of the need for rapid arrival to insufficient hydrogen charging stations. The limit distance for arrival within a specific time was analyzed by applying the average vehicle traffic speed(23.1km/h, Seoul Open Data Square) in 2022 to three categories: 3,850m(10minutes), 5,775m(15minutes), 7,700m(20minutes). In order to minimize conflicts over the installation of hydrogen charging stations, special standards of the Ministry of Trade, Industry and Energy applied to derive candidate sites for additional installation of hydrogen charging stations among existing gas stations and LPG/CNG charging stations. Result: As a result of the analysis, it was confirmed that accessibility was significantly improved by installing 5 new hydrogen charging stations at relatively safe gas stations and LPG/CNG charging stations in areas where access to the existing 10 hydrogen charging stations is weak within 20 minutes. Nevertheless, it was found that there are still areas where access remains difficult. Conclusion: The location allocation model is used to identify areas where access to hydrogen charging stations is difficult and prioritize installation, decision-making to select locations for hydrogen charging stations based on scientific evidence can be supported.

• The Journal of The Korea Institute of Intelligent Transport Systems
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• v.23 no.2
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• pp.132-141
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• 2024

In this study, the differences in user satisfaction and the variables influencing the satisfaction with demand response transport (DRT) by travel purpose were compared. The purpose of DRT travel was divided into commuting/school and shopping/leisure travel. A survey conducted on 'Shucle' users in Sejong City was used for the analysis and the least absolute shrinkage and selection operator (LASSO) regression analysis was applied to minimize the overfitting problems of the multilinear model. The results of the analysis confirmed the possibility that the introduction of the DRT service could eliminate the blind spot in the existing public transportation, reduce the use of private cars, encourage low-carbon and public transportation revitalization policies, and provide optimal transportation services to people who exhibit intermittent travel behaviors (e.g., elderly people, housewives, etc.). In addition, factors such as the waiting time after calling a DRT, travel time after boarding the DRT, convenience of using the DRT app, punctuality of expected departure/arrival time, and location of pickup and drop-off points were the common factors that positively influenced the satisfaction of users of the DRT services during their commuting/school and shopping/leisure travel. Meanwhile, the method of transfer to other transport modes was found to affect satisfaction only in the case of commuting/school travel, but not in the case of shopping/leisure travel. To activate the DRT service, it is necessary to consider the five influencing factors analyzed above. In addition, the differentiating factors between commuting/school and shopping/leisure travel were also identified. In the case of commuting/school travel, people value time and consider it to be important, so it is necessary to promote the convenience of transfer to other transport modes to reduce the total travel time. Regarding shopping/leisure travel, it is necessary to consider ways to create a facility that allows users to easily and conveniently designate the location of the pickup and drop-off point.

• Korean Circulation Journal
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• v.53 no.4
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• pp.254-267
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• 2023

Background and Objectives: Although the shortage of donor is a common problem worldwide, a significant portion of unutilized hearts are classified as marginal donor (MD) hearts. However, research on the correlation between the MD and the prognosis of heart transplantation (HTx) is lacking. This study was conducted to investigate the clinical impact of MD in HTx. Methods: Consecutive 73 HTxs during 2014 and 2021 in a tertiary hospital were analyzed. MD was defined as follows; a donor age >55 years, left ventricular ejection fraction <50%, cold ischemic time >240 minutes, or significant cardiac structural problems. Preoperative characteristics and postoperative hemodynamic data, primary graft dysfunction (PGD), and the survival rate were analyzed. Risk stratification by Index for Mortality Prediction after Cardiac Transplantation (IMPACT) score was performed to examine the outcomes according to the recipient state. Each group was sub-divided into 2 risk groups according to the IMPACT score (low <10 vs. high ≥10). Results: A total of 32 (43.8%) patients received an organ from MDs. Extracorporeal membrane oxygenation was more frequent in the non-MD group (34.4% vs. 70.7, p=0.007) There was no significant difference in PGD, 30-day mortality and long-term survival between groups. In the subgroup analysis, early outcomes did not differ between low- and high-risk groups. However, the long-term survival was better in the low-risk group (p=0.01). Conclusions: The outcomes of MD group were not significantly different from non-MD group. Particularly, in low-risk recipient, the MD group showed excellent early and long-term outcomes. These results suggest the usability of selected MD hearts without increasing adverse events.

• Journal of the Korean Applied Science and Technology
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• v.40 no.4
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• pp.685-698
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• 2023

This study aimed to identify binge-eating behavior and food addiction in Korean population and to determine their associations with obesity, eating behaviors, mental health and cognitive characteristics. We collected clinical questionnaire scores related to eating problems (e.g. binge eating, food addiction, food cravings), mental health (e.g. depression), and cognitive functions (e.g. impulsivity, emotion regulation) in 257 Korean adults in the normal and the obese weight ranges. Binge-eating and food addiction were most frequent in obese women (binge-eating: 46.6%, food addiction: 29.3%) when we divided the participants into 4 groups depending on gender and obesity status. The independence test using the data with propensity score matching confirmed that binge-eating and food addiction were more prevalent in obese individuals. Finally, we constructed the logistic regression models using forward selection method to evaluate the influence of various clinical questionnaire scores on binge-eating and food addiction respectively. Binge-eating was significantly associated with the clinical scales of eating disorders, food craving, state anxiety, and emotion regulation (cognitive reappraisal) as well as food addiction. Food addiction demonstrated the significant effect of food craving, binge-eating, the interaction of obesity and age, and years of education. In conclusion, we found that binge-eating and food addiction are much more frequent in females and obese individuals. Both binge-eating and food addiction commonly involved eating problems (e.g. food craving), but there was difference in mental health and cognitive risk factors. Therefore, it is required to distinguish food addiction from binge-eating and investigate intrinsic and environmental risk factors for each pathology.

• Korean Journal of Poultry Science
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• v.51 no.2
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• pp.97-106
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• 2024

This study utilized the non-invasive MyotonPRO^® device to analyze the stiffness in breast muscles of commercial broilers (Ross 308 and Arbor Acres) and compared these findings with data reported for Ross 708, where Woody Breast (WB) symptoms had been previously documented. The research revealed that Ross 308 and Arbor Acres displayed relatively lower stiffness values compared to Ross 708, suggesting a lack of WB expression. These results indicate differentiation in breast muscle traits across strains and underscore the necessity for further research into factors influencing WB manifestation. The study also measured additional muscle tone characteristics such as Frequency, Decrement, Relaxation, and Creep across various growth stages (2, 4, 6, and 8 weeks), finding significant variations with pronounced severity at weeks 2 and 8. An increase in stiffness was observed as the broilers aged, pointing to potential growth-related or stress-induced changes affecting WB severity. A strong positive correlation was established between increased breast meat weight and WB severity, highlighting that heavier breast meat could exacerbate the condition. This correlation is vital for the poultry industry, suggesting that weight management could help mitigate WB effects. Moreover, the potential for genetic selection and breeding strategies to reduce WB occurrence was emphasized, which could aid in enhancing management practices in commercial poultry production. Collectively, these insights contribute to a deeper understanding of WB in broilers and propose avenues for future research and practical strategies to minimize its impact.

• Journal of Food Hygiene and Safety
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• v.39 no.1
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• pp.26-34
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• 2024

In this study, the food service management levels of cafeterias in childcare facilities were investigated based on the number of meal recipients and the working status of the kitchen staff. The study included 199 childcare facilities nationwide that received food supplies from the food ingredients distribution company, Pulmuone Foodmerce, from 2021 to 2022. The assessment was conducted using 61 inspection items. The analysis revealed that, as the number of meal recipients and kitchen staff members decreased, the documentation of inspection results was less likely to be conducted (P<0.05). Facilities with fewer meal recipients showed less adequate health status checks for kitchen staff, and those with fewer kitchen staff showed insufficient compliance with hygienic clothing (P<0.05). Additionally, facilities with fewer meal recipients showed a higher frequency of lapses in checking the expiration dates of stored ingredients (P<0.05), requiring increased management attention. They also exhibited the absence of internal temperature measurement records during heating processes (P<0.05). Furthermore, facilities with fewer meal recipients demonstrated inadequate maintenance of kitchen facilities (P<0.05). Significantly higher adenosine triphosphate (ATP) levels were detected on the hands and cutting boards of the kitchen staff in facilities with fewer meal recipients and fewer kitchen staff (P>0.05). Overall, facilities with fewer meal recipients exhibited insufficient infrastructure management for kitchen operations and inadequate hygiene management. These results are expected to provide foundational data for the selection of national support programs for childcare facilities in the future.

• Journal of the Korean Society of Radiology
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• v.84 no.1
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• pp.185-196
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• 2023

Purpose This study aimed to investigate radiomics analysis of ultrasonographic images to develop a potential biomarker for predicting lymph node metastasis in papillary thyroid carcinoma (PTC) patients. Materials and Methods This study included 431 PTC patients from August 2013 to May 2014 and classified them into the training and validation sets. A total of 730 radiomics features, including texture matrices of gray-level co-occurrence matrix and gray-level run-length matrix and single-level discrete two-dimensional wavelet transform and other functions, were obtained. The least absolute shrinkage and selection operator method was used for selecting the most predictive features in the training data set. Results Lymph node metastasis was associated with the radiomics score (p < 0.001). It was also associated with other clinical variables such as young age (p = 0.007) and large tumor size (p = 0.007). The area under the receiver operating characteristic curve was 0.687 (95% confidence interval: 0.616-0.759) for the training set and 0.650 (95% confidence interval: 0.575-0.726) for the validation set. Conclusion This study showed the potential of ultrasonography-based radiomics to predict cervical lymph node metastasis in patients with PTC; thus, ultrasonography-based radiomics can act as a biomarker for PTC.

• Journal of the Korean earth science society
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• v.45 no.3
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• pp.260-276
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• 2024

The purpose of this study is to explore whether pre-service teachers majoring in earth science improve their perception of computational thinking through STEAM classes focused on engineering-based wave power plants. The STEAM class involved designing the most efficient wave power plant model. The survey on computational thinking practices, developed from previous research, was administered to 15 Earth science pre-service teachers to gauge their understanding of computational thinking. Each group developed an efficient wave power plant model based on the scientific principal of turbine operation using waves. The activities included problem recognition (problem solving), coding (coding and programming), creating a wave power plant model using a 3D printer (design and create model), and evaluating the output to correct errors (debugging). The pre-service teachers showed a high level of recognition of computational thinking practices, particularly in "logical thinking," with the top five practices out of 14 averaging five points each. However, participants lacked a clear understanding of certain computational thinking practices such as abstraction, problem decomposition, and using bid data, with their comprehension of these decreasing after the STEAM lesson. Although there was a significant reduction in the misconception that computational thinking is "playing online games" (from 4.06 to 0.86), some participants still equated it with "thinking like a computer" and "using a computer to do calculations". The study found slight improvements in "problem solving" (3.73 to 4.33), "pattern recognition" (3.53 to 3.66), and "best tool selection" (4.26 to 4.66). To enhance computational thinking skills, a practice-oriented curriculum should be offered. Additional STEAM classes on diverse topics could lead to a significant improvement in computational thinking practices. Therefore, establishing an educational curriculum for multisituational learning is essential.