• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.16 no.2
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• pp.177-188
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• 2021

On December 2015, Financial Supervisory Service(FSS) announced the four key thematic audit review areas, one of them is an appropriation of unbilled revenue. Accounting of unbilled revenue is intertwined with a percentage of completion, that is concerned about discretionary decision by manager. Therefore, if manager motivated by income-increasing manipulation is exaggerating percentage of completion, unbilled revenue is excessively recognized. This problem is caused the serious accounting issues(e.g., shock at a loss for 2013 fiscal year by some construction firms, malpractice of accounting in order-made production industry). Distrust of accounting was grown because the shipbuilding and construction industries successively went poor management and bad accounting of them is revealed. Those accounting issues were the trigger for problem recognition of unbilled revenue, they were background for the designation of appropriation unbilled revenue as thematic audit review areas by FSS. Therefore, this study verified effectiveness of thematic audit review by empirically analyzing whether designation of thematic audit review makes the firm increases conservative behavior. Conservative accounting is estimated by using Basu(1997) model. We analyzed the effect of the thematic audit review on conservative accounting of unbilled revenue by comparing with reflecting unbilled revenue or not. The sample for test consists of firm-years the manufacturing and construction industries from 2012 to 2017. The test results of this study suggested that the conservative accounting of unbilled revenue after designation of the thematic audit review was significantly increased. We also tested again by classifying whether or not it is construction industry. We found that construction industry is more conservative than the other industry only for the designated year of the thematic audit review, otherwise there was not any evidence for significantly increasing conservatism. This study contributes to the literature by empirically analysing relationship of the unbilled revenue to the thematic audit review from the perspective of the conservatism and verifying effectiveness of the thematic audit review.

• Journal of the Korean association of regional geographers
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• v.3 no.2
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• pp.163-193
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• 1997

Medical services are a fundamental and essential service in all urban areas. The location and accessibility of medical service facilities and institutions are critical to the diagnosis, control and prevention of illness and disease. The purpose of this paper is to present the results of a study on the location of medical facilities in Kwangju and the utilization of these facilities by the inhabitants. The following information is a summary of the findings: (1) Korea, like many countries, is now witnessing an increase in the age of its population as a result of higher living standards and better medical services. Korea is also experiencing a rapid increase in health care costs. To ensure easy access to medical consultation, diagnosis and treatment by individuals, the hierarchical efficient location of medical facilities, low medical costs, equalized medical services, preventive medical care is important. (2) In Korea, the quality of medical services has improved significantly as evident by the increased number of medical facilities and medical personnel. However, there is still a need for not only quantitative improvements but also for a more equitable distribution of and location of medical services. (3) There are 503 medical facilities in Kwangju each with a need to service 2,556 people. This is below the national average of 1,498 inhabitants per facility. The higher locational quotient and satisfactory population per medical facility showed at the civic center. On the other hand, problem regions such as the traditional residential area in Buk-Gu, Moo-deung mountain area and the outer areas of west Kwangju still maintain rural characteristics. (4) In the study area there are 86 general medicine clinics which provide basic medical services. i. e. one clinic per every 14,949 residents. As a basic service, its higher locational quotient showed in the residential area. The lower population concentration per clinic was found in the civic center and in the former town center, Songjeong-dong. In recently build residential areas and in the civic center, the lack of general medicine clinics is not a serious medical services issue because of the surplus of medical specialists in Korea. People are inclined to seek a consultation with a specialist in specific fields rather than consult a general practitioner. As a result of this phenomenon, there are 81 internal medicine facilities. Of these, 32.1% provide services to people who are not referred by a primary care physician but who self-diagnose then choose a medical facility specializing in what they believe to be their health problem. Areas in the city, called dongs, without any internal facilities make up 50% of the total 101 dongs. (5) There are 78 surgical facilities within the area, and there is little difference at the locational appearance from internal medicine facilities. There are also 71 pediatric health clinics for people under 15 years of age in this area, represents one clinic per 5,063 people. On the quantitative aspect, this is a positive situation. Accessibility is the most important facility choice factor, so it should be evenly located in proportion to demander distribution. However, 61% of 102 dongs have no pediatric clinics because of the uneven location. (6) There are 43 obstetrical and gynecological clinics in Kwangju, and the number of residents being served per clinic is 15,063. These services need to be given regularly so it should increase the numbers. There are 37 ENT clinics in the study area with the lower concentration in Dong-gu (32.4%) making no locational differences by dong. There are 23 dermatology clinics with the largest concentration in Dong-Gu. There are 17 ophthalmic clinics concentrated in the residential area because of the primary function of this type of specialization. (7) The use of general medicine clinics, internal medicine clinics, pediatric clinics, ENT clinics by the inhabitants indicate a trend toward primary or routine medical services. Obstetrics and gynecology clinics are used on a regular basis. In choosing a general medicine clinic, internal medicine clinic, pediatric clinic, and a ENT clinic, accessibility is the key factor while choice of a general hospital, surgery clinic, or an obstetrics and gynecology clinic, thes faith and trust in the medical practitioner is the priority consideration. (8) I considered the efficient use of medical facilities in the aspect of locational and management and suggest the following: First, primary care facilities should be evenly distributed in every area. In Kwangju, the number of medical facilities is the lowest among the six largest cities in Korea. Moreover, they are concentrated in Dong-gu and in newly developed areas. The desired number of medical facilities should be within 30 minutes of each person's home. For regional development there is a need to develop a plan to balance, for example, taxes and funds supporting personnel, equipment and facilities. Secondly, medical services should be co-ordinated to ensure consistent, appropriate, quality services. Primary medical facilities should take charge of out-patient activities, and every effort should be made to standardize and equalize equipment and facility resources and to ensure ongoing development and training in the primary services field. A few specialty medical facilities and general hospitals should establish a priority service for incurable and terminally ill patients. (9) The management scheme for the inhabitants' efficient use of medical service is as follows: The first task is to efficiently manage medical facilities and related services. Higher quality of medical services can be accomplished within the rapidly changing medical environment. A network of social, administrative and medical organizations within an area should be established to promote information gathering and sharing strategies to better assist the community. Statistics and trends on the rate or occurrence of diseases, births, deaths, medical and environment conditions of the poor or estranged people should be maintained and monitored. The second task is to increase resources in the area of disease prevention and health promotion. Currently the focus is on the treatment and care of individuals with illness or disease. A strong emphasis should also be placed on promoting prevention of illness and injury within the community through not only public health offices but also via medical service facilities. Home medical care should be established and medical testing centers should be located as an ordinary service level. Also, reduced medical costs for the physically handicapped, cardiac patients, and mentally ill or handicapped patients should be considered.

• Journal of the korean academy of Pediatric Dentistry
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• v.27 no.1
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• pp.122-134
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• 2000

The aim of this study is (1) to establish the baseline information concerning the width of keratinized gingiva, depth of gingival sulcus and width of attached gingiva on the buccal surface of the teeth: and (2) to determine the relationship between the above values and tooth eruption: and (3) to estimate the frequency of mucogingival problems. The results were as follows; 1. The mean width of attached gingiva of the children aged $6\sim12$ proved to be wider in the maxilla than in the mandible. Of the primary teeth, the widest width was found in the areas of maxillary primary lateral incisors and maxillary primary canines(3.50mm and 3.55mm). The narrowest was noted in the area of mandibular first primary molars(1.34mm) In the permanent dentition, the greatest width was found in the areas of maxillary permanent lateral incisors (3.00mm). The narrowest was noted in the area of mandibular first premolars(0.55mm). 2. In the primary dentition, the width of attached gingiva of primary canines and first and second primary molars became wider from the age of six as the age increased. In the permanent dentition of the boys, only mandibular central incisors and maxillary first molars showed the tendency towards increase in the width of attached gingiva with increasing age. In the permanent dentition of girls, central and lateral incisors of both jaws and maxillary first molars showed statistically significant increase in the width of attached gingiva with increasing age(p<0.05). 3. At the age of tooth change, the attached gingiva of primary teeth were almost wider than those of successive permanent teeth (p<0.05). 4. During the period of 6 to 12 years of age, the width of keratinized gingiva and the depth of gingival sulcus of permanent tooth at the age of twelve were larger than those of primary tooth at the age of six (p<0.05). 5. The maximum in the frequency of mucogingival problems was found in the areas of upper and lower first primary molars of primary dentition, and in the upper and lower first premolars of permanent dentition regardless of sex. The frequency was higher in primary teeth than in the corresponding successive permanent teeth These teeth showed tendency towards increase in mucogingival problems with age.

• Journal of Korean Public Health Nursing
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• v.3 no.1
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• pp.74-100
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• 1989

Inspite of the lots of studies on the harmfulness of cigarette smoking to the body published by many researchers since 1950, cigarette smoking people are increasing in number especially, cigarette smoking by young and women causes a serious problem. Examining the physiological motives of youth shows that, impulse which the youth want to immitate the adults, alluring curiousity, and defiant physiology of escaping from the norm of traditional groups which has been banned are cooperated well compoundly. As the period of the youth is the one which they accumulate knowledge and charactor by learning as well as the period of growth mentally, and physically they should be rightly educated about smoking before they addicted to smoking and it is desirable for us to make the youth to understand how harmfully the smoking is to effect to their growth and mental soundness simply not as a social norm which they should not smoke. The main motive of this study on the attitude of smoking by the youth is to give basic materials related on this field. For this study, 647 questionnaires were used as studying material which were able to analyze among 720 questionnaires of 2 classes of each grade of 3 high schools among the high schools of boys, girls and co-educated in Seoul from Oct. 21, 1988 through Oct. 26, 1988. Study Instrument are graded in Likert's 5 point from 40 questions which are 20 questions m affirmations and 20 questions in negations after analyzing the factors on 60 simple sentence questions which the students showed in preliminary studies. And these are systemized to be measured from 1 point which means they think smoking IS very bad to 5points which means they think smoking is really good. In these collected materials, technical statistics of frequency. percentage, average, standard deviation are used for general character and smoking attitude, $X^2-test$ for examinning Independant variables of physical. emotional, ethical and other areas pearson's coefficient of correlation for related direction and degree" and step­regression analysis for the degree of relative contribution of all variables which effect smoking attitude. The results of this study are as follows; 1. The smoking attitude of high school boys and girls showed average of 1.78 in physical area, 2.63 in emotional area, 2.61 in ethical area, 2.29 in other area respectively in a negative attitude generally also the negative attitude are expressed most strongly in physical area. I've can also say by this results that smoking is harmful to their health and further more it can be judged that this proves the youth in the period of preparation be adults have a strong curiousity in the emotional, ethical and other areas. 2. The most influential variables in each field as related factors effecting smoking attitude of the student can be explained from 13.2 in physical area the lowest experienced variables to 25.2 in emotional area the highest of degree of smoking experience. The fact that the more the smoking experienced students are increasing in number the higher tendency which accept the' smoking tells as the importance of health education about the population of latest student's smoking as important variables shown equally in each area. Those of grade, age, numbers of smoking people in house are showed meaningful in pure interrelation. Those related to the acceptance of teacher's smoking, sex, mothors education are shown meaningful in opposite interrelations. This means that the' increasing number' of smoking people in grade age, the number of smoker in family have a affirmative attitude. And people who are not interested in teacher's smoking wants to quit it, and whose mother's education is higher have a negative attitude. 3. The most negatively answered questions of the smoking attitude In physical, emotional, ethical and other areas are as belows; Firstly too much smoking is harmful to our health is 1.12 point. Secondly smoking have a ill-effect on pregnancy and embryo is 1.13 point. Thirdly smoking is harmful· to our health is 1.27 point. Fourthly smoking in crowed area with the people such as In a bus or subway should be prohibited is 1.27point. Fifthly smoking can ruin lungs is 1.31 point. And the most affirmatively answered questions are also as below; Firstly we showed smoke depending on time and place is 3.96 points. Secondly smoking is just habit is 3.83 points. Thirdly smoking people seem to be unable and deplorable is 3.69 point. Fourthly smoking should be prohibited by law is 3.56 points. Fifthly high school student's smoking is immitation of adults is 3.52 points.

• Economic and Environmental Geology
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• v.39 no.1 s.176
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• pp.27-38
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• 2006

To understand the geologic and hydrogeochemical controls on the occurrence of high fluoride concentrations in bedrock groundwaters of South Korea, we examined a total of 367 hydrochemistry data obtained from deep groundwater wells (avg. depth=600 m) that were drilled fur exploitation of hot springs. The fluoride concentrations were generally very high (avg. 5.65mg/L) and exceeded the Drinking Water Standard (1.5 mg/L) in $72\%$ of the samples. A significant geologic control of fluoride concentrations was observed: the highest concentrations occur in the areas of granitoids and granitic gneiss, while the lowest concentrations in the areas of volcanic and sedimentary rocks. In relation to the hydrochemical facies, alkaline $Na-HCO_3$ type waters had remarkably higher F concentrations than circum-neutral to slightly alkaline $Ca-HCO_3$ type waters. The prolonged water-rock interaction occurring during the deep circulation of groundwater in the areas of granitoids and granitic gneiss is considered most important for the generation of high F concentrations. Under such condition, fluoride-rich groundwaters are likely formed through hydrogeochemical processes consisting of the removal of Ca from groundwater via calcite precipitation and/or cation exchange and the successive dissolution of plagioclase and F-bearing hydroxyl minerals (esp. biotite). Thus, groundwaters with high pH and very high Na/Ca ratio within granitoids and granitic gneiss are likely most vulnerable to the water supply problem related to enriched fluorine.

• Korean Journal of Environmental Agriculture
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• v.13 no.1
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• pp.19-30
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• 1994

This study was conducted to investigate the degree of ground water pollution used for drinking water in Cheju Island. Samples were collected monthly from 31 wells of 10 divided areas and were analyzed for $NO_3-N$, pH, $SO_4$, Cl and hardness from 1987 to 1992. $NO_3-N$ concentrations in the samples, with the exception of sample No.23, did not exceed the standard concentration of drinking-water(10mg/l). $NO_3-N$ concentrations at area 10, unpolluted area, ranged from <1.0 mg/l to just over 1.2 mg/l. However, samples from the business district of the area 8 showed the concentrations ranging from 5 mg/l in 1987 to 8.l mg/l in 1992 with a mean of 6.8 mg/l, about 5 times higher than those from the area 10. $NO_3-N$ concentration in sample No. 23 increased from 4 mg/l in 1987 to 12.6 mg/l in 1991. Average rate of increase in $NO_3-N$ in samples of No. 1, 2, 4, and 8 at area 8 was about 1.2mg/l per year in the study period. The ground water at area 1, 2, 3, 4, 5, 6, and 7 showed in the range of pH 7 to 8.1, being similar to area 10. However, pH at area 8 was in the range of 6.6 to 7.3, being lower than that in the other areas. Hardness at area 1, 2, 3, 4, 5, and 6 were in the range of 30 to 80 mg/l, being higher than that at area 10. Those at area 8 were the highest among all the other areas tested. The results of this study suggest that $NO_3-N$ contamination in ground water could be a problem at hotel complexes and business district in Cheju Island.

• Journal of Preventive Medicine and Public Health
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• v.28 no.1 s.49
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• pp.59-72
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• 1995

This study was carried out to analyze the food intake and associated factors of the urban poor elderly by comparing poor district, Unbong rental apartment in Bansong 2 dong with other areas in Pusan. 135 elderlies(men 36, women 99) in Unbong rental apartment, 136 elderlies(men 45, women 91) in the other areas were investigated during the period of March to August in 1994. The assumption that the study area represented poor district was satisfied because the age and sex distribution was not significantly different, and the income of the study area was significantly lower than that of the control area. The variables of hospitalized in previous 12 month, gastrointestinal problem, alcohol drinking, cigarette smoking did not differ significantly. But the variables of chronic disease, take medicine, perceived health, vitamin supplement differed significantly between two groups. Therefore some factors associated with health state in the study area are worse than those of the control area. At most of all variables, nutrients intake of the study area did not reach the recommended dietary allowances(RDA) for Koreans, and that nutrient intakes of the study area were significantly lower than those of the control area. The hypothesis of this study that nutrient status depends on economical status was proved. As for the score of nutritional knowledge, the study area was significantly lower than the control area. But as for the score of nutritional behavior, two areas were not significantly different. The latter is counter result of our hypothesis, owing to the effect of the confounding factors including education etc. As for the correlation of variables, not only economic status and educational level, but the score of nutritional knowledge effects strongly on nutrient status in the study area, the poor district. Therefore, adequate nutritional education to the elderly in e poor district should be considered.

• The Journal of Korean Academy of Prosthodontics
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• v.48 no.1
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• pp.69-74
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• 2010

Purpose: The purpose of this study was to analyze the influence of palatal height on Korean vowels and speech intelligibility in Korean adults and to produce baseline data for future prosthodontic treatment. Material and methods: Forty one healthy Korean men and women who had no problem in pronunciation, hearing, and communication and had no history of airway disease participated in this study. Subjects were classified into H, M, and L groups after clinical determination of palatal height with study casts. Seven Korean vowels were used as sample vowels and subjects'clear speech sounds were recorded using Multispeech software program on computer. The F1 and the F2 of 3 groups were produced and they were compared. In addition, the vowel working spaces of 3 groups by /a/, /i/, and /u/ corner vowels were obtained and their areas were compared. Kruskal-Wallis test and Mann-Whiteny U test were used as statistical methods and P < .05 was considered statistically significant. Results: There were no significant differences in formant frequencies among 3 groups except for the F2 formant frequency between H and L group (P = .003). In the analysis of vowel working space areas of 3 groups, the vowel working spaces of 3 groups were similar in shape and no significant differences of their areas were found. Conclusion: The palatal height did not affect vowel frequencies in most of the vowels and speech intelligibility. The dynamics of tongue activity seems to compensate the morphological difference.

• Korean Journal of Remote Sensing
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• v.39 no.2
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• pp.247-253
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• 2023

As climate change problem has recently become serious, studies are being conducted to identify carbon dioxide (CO₂) emission dynamics based on satellite data to reduce emissions. It is also very important to analyze spatial patterns by estimating and mapping CO₂ emissions dynamic. Therefore, in this study, CO₂ emissions in the Korean Peninsula from 2013 to 2020 were estimated and mapped. To spatially estimate and map emissions, we use the enhanced vegetation index adjusted nighttime light index, an index that combines nighttime light (NTL) and vegetation index, to map both areas where NTL is observed and areas where NTL is not observed. In order to spatially estimate and map CO₂ emissions, the total annual emissions of the Korean Peninsula were calculated, resulting in an increase of 11% from 2013 to 2017 and a decrease of 13% from 2017 to 2020. As a result of the mapping, it was confirmed that the spatial pattern of CO₂ emissions in the Korean Peninsula were concentrated in urban areas. After being divided into 17 regions, which included the downtown area, the metropolitan area accounted for roughly 40% of CO₂ emissions in the Korean Peninsula. The region that exhibited the most significant change from 2013 to 2020 was Sejong City, showing a 96% increase.

• Korean Journal of Remote Sensing
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• v.33 no.6_1
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• pp.931-946
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• 2017

The purpose of this study is to observe and analyze soil moisture conditions with high resolution and to evaluate its application feasibility to agriculture. For this purpose, we used three Landsat-8 OLI (Operational Land Imager)/TIRS (Thermal Infrared Sensor) optical and thermal infrared satellite images taken from May to June 2015, 2016, and 2017, including the rural areas of Jeollabuk-do, where 46% of agricultural areas are located. The soil moisture conditions at each date in the study area can be effectively obtained through the SPI (Standardized Precipitation Index)3 drought index, and each image has near normal, moderately wet, and moderately dry soil moisture conditions. The temperature vegetation dryness index (TVDI) was calculated to observe the soil moisture status from the Landsat-8 OLI/TIRS images with different soil moisture conditions and to compare and analyze the soil moisture conditions obtained from the SPI3 drought index. TVDI is estimated from the relationship between LST (Land Surface Temperature) and NDVI (Normalized Difference Vegetation Index) calculated from Landsat-8 OLI/TIRS satellite images. The maximum/minimum values of LST according to NDVI are extracted from the distribution of pixels in the feature space of LST-NDVI, and the Dry/Wet edges of LST according to NDVI can be determined by linear regression analysis. The TVDI value is obtained by calculating the ratio of the LST value between the two edges. We classified the relative soil moisture conditions from the TVDI values into five stages: very wet, wet, normal, dry, and very dry and compared to the soil moisture conditions obtained from SPI3. Due to the rice-planing season from May to June, 62% of the whole images were classified as wet and very wet due to paddy field areas which are the largest proportions in the image. Also, the pixels classified as normal were analyzed because of the influence of the field area in the image. The TVDI classification results for the whole image roughly corresponded to the SPI3 soil moisture condition, but they did not correspond to the subdivision results which are very dry, wet, and very wet. In addition, after extracting and classifying agricultural areas of paddy field and field, the paddy field area did not correspond to the SPI3 drought index in the very dry, normal and very wet classification results, and the field area did not correspond to the SPI3 drought index in the normal classification. This is considered to be a problem in Dry/Wet edge estimation due to outlier such as extremely dry bare soil and very wet paddy field area, water, cloud and mountain topography effects (shadow). However, in the agricultural area, especially the field area, in May to June, it was possible to effectively observe the soil moisture conditions as a subdivision. It is expected that the application of this method will be possible by observing the temporal and spatial changes of the soil moisture status in the agricultural area using the optical satellite with high spatial resolution and forecasting the agricultural production.