• Management & Information Systems Review
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• v.35 no.4
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• pp.169-184
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• 2016

Deferred tax assets (liability) in a company's financial statements are to reflect the temporary difference between taxable income and accounting income and therefore can provide useful information as a proxy for discretionary accruals. In addition, deferred tax assets allow a company to manage its earnings by reviewing the feasibility of the assets' recognition. As such, this study focused on deferred tax assets to examine their relationship with discretionary accruals, which were measured by a modified Jones model (Dechow et al. 1995), and investigated the impact of audit quality on this relationship. In order to control for the effects of tax rate change and measurement credibility, deferred tax assets of 2,670 non-financial firms from 2009 to 2010 were collected as samples for the study. The results of the empirical analysis are as follows. First, the samples as a whole indicated that deferred tax assets have a negative relationship with discretionary accruals in a general sense, but a high-quality audit did not reveal a significant relationship between them. Second, the 1,379 samples with negative discretionary accruals did not reveal a significant relationship between deferred tax assets and discretionary accruals; however, the result showed a significant negative relationship under a high-quality audit. These findings suggest that in the case of negative discretionary accruals, a high-quality audit restricts an earnings management technique that utilizes deferred tax assets and that the assets can be a useful tool for detecting discretionary accruals. The present study is meaningful in that, unlike previous research, it combined the two contrasting roles of deferred tax assets-that of an earnings management detector and an earnings management tool-to examine their general relationship. The study also suggested that audit quality could influence the usefulness of deferred tax assets in providing information on discretionary accruals.

• Restorative Dentistry and Endodontics
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• v.33 no.4
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• pp.341-351
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• 2008

This study investigated the effect of intermittent polymerization on the rate of polymerization shrinkage and cuspal deflection in composite resins. The linear polymerization shrinkage of each composite was measured using the custom-made linometer along with the light shutter specially devised to block the light at the previously determined interval. Samples were divided into 4 groups by light curing method; Group 1) continuous light (60s with light on); Group 2) intermittent light (cycles of 3s with 2s light on & 1s with light off for 90s): Group 3) intermittent light (cycles of 2s with 1s light on & 1s with light off for 120s); Group 4) intermittent light (cycles of 3s with 1s light on & 2s with light off for 180s). The amount of linear polymerization shrinkage was measured and its maximum rate (Rmax) and peak time (PT) in the first 15 seconds were calculated. For the measurement of cuspal deflection of teeth, MOD cavities were prepared in 10 extracted maxillary premolars. Reduction in the intercuspal distance was measured by the custom-made cuspal deflection measuring machine. ANOVA analysis was used for the comparison of the light curing groups and t-test was used to determine significant difference between the composite resins. Pyramid showed the greater amount of polymerization shrinkage than Heliomolar (p < 0.05). There was no significant difference in the linear polymerization shrinkage among the groups. The Rmax was group 4 < 3, 2 < 1 in Heliomolar and group 3 < 4 < 2, 1 in Pyramid (p < 0.05). Pyramid demonstrated greater cuspal deflection than Heliomolar. The cuspal deflection in Heliomolar was group 4 < 3 < 2, 1 and group 4, 3 < 2, 1 in Pyramid (p < 0.05). It was concluded that the reduced rate of polymerization shrinkage by intermittent polymerization can help to decrease the cuspal deflection.

• Journal of Genetic Medicine
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• v.4 no.1
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• pp.45-52
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• 2007

Purpose : A simple, rapid, and highly sensitive analytical method for Gb3 in plasma was developed without labor-ex tensive pre-treatment by electrospray ionization MS/ MS (ESI-MS/MS). Measurement of globotriaosy lceramide (Gb3, ceramide trihex oside) in plasma has clinical importance for monitoring after enzyme replacement therapy in Fabry disease patients. The disease is an X-linked lipid storage disorder that results from a deficiency of the enzyme ${\alpha}$-galactosidase A (${\alpha}$-Gal A). The lack of ${\alpha}$-Gal A causes an intracellular accumulation of glycosphingolipids, mainly Gb3. Methods : Only simple 50-fold dilution of plasma is necessary for the extraction and isolation of Gb3 in plasma. Gb3 in diluted plasma was dissolved in dioxane containing C17:0 Gb3 as an internal standard. After centrifugation it was directly injected and analyzed through guard column by in combination with multiple reaction monitoring mode of ESI-MS/MS. Results : Eight isoforms of Gb3 were completely resolved from plasma matrix. C16:0 Gb3 occupied 50% of total Gb3 as a major component in plasma. Linear relationship for Gb3 isoforms w as found in the range of 0.001-1.0 ${\mu}g$/mL. The limit of detection (S/N=3) was 0.001 ${\mu}g$/mL and limit of quantification was 0.01 ${\mu}g$/mL for C16:0 Gb3 with acceptable precision and accuracy. Correlation coefficient of calibration curves for 8 Gb3 isoforms ranged from 0.9678 to 0.9982. Conclusion : This quantitative method developed could be useful for rapid and sensitive 1st line Fabry disease screening, monitoring and/or diagnostic tool for Fabry disease.

• Journal of the Korean earth science society
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• v.40 no.2
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• pp.135-148
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• 2019

Although the technology for the observation of solar radiation is rapidly developing worldwide, in Korea the guidelines for comparing observations of solar radiation are only now under preparation. In this study, a procedure for intercomparison observations of solar radiation was established which accounts for meteorological and geographical conditions. The intercomparisons among observations by national reference pyranometers were carried out at the Asia Regional Radiation Center, Japan, in 2017. Recently, the result of the calibration of the reference pyranometer of the Korean Meteorological Administration (KMA) has been reported. Using the KMA pyranometer as a reference, comparisons between observations and calibrations were carried out for the standard (B to J) pyranometers of the KMA, and for the reference (A) and the standard pyranometers of the Gangneung-Wonju National University. The intercomparisons were carried out between October 24 and October 25, 2018. The sensitivity constants were adjusted according to the results of the data analysis performed on October 24. On October 25, a post-comparison observation was also performed, and the data of the participating pyranometers were verified. The sensitivity constants were calculated using only data corresponding to a solar radiation of $450.0W\;m^{-2}$ or higher. The B and I pyranometers exhibited a small error (${\pm}0.50W\;m^{-2}$), and the applied sensitivity constants were in the range $0.08-0.16{\mu}V(W\;m^{-2})^{-1}$. For the C pyranometer, the adjustment of the sensitivity constant was the largest, i.e., $-0.16{\mu}V(W\;m^{-2})^{-1}$. As a result, the nine candidate pyranometers could be calibrated with an average error of $0.06W\;m^{-2}$ (0.08%) with respect to the KMA reference, which falls within the allowed tolerance of ${\pm}1.00%$ (or ${\pm}4.50W\;m^{-2}$).

• 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 KIISE:Computer Systems and Theory
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• v.34 no.8
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• pp.337-347
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• 2007

An embedded system is called a multi-mode embedded system if it performs multiple applications by dynamically reconfiguring the system functionality. Further, the embedded system is called a multi-mode multi-task embedded system if it additionally supports multiple tasks to be executed in a mode. In this Paper, we address a HW/SW partitioning problem, that is, HW/SW partitioning of multi-mode multi-task embedded applications with timing constraints of tasks. The objective of the optimization problem is to find a minimal total system cost of allocation/mapping of processing resources to functional modules in tasks together with a schedule that satisfies the timing constraints. The key success of solving the problem is closely related to the degree of the amount of utilization of the potential parallelism among the executions of modules. However, due to an inherently excessively large search space of the parallelism, and to make the task of schedulabilty analysis easy, the prior HW/SW partitioning methods have not been able to fully exploit the potential parallel execution of modules. To overcome the limitation, we propose a set of comprehensive HW/SW partitioning techniques which solve the three subproblems of the partitioning problem simultaneously: (1) allocation of processing resources, (2) mapping the processing resources to the modules in tasks, and (3) determining an execution schedule of modules. Specifically, based on a precise measurement on the parallel execution and schedulability of modules, we develop a stepwise refinement partitioning technique for single-mode multi-task applications. The proposed techniques is then extended to solve the HW/SW partitioning problem of multi-mode multi-task applications. From experiments with a set of real-life applications, it is shown that the proposed techniques are able to reduce the implementation cost by 19.0% and 17.0% for single- and multi-mode multi-task applications over that by the conventional method, respectively.

• Journal of Korean Society of Forest Science
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• v.81 no.4
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• pp.337-345
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• 1992

In this research, a kinematic wave model was applied for the runoff analysis, Regulation of streamflow was estimated by the calibration of roughness coefficient as a parameter. The data analyzed were obtained from Ananomiya and Shirasaka experimental basins at Tokyo University Forest in Aichi. Estimation methods and characteristics of roughness coefficient as a evaluation method of hydrological function of forest are summarized as follows ; 1. Roughness coefficient($N_s$) indicates the resistance of hillslope to the flowing water of surface runoff. There exists an hypothesis that resistance of hillslope to flowing water increase with the growth forest and development of the $A_o$ layer. 2. Roughness coefficient($N_s$) was estimated by the parameter when the stream direct runoff was calculated by using the kinematic wave. 3. Secular change of '$N_s$' in ananomiya has a curve which has an upper limit and increases exponentially near the limit. The curve quickly increased from 1935 to 1945 when results of afforestation for erosion control were thought to be effective. On the other hand, slight increase of '$N_s$' in Shirasaka indicates that there was not such a big change in the surface of soil layer. 4. The increase of '$N_s$' was related with decrease of direct runoff and increase of base flow. It was recognized that the rate of direct runoff decreased with the improvement of forest physiognomy and the rate of base flow was increased. But absolute value of water runoff per one storm decreased in chronological order.

• The Journal of Korean Society for Radiation Therapy
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• v.19 no.2
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• pp.91-97
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• 2007

Purpose: To evaluate the feasibility of a commercial ion chamber array for intensity modulated radiation therapy (IMRT) quality assurance (QA) was performed IMRT patient-specific QA Materials and Methods: A use of IMRT patient-specific QA was examined for nasopharyngeal patient by using 6MV photon beams. The MatriXX (Wellhofer Dosimetrie, Germany) was used for IMRT QA. The case of nasopharyngeal cancer was performed inverse treatment planning. A hybrid dose distribution made on the CT data of MatriXX and solid phantom all of the same gantry angle (0$^\circ$). The measurement was acquired with geometrical condition that equal to hybrid treatment planning. The $\gamma$-index (dose difference 3%, DTA 3 mm) histogram was used for quantitative analysis of dose discrepancies. An absolute dose was compared at the high dose low gradient region. Results: The dose distribution was shown a good agreement by gamma evaluation. A proportion of acceptance criteria was 95.8%, 97.52%, 96.28%, 98.20%, 97.78%, 96.64% and 92.70% for gantry angles were 0$^\circ$, 55$^\circ$, 110$^\circ$, 140$^\circ$, 220$^\circ$, 250$^\circ$ and 305$^\circ$, respectively. The absolute dose in high dose low gradient region was shown reasonable agreement with the RTP calculation within $\pm$3%. Conclusion: The MatriXX offers the dosimetric characteristics required for performing both relative and absolute measurements. If MatriXX use in the clinic, it could be simplified and reduced the IMRT patient-specific QA workload. Therefore, the MatriXX is evaluated as a reliable and convenient dosimeter for IMRT patient-specific QA.

• Radiation Oncology Journal
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• v.21 no.4
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• pp.276-282
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• 2003

Purpose: Although high-dose-rate intracavitary radiotherapy (HDR ICR) has been used in the treatment of cervical cancer, the potential for increased risk of late complication, most commonly in the rectum, is a major concern. We have previously reported on 136 patients treated with HDR brachytherapy between 1995 and 1999. The purpose of this study is to upgrade the previous data and confirm the correlation between late rectal complication and rectal dose in cervix cancer patients treated with HDR ICR. Materials and Methods: A retrospective analysis was peformed for 222 patients with cevix cancer who were treated for curative intent with external beam radiotherapy (EBRT) and HDR ICR from July 1995 to December 2001. The median dose of EBRT was 50.4 (30.6$\~$56.4) Gy with a daily fraction size 1.8 Gy. A total of six fractions of HDR ICR were given twice weekly with fraction size of 4 (3$\~$5.5) Gy to A point by Iridium-192 source. The rectal dose was calculated at the rectal reference point using the barium contrast criteria. in vivo measurement of the rectal dose was peformed with thermoluminescent dosimeter (TLD) during HDR ICR. The median follow-up period was 39 months, ranging from 6 to 90 months. Results: Twenty-one patients (9.5$\%$) experienced late rectal bleeding, from 3 to 44 months (median, 13 months) after the completion of RT. The calculated rectal doses were not different between the patients with rectal bleeding and those without, but the measured rectal doses were higher in the complicated patients. The differences of the measured ICR rectal fractional dose, ICR total rectal dose, and total rectal biologically equivalent dose (BED) were statistically significant. When the measured ICR total rectal dose was beyond 16 Gy, when the ratio of the measured rectal dose to A point dose was beyond 70$\%$, or when the measured rectal BED was over 110 Gy$_{3}$, a high possibility of late rectal complication was found. Conclusion: Late rectal complication was closely correlated with measured rectal dose by in vivo dosimetry using TLD during HDR ICR. If data from in vivo dosimetry shows any possibility of rectal bleeding, efforts should be made to reduce the rectal dose.

• The Journal of Korean Academy of Prosthodontics
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• v.51 no.3
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• pp.190-198
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• 2013

Purpose: The purposes of this study were to investigate osseointegration around zirconia implants which had machined or alumina sandblasted surface, and to compare the results with titanium implants. Materials and methods: The study was performed on the tibia of 6 pigs. Three types of implants were investigated: group T-titanium implant, group Z-machined zirconia implant, group ZS-alumina sandblasting treated zirconia implant. Zirconia implants were manufactured from yttria-stabilized tetragonal zirconia polycrystalline (Acucera Inc., Pocheon, Korea). A total of 36 implants were installed in pigs' tibias. After 1, 4 and 12 weeks of healing period, the periotest and the histomorphometric analysis were performed. The data were analyzed using one-way ANOVA and significance was assessed by the Scheffe test (${\alpha}=.05$). Results: In the measurement of surface roughness, highest Ra value was measured in group T with significant difference. No significant differences were found among groups regarding Periotest values. After 1 week, in comparison of bone to implant contact (BIC), group Z showed higher value with significant difference. In comparison of bone area (BA), group T and group Z showed higher value with significant difference than group ZS. After 4 weeks, in comparison of BIC, group T showed higher value with significant difference. Comparison of BA showed no significant difference among each implant. After 12 weeks, the highest mean BIC values were found in group T with significant difference. Group ZS showed higher BIC value with significant difference than group Z. In comparison of BA, group T and group ZS showed higher value with significant difference than group Z. Conclusion: Zirconia implant showed low levels of osseointegration in this experiment. Modification of surface structure should be taken into consideration in designing zirconia implants to improve the success rate.