• Journal of the Korea Academia-Industrial cooperation Society
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• v.10 no.4
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• pp.877-886
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• 2009

Since 1982, the auditee have selected the auditor under market mechanism. Under the system on which the auditor have been chosen by client, there have been chances for opinion shopping, etc. To prevent those, some audit regulations have been introduced. Prior studies have documented the positive effect of these audit regulations. Those studies, however, had some limitations which they dealt with just short event period for empirical tests. This study examines the effect of Auditor Turnover Ratio on the Quality of Earnings using a sample of firms that were listed on Korea Exchange(KRX) from 1995 to 2004. The firms that change auditor frequently are expected to have low disclosure quality. The CEO with the incentives to manage or manipulate earnings could accomplish this purpose by replacing existing auditor with more friendly auditor, which could result in eventually lowering earning's quality of the firm. The result of empirical test shows that the accrual quality of firms which have high auditor turnover ratio are significantly lower than those of firms which have low ratio. This result is consistent with our hypothesis that the more frequently a firm changes auditor, the lower the quality of earning is. This evidence might give the implication to policy-making supervisor.

• Journal of Korean Society for Atmospheric Environment
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• v.27 no.5
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• pp.485-493
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• 2011

In Korea, PM (Particulate Matter) emissions caused by coal-fired power plants are measured by a system, so called Clean Air Policy Support System (CAPSS), which uses foreign emission factors. However, the system fails to reflect the characteristics of domestic power plants. In this regard, this study aims to develop local, accurate domestic emission factors. The study measured the amount of TSP (Total Suspended Particulates), PM10 and PM2.5 by collecting samples from the latter parts of pollution control devices which were installed at 3 bituminous-fired power plants and 3 anthracite-fired power plants. The results showed that the average concentrations of TSP, PM10 and PM2.5 measured at bituminous-fired power plants were 4.63 mg/$Sm^3$, 2.96 mg/$Sm^3$ and 3.07 mg/$Sm^3$ respectively, much higher than those from anthracite-fired power plants (2.96 mg/$Sm^3$, 2.47 mg/$Sm^3$ and 1.37 mg/$Sm^3$, respectively). In addition, bituminous-fired power plants showed higher ratios of PM10/TSP and PM2.5/TSP with 0.66 and 0.92, respectively, compared to 0.82 and 0.46, the ratios of PM10/TSP and PM2.5/TSP measured in anthracite-fired power plants. Emission factors based-on concentration measurements were also higher for bituminous-fired power plants, and PM with smaller particles tended to have bigger difference in emission factors between the two fuels. This study calculated the amount of PM emissions by using the estimated emission factors. When it comes to the PM emissions, it was less than that of CAPSS while similar to that of CleanSYS in its amount. It is expected that the emission factors developed by this study will be used in Korea replacing foreign emission factors currently used in Korea by ensuring the objectivity and reliability as domestic emission factors.

• Journal of Korea Port Economic Association
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• v.23 no.3
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• pp.79-101
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• 2007

The purpose of this study is to identify key factors of Co-opetition through examining the environmental and structural changes in the ports industry and suggest a few Co-opetition strategies for enhancing our ports capabilities in the long-term. In recent years, the trend toward market liberalization and globalization in ports industry has made rapid progress and it made the competition fiercer. To survive in this rapid changes, the ports have traditionally pursed a competitive strategy. However, an alternative strategy replacing the traditional strategy was introduced: namely, 'Co-opetition' a buzzword combining competition and co operation. Policy proposals this study suggests are the construction of a database regarding costs and benefits of ports for more effective analysis and improving the competitive power of a shipping company operating national flag carriers for achieving the purpose of Co-opetition and adoption of selection and concentration strategy for increasing the possibility of Co-opetition success.

• Journal of Digital Convergence
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• v.12 no.2
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• pp.373-378
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• 2014

To investigate the wear status of contact lenses by analyzing care of contact lenses container and actual condition of people wearing contact lenses and in Gyeonggido. The results were based on a questionnaire survey of 200 people who are the students of the middle school, the high school and the college among the clients of opticians to purchase contact lenses for six months from January 2013 to July 2013. According to the poll, the highest number of those polled, 139 (55.16%) people, said they were wearing cosmetic color contact lenses. Female respondents and male respondents were in the proportion of 177 (88.5%) to 23 (11.5%), respectively. 37 people (18.5%) who responded said "yes" to the question of them sharing contact lenses and glasses. 103 people (51.5%) answered "no" to the question of regularly replacing their lens containers. 148 people (74%) answered "yes" to the question of having glasses in order to investigate contact lens wearers user rate of glasses. The highest number of respondents, 127 people (63.5%), said "middle school" was the first time that they wore contacts. Meanwhile, 65 people (43.92%) said they initiated wearing glasses at 4th-6th grades. It is considered that it is necessary using proper contact lenses suitable for the clients' eye health in order of vision correction, rather than for cosmetic purposes. The role of the optician is considered to be very important for the proper management of the appropriate contact lens hygiene and regular optical check-ups of the contact lens wearers.

• Journal of the Korean Association of Geographic Information Studies
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• v.20 no.4
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• pp.115-125
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• 2017

In current, as the release of national base map with an equivalent scale and accuracy for the whole territory areas in South Korea, rapid spatial information industry such as national land development, GIS, and car navigation are used in a variety of spatial information industry as decision making method, and a lot of research and policies are proposed for the wide expansion of spatial information industry. For this, as of 2013, it contributes to the latest trend of spatial information field in order to solve the problems for the latest trend of spatial information, replacing modification of base maps as dividing the whole territory to zone with policy transformation by ordinary modifications. Therefore, this paper evaluates the possibility of modification and renewal of national base maps(scale: 1:5,000) using drones which currently get the limelight from a variety of research fields and industries. In particular, as a result of overlapping orthophoto, 3D point clouds extracted from images acquired by low-cost drones, and digital maps which are applied for the tasks of modification and renewal, it presents 0.2m precision and 0.1m accuracy. This means that drone-based photorgammetry technique can be fully utilized in the tasks of digital map modification and renewal because it conforms the error range of work regulation in making the national base maps(scale 1: 5000).

• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.1
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• pp.131-137
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• 2021

This study estimated acreage response functions for greenhouse paprika, greenhouse strawberry, open-land garlic, and open-land spinach by using Gyeongsangnamdo agricultural income data. The results show that the cultivation area for greenhouse paprika increased because the agricultural management costs decreased, and the risk of price volatility was relatively low. On the other hand, the cultivation area for greenhouse strawberries decreased due to increasing agricultural management costs and the greater risk of price volatility. In the case of open-land garlic and spinach, the cultivation area remained stagnant due to the greater risk of price volatility, despite increasing agricultural revenue. We derived several policy implications from our results. The risk of price volatility in agricultural products is greater for crops grown on land rather than crops grown in greenhouses. Therefore, the local government needs to adopt the "agricultural revenue guarantee insurance" in preference to crops grown on land rather than crops grown in greenhouses. On the other hand, in the case of greenhouse crops, agricultural management costs are very high. Thus, local government should focus on replacing old facilities and supplying smart-farm facilities that reduce agricultural management costs such as heating costs.

• Animal Bioscience
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• v.35 no.1
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• pp.29-38
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• 2022

Objective: The objective of this study was to compare the feeding value, meat nutrients and associative effects of a diet comprised of various corn silages inclusion with peanut vine or wheat straw in finishing beef cattle. Methods: One hundred and eighty Simmental crossbred beef steers were blocked and assigned to the follow treatments: i) whole plant corn silage-based diet (control, WPCS), ii) mixed forages-based diet (replacing a portion of corn silage with wheat straw, WPCSW), iii) corn stalklage-based diet (CS), and iv) sweet corn stalklage-based diet (SCS). Each group consisted of 5 repeated pens with 9 steers/pen. The diets were formulated to be isonitrogenous and isoenergetic with same forage to concentrate ratio. Experimental diets were fed for 90 d. Results: The effective ruminal degradability of dry matter and crude protein were highest for WPCS diet (p<0.05), for neutral detergent fiber was highest in SCS diet (p<0.05). The average daily gain was greater for cattle offered the WPCS diet, intermediate with WPCSW and SCS and lowest with CS (p<0.001). The concentration of non-esterified fatty acid in serum was higher for steers fed with CS and SCS diets than those offered WPCS and WPCSW steers (p<0.001). The treatments did not affect the general nutritional contents and amino acids composition of Longissimus dorsi of steers (p>0.05). Conclusion: The corn silage-based diet exhibited the highest feeding value. The sweet corn stalklage and wheat straw as an alternative to corn silage offered to beef cattle had limited influence on feeding value and meat nutrients. However, the value of a corn stalklage-based diet was relatively poor. To sum up, when the high quality forage resources, such as corn silage, are in short supply, or the growth rate of beef cattle decreases in the later finishing period, the sweet stalklage and wheat straw could be used as a cheaper alternative in feedlot cattle diet without sharp reducing economic benefits.

• Journal of the Society of Disaster Information
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• v.19 no.1
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• pp.44-59
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• 2023

Purpose: In the event of mass casualties, triage must be done promptly and accurately so that as many patients as possible can be recovered and returned to the battlefield. However, medical personnel have received many tasks with less manpower, and the battlefield for classifying patients is too complex and uncertain. Therefore, we studied an artificial intelligence model that can assist and replace medical personnel on the battlefield. Method: The triage model is presented using reinforcement learning, a field of artificial intelligence. The learning of the model is conducted to find a policy that allows as many patients as possible to be treated, taking into account the condition of randomly set patients and the medical capability of the military hospital. Result: Whether the reinforcement learning model progressed well was confirmed through statistical graphs such as cumulative reward values. In addition, it was confirmed through the number of survivors whether the triage of the learned model was accurate. As a result of comparing the performance with the rule-based model, the reinforcement learning model was able to rescue 10% more patients than the rule-based model. Conclusion: Through this study, it was found that the triage model using reinforcement learning can be used as an alternative to assisting and replacing triage decision-making of medical personnel in the case of mass casualties.

• (The) Research of the performance art and culture
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• no.39
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• pp.357-392
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• 2019

This paper reexamines the formation process of Ch'anggŭk, Korea's musical drama based on p'ansori in the 1930s, focusing on the Ch'anggŭk gramophone records and the repertoire of the Chosŏn Sŏngak Yŏn'guhoe(Korean Vocal Music Association). The paper discussed the achievements and limitations of the Chosŏn Sŏngak Yŏn'guhoe which was at the center of the formation of Ch'anggŭk by examining the activities of the Chosŏn Sŏngak Yŏn'guhoe in the 1930s. The role of 'ipche-chang' and 'narrator' in the Ch'anggŭk gramophone records was seen as Ch'anggŭk imagination that was realized by the members of the Chosŏn Sŏngak Yŏn'guhoe who recognized the 'dramatic space and stage', which is distinct from p'ansori, Korean traditional vocal and percussion music. In addition, the paper discussed the difference and meaning of the concept of 'Sin-Ch'anggŭk' between Seo Hang-Seok and Song Seok-Ha, which is derived from the Ch'anggŭk formation. The performance of stage Ch'anggŭk in the 1930s was a repetition of the discussion that it should reach a point of Kagŭk, music or song dramas. This paper discussed the process of replacing the term 'Ch'anggŭk' with 'Kagŭk' at the time, and examined the way Ch'anggŭk stage was established as a perfect form during the process. The formation of Ch'anggŭk by members of the Chosŏn Sŏngak Yŏn'guhoe could be an important achievement in the history of Ch'anggŭk, but there was no choice but to reveal the limitation in the formal aspect due to the 'refinement' and 'exclusion' according to the cultural policy of Japan. P'ansori musicality was enhanced, but it could not contain the spirit and diversity of the times, so it could be said that there was no choice but to stop as a rudimentary creative imagination of Ch'anggŭk. Ch'anggŭk is a genre that is inherently limited, but the limitation can be overcome over the times, which will be covered in a subsequent paper.

• Journal of the Korea Society of Computer and Information
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• v.29 no.7
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• pp.169-179
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• 2024

Currently, information technologies such as blockchain and metaverse are being innovatively developed in Korea and around the world. The government has defined the innovation of these cyber-related technologies as the fourth industrial revolution and presented the Digital New Deal as an important policy of the Korean version of the New Deal, and is implementing various policies and systems related to it. This situation is expected to affect the development of the real estate registration system in Korea. Moreover, as the Supreme Court is currently promoting the transition to a future registration system, it is necessary to examine whether blockchain technology, which allows parties to exchange value without a third party guaranteeing the transaction, can be used in the real estate registration system. In order to secure the credibility of the real estate registration as electronic information under the registration system that introduces electronic registration and blockchain system, the transparency of transaction identification and real estate registration details should also be recorded using the blockchain system as a way to prevent such crimes and legal disputes. As a solution, it is worth considering how to improve the reliability of transaction identification, recognize the actual examination rights of the registrar in the foundation system of the real estate register, and increase public trust by going through the notarization stage when recording rights such as real rights, and consider how to introduce a blockchain system at this stage to ensure integrity and reliability. In the stage before the current real estate registration and study system is converted to a blockchain system, the clarity, transparency, and consistency of the real estate registration entries with the actual real estate must be established so that the real estate study can finally be recognized as authoritative, thereby ensuring the trust of the transaction parties to the real estate study system that has adopted the blockchain system in the future, and bringing us closer to the goal of real estate transactions in the form of smart contracts between the parties who have trusted it based on transparency and integrity of real estate study in the real estate transaction market.