• Journal of Digital Convergence
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• v.18 no.12
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• pp.243-249
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• 2020

This study analyzes the earnings management that can occur in the process of public offering in the process of SMEs reducing cost of capital, risks and seeking opportunities for direct financing. Since a company is subject to strict supervision during the IPO process, it is possible to prevent the phenomenon that the company value evaluated in the market is underestimated, or to perform earnings management in consideration of overestimation. This study attempted to verify the degree of earnings management through discretionary accruals and actual earnings management values that can affect the earnings ratio of the IPO of a company. For this study, total accruals were calculated and analyzed through discretionary accruals, sales, costs, and actual earnings management adjustments from production activities. As a result of the analysis, discretionary accruals, which are the countermeasures for earnings management during the listing process, have a positive(+) relationship in both the stock price return and the sales adjustment value, which can be viewed as a factor that induces high valuation. As a result of this, there may be a risk of adverse selection for the benefit amount, and information asymmetry may exist for public offering stocks. This study can provide useful guidelines for evaluating corporate value to domestic SMEs and investors that do business with Chinese companies as well as China through the current and type of earnings management of Chinese listed companies.

• The Journal of Korean Society for School & Community Health Education
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• v.22 no.4
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• pp.49-60
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• 2021

Objectives: Laboratories have various latent physical, chemical, biological, and ergonomical factors according to the diversification and fusion of research and development activities. This study aims to investigate the chemical exposure concentrations of college laboratories and evaluate their health risks, and use them as basic data to promote the health of college students. Methods: The sampling and analysis of harmful chemicals in the air in laboratories were performed using Method 1500 of the U.S. National Institute for Occupational Safety and Health (NIOSH)의 Method 1500. The harmful chemicals in the laboratories were divided into carcinogenic and non-carcinogenic chemicals. Risk assessment was performed using the cancer risk (CR) for carcinogenic chemicals and using the hazard index (HI) for non-carcinogenic chemicals. Results: The harmful chemicals in college laboratories consisted of acetone, diethyl ether, methylene chloride, n-hexane, ethyl acetate, chloroform, tetrahydrofuran, toluene, and xylenes. They showed the highest concentrations in laboratories A (acetone 0.001~2.34ppm), B (chloroform 0.95~6.35ppm), C (diethyl ether 0.08~8.68ppm), and D (acetone 0.07~14.96ppm). The risk assessment result for non-carcinogenic chemicals showed that the HI of methylene chloride was 2.052 for men and 2.333 for women, the HI of N-hexane was 4.442 for men and 5.05 for women. Thus, the HI values were higher than 1. The risk of carcinogenic chemicals is determined by an excess cancer risk (ECR) value of 1.0×10^-5, which means that one in 100,000 people has a cancer risk. The ECRs of chloroform exceeded 1.0×10^-5 for both men and women, indicating the possibility of cancer risk. Conclusion: College laboratories showed the possibility of non-carcinogenic health risks for methylene chloride, n-hexane, tetrahydrofuran (THF), toluene, and xylenes, and carcinogenic health risks for chloroform, methylene chloride. However, this study used the maximum values of measurements to determine the worst case, and assumed that the subjects were exposed to the corresponding concentrations continuously for 8 hours per day for 300 days per year. In consideration of the nature of laboratory environment in which people are intermittently exposed, rather than continuously, to the chemicals, the results of this study has an element of overestimation.

• Journal of the Korean earth science society
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• v.42 no.2
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• pp.135-148
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• 2021

The purpose of this study was to evaluate the urban heat island (UHI) intensity and the corresponding surface temperature forecast obtained using the local data assimilation and prediction system (LDAPS) of the Korea Meteorological Administration (KMA) against the AWS observation. The observed UHI intensity in Seoul increases during spring and winter, while it decreases during summer. It is found that the diurnal variability of the UHI intensity peaks at dawn but reaches a minimum in the afternoon. The LDAPS overestimates the UHI intensity in summer but underestimates it in winter. In particular, the model tends to overestimate the UHI intensity during the daytime in summer but underestimate it during the nighttime in winter. Moreover, surface temperature errors decrease in summer but increase in winter. The underestimation of the winter UHI intensity appears to be associated with weak forecasting of urban temperature in winter. However, the overestimated summer UHI intensity results from the underestimation of the suburban temperature forecast in summer. In order to improve the predictability of the UHI intensity, an urban canopy model (MORUSES) that considers urban effects was combined with LDAPS and used for simulation for the summer of 2017. The surface temperature forecast for the city was improved significantly by adopting MORUSES, and there were remarkable improvements in urban surface temperature morning forecasts. The urban canopy model produced an improvement effect that weakened the intensity of the UHI, which showed an overestimation during summer.

• Tunnel and Underground Space
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• v.32 no.6
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• pp.518-529
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• 2022

In Task C of the DECOVALEX-2023 project, nine institutes from six nations are developing their numerical codes to simulate thermo-hydro-mechanical coupled behavior for the FE experiment performed at Mont Terri underground rock laboratory, Switzerland. Currently, Step 1 for comparing the simulation results to field data is the ongoing stage, and we used the OGS-FLAC simulator for a series of numerical simulations. As a result, temperature increase depending on the heating hysteresis was well simulated, and saturation variation in the bentonite depending on phase change was observed. However, due to the suction overestimation, relative humidity and temperature change in the bentonite and the pressure variation in the Opalinus clay showed a difference compared to the field data. From the observation, it is confirmed that the effect of the bentonite capillary pressure is dominant to the flow analysis in the disposal system. We further plan to draw improved results considering tunnel support material and accurate initial water pressure distribution. Additionally, the thermal, hydrological, and mechanical anisotropy of the Opalinus clay was well simulated. From the simulation results, we confirmed the applicability of the OGS-FLAC simulator in the disposal system analysis.

• Atmosphere
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• v.32 no.2
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• pp.103-118
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• 2022

This study evaluates the simulated meteorological fields with a particular focus on the low-level wind, which plays an important role in air pollutants dispersion, under the varying synoptic environment. Additionally, the effects of subgrid-scale orography parameterization and improved topography/land-use data on the simulated low-level wind is investigated. The WRF model version 4.1.3 is utilized to simulate two cases that were affected by different synoptic environments. One case from 2 to 6 April 2012 presents the substantial low-level wind speed over the Korean peninsula where the synoptic environment is characterized by the baroclinic instability. The other case from 14 to 18 April 2012 presents the relatively weak low-level wind speed and distinct diurnal cycle of low-level meteorological fields. The control simulations of both cases represent the systematic overestimation of the low-level wind speed. The positive bias for the case under the baroclinic instability is considerably alleviated by applying the subgrid-scale orography parameterization. However, the improvement of wind speed for the other case showing relatively weak low-level wind speed is not significant. Applying the high-resolution topography and land-use data also improves the simulated wind speed by reducing the positive bias. Our analysis shows that the increased roughness length in the high-resolution topography and land-use data is the key contributor that reduces the simulated wind speed. The simulated wind direction is also improved with the high-resolution data for both cases. Overall, our study indicates that wind forecasts can be improved through the application of the subgrid-scale orography parameterization and high-resolution topography/land-use data.

• Journal of the Korean earth science society
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• v.44 no.2
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• pp.135-147
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• 2023

Satellite-observed significant wave heights (SWHs), which are widely used to understand the response of the ocean to climate change, require long-term and continuous validation. This study examines the accuracy and error characteristics of SWH observed by nine satellite altimeters in the North Pacific and North Atlantic Ocean for 25 years (1992-2016). A total of 137,929 matchups were generated to compare altimeter-observed SWH and in-situ measurements. The altimeter SWH showed a bias of 0.03 m and a root mean square error (RMSE) of 0.27 m, indicating relatively high accuracy in the North Pacific and North Atlantic Ocean. However, the spatial distribution of altimeter SWH errors showed notable differences. To better understand the error characteristics of altimeter-observed SWH, errors were analyzed with respect to in-situ SWH, time, latitude, and distance from the coast. Overestimation of SWH was observed in most satellite altimeters when in-situ SWH was low, while underestimation was observed when in-situ SWH was high. The errors of altimeter-observed SWH varied seasonally, with an increase during winter and a decrease during summer, and the variability of errors increased at higher latitudes. The RMSEs showed high accuracy of less than 0.3 m in the open ocean more than 100 km from the coast, while errors significantly increased to more than 0.5 m in coastal regions less than 15 km. These findings underscore the need for caution when analyzing the spatio-temporal variability of SWH in the global and regional oceans using satellite altimeter data.

• Nuclear Engineering and Technology
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• v.27 no.6
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• pp.859-869
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• 1995

The present study is to understand the physical phenomena anticipated during the accident with RHR loss under mid-loop operation in a PWR and, at the same time, to examine the prediction capability of RELAP5/MOD3.1 on such an accident, by simulating an integral test relevant to this accident for reliable analysis in an actual PWR. The selected experiment, i.g. BETHSY Test 6.9a, represents the configuration with the pressurizer manway open and steam generators unavailable during the accident. Accordingly, the results of this ok are sure to contribute to understanding both the key events as well as the sensitive parameters, anticipated in the accident, for validity of the actual analysis. In the simulation result overall behavior as well as major phenomena observed in the experiment have been predicted reasonably by RELAP5/MOD3.1, however, the problem associated with enormous computing time .due to small time step size has been encountered. Besides, the code prediction of higher swollen level in the pressure vessel has given rise to overestimation of both pressurizer level and RCS pressure. Subsequently, overprediction of the break flow through the manway has led to earlier core uncovery than that in the experiment by about 400 seconds. As a whole, it is demonstrated from both the experiment and the analysis that gravity feed has not been sufficient to recover the core level and thus additional forced feed has been necessary in this configuration.

• Journal of the Korean Geotechnical Society
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• v.24 no.9
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• pp.13-21
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• 2008

Partitioning tracer method is a useful tool to characterize large domains of the aquifers contaminated with light nonaqueous phase liquids (LNAPLs). Sorption of the partitioning tracers to the organic matter content of soil can potentially influence the efficacy of partitioning tracer method. LNAPL-water partitioning coefficients of tracers ($K_{nw}$), measured by static method, showed linear relationship. Sorption isotherm tests were conducted to evaluate the sorption capacity of the soils packed in the columns and the results were appropriately represented by Freundlich sorption isotherm. The sorption of tracers proportionally increased with the increase of the organic matter content of the soil. Laboratory experiments were conducted in four columns each packed with soils of different organic matter contents to determine the potential interference effects of sorption to soil organic matter content and correction factors for the errors in estimation of LNAPLs by partitioning tracer method. Though there were no contaminants added, breakthrough curves from columns packed with mixture of Jumunjin standard sand and organic matter showed separation of tracers. Columns were then contaminated to residual saturation with kerosene and breakthrough curves were obtained. The results show that sorption of tracers to soil organic matter leads to an increase in the retardation factor (R) and hence, to an overestimation of the saturation of LNAPLs. A relation between the percentage of organic matter content and the corresponding percentage error in the estimation of NAPLs has been developed.

• Science of Emotion and Sensibility
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• v.26 no.1
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• pp.65-78
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• 2023

Aircraft are representative of human-machine systems. There is a delay between the human operation and the completion of the machine operation such as when the machine starts to operate and when the force is transmitted to the machine and completed. Time perception is an important component of timing tasks and is known to be affected by the anxiety associated with high arousal. This research verified the impact of weather, flight, and time conditions on the anxiety and time perception of in-service pilots in a virtual reality area. Weather conditions were divided into visual flight weather conditions and very low visibility conditions. Experiments 1 and 2 were performed with different flight and time conditions. In Experiment 1, time perception was measured by employing a button added to the control rod in the scenario of hovering and level flight with relatively little transformed in momentum and little delay. In Experiment 2, time perception was measured in the procedure of naturally taking off the helicopter by employing only the control stick in a takeoff scenario where there was a lot of transformation in momentum and a lot of delays. As a result of the experiment, it was reported that anxiety and heart rate increased in very low visibility conditions In particular, among all flight conditions in Experiments 1 and 2, it was reported that time was overestimated in the scenario of increased anxiety. This outcome can lead to overestimation of time under the impact of anxiety and failure of the timing task, which may lead to challenges in maneuvering and possibly lead to accidents.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.26 no.4B
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• pp.389-398
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• 2006

The present study compositely applied the self-organizing map (SOM), which is a kind of artificial neural networks (ANNs), and the back propagation algorithm (BPA) for the rainfall-runoff prediction model taking account of the irregular variation of the spatiotemporal distribution of rainfall. To solve the problems from the previous studies on ANNs, such as the overestimation of low flow during the dry season, the underestimation of runoff during the flood season and the persistence phenomenon, in which the predicted values continuously represent the preceding runoffs, we introduced SOM theory for the preprocessing in the prediction model. The theory is known that it has the pattern classification ability. The method proposed in the present research initially includes the classification of the rainfall-runoff relationship using SOM and the construction of the respective models according to the classification by SOM. The individually constructed models used the data corresponding to the respectively classified patterns for the runoff prediction. Consequently, the method proposed in the present study resulted in the better prediction ability of runoff than that of the past research using the usual application of ANNs and, in addition, there were no such problems of the under/over-estimation of runoff and the persistence.