• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.2
• /
• pp.143-150
• /
• 2021

This study investigates and analyzes the difference in Indonesian banks' earnings quality in the pre-audit and post-audit period. This study also investigates the difference in audit quality done by public accounting firms. This study employs time series data taken from the unaudited and audited financial statements of banks listed on the Indonesia Stock Exchange in 2012-2016. Sample selection is made by using a purposive sampling method. The population of this study is 43 banks, and after checking the data for validity and reliability, the final sample size was 26 banks. Audit quality is operationalized with the size of the auditor. Earnings quality is proxied by accruals calculated using the Beaver and Engel (1996) model. The data analysis method used in this study is the paired-sample t-test and chow test. This study shows that there is no difference in earnings quality in the pre-audit and post-audit period. This study also reveals no difference in audit quality between the big four and non-big four auditors. These findings mean that independent auditors do not play a useful role in increasing the reliability of accounting information presented by management to stakeholders. Besides, this study's results do not verify the agency theory regarding auditors' role to minimize opportunistic management behavior in preparing financial statements.

• Journal of Korean Society of Forest Science
• /
• v.86 no.2
• /
• pp.177-185
• /
• 1997

The influences of fertilizer treatment and clones of five willows and one hybrid poplar on above ground and soil carbon (C) accumulations in a willow bioenergy plantation were studied. The aboveground and soil samples were collected in the winter of 1992 and 1993 from the previously established willow plantation at Tully, New York, U.S.A. in 1987. Half of the plots were fertilized annually with 336kg/ha N, 112kg/ha P, and 224kg/ha K. All trees were harvested annually. The most productive clone, willow clone SV1 with fertilization, accumulated 5.4 and 6.8 t/ha/yr aboveground C contents during the sixth(1992) and seventh(1993) growing seasons, respectively. The average percentage of C in bolewood, bolebark, and branches for the five willow clones and one hybrid poplar clone ranged from 51.1 to 57.5, from 54.0 to 55.4, and from 55.6 to 56.5, respectively, among all treatment combinations. Only tyro of the six clones(SA22 and SA2) responded significantly to the addition of fertilizer by increasing the amount of aboveground C accumulated for the 1992 sampling period(clone-by-fertilizer interaction). No fertilization effect, on aboveground C content, was noted for the 1993 sampling period. No significant fertilization effect on soil C accumulation for all soil sampling depths(0-10, 10-20, and 20-40cm) was found in 1992 and 1993 sampling years. Little clone effect on soil C content was found in 1992 and 1993 sampling years, except at 0-10cm soil depth in 1992. The significant clonal effect on soil C content at 0-10cm soil depth could be because of stone content variation rather than clonal effect. The significant clone-by-fertilizer treatment interaction observed requires that evaluation of response to fertilization by willows be made for each clone individually.

• Journal of Animal Science and Technology
• /
• v.50 no.1
• /
• pp.19-26
• /
• 2008

Heritability and genetic correlation for growth traits in Duroc pig breed were estimated using Bayesian method via Gibbs sampling. The data set consisted of 3,526 performance records at National Institute of Animal Science. For estimating those parameters using Gibbs sampling, 5,000 cycles of ‘burn-in’ period were discarded among a total of 55,000 samples. Out of the remaining 50,000 samples, 5,000 estimates by each parameter were retained and used for analyses to avoid any correlation among adjacent samples. The growth traits considered in this study were average daily gain at 30kg(ADG1), average daily gain at 90kg(ADG2), backfat thickness(BF), days to 90kg(D90) and feed conversion ratio(FC). The estimated heritabilities and their standard deviation using Gibbs sampler were 0.43±0.04, 0.49±0.038, 0.31±0.040, 0.48±0.039 and 0.62±0.086, respectively. Genetic correlations were －0.02, －0.13, －0.55 and －0.15 between ADG1 with ADG2, BF, D90 and FC, respectively, 0.16, －0.73, －0.32 between ADG2 with BF, D90 and FC respectively, 0.01, －0.08 between BF with D90, FC, respectively, and 0.23 between D90 with FC.

• Journal of Biosystems Engineering
• /
• v.42 no.4
• /
• pp.350-357
• /
• 2017

Purpose: In-situ monitoring of water quality is fundamental to most environmental applications. The high cost and long delays of conventional laboratory methods used to determine water quality, including on-site sampling and chemical analysis, have limited their use in efficiently managing water sources while preventing environmental pollution. The objective of this study was to develop an on-site water monitoring system consisting mainly of an Arduino board and a sensor array of multiple ion selective electrodes (ISEs) to measure the concentration of $NO_3$ ions. Methods: The developed system includes a combination of three ISEs, double-junction reference electrode, solution container, sampling system consisting of three pumps and solenoid valves, signal processing circuit, and an Arduino board for data acquisition and system control. Prior to each sample measurement, a two-point normalization method was applied for a sensitivity adjustment followed by an offset adjustment to minimize the potential drift that could occur during continuous measurement and standardize the response of multiple electrodes. To investigate its utility in on-site nitrate monitoring, the prototype was tested in a facility where drinking water was collected from a water supply source. Results: Differences in the electric potentials of the $NO_3$ ISEs between 10 and $100mg{\cdot}L^{-1}$ $NO_3$ concentration levels were nearly constant with negative sensitivities of 58 to 62 mV during the period of sample measurement, which is representative of a stable electrode response. The $NO_3$ concentrations determined by the ISEs were almost comparable to those obtained with standard instruments within 15% relative errors. Conclusions: The use of the developed on-site nitrate monitoring system based on automatic sampling and two-point normalization was feasible for detecting abrupt changes in nitrate concentration at various water supply sites, showing a maximum difference of $4.2mg{\cdot}L^{-1}$ from an actual concentration of $14mg{\cdot}L^{-1}$.

• Journal of Animal Science and Technology
• /
• v.50 no.4
• /
• pp.457-464
• /
• 2008

Heritability and genetic correlation for reproductive traits in Yorkshire pig breed were estimated using Bayesian method via Gibbs sampling. The data set consisted of 9,609 reproductive records at pig breeding farm in Korea. For estimating those parameters using Gibbs sampling, 5,000 cycles of ‘burn-in’ period were discarded among a total of 55,000 samples. Out of the remaining 50,000 samples, 5,000 estimates by each parameter were retained and used for analyses to avoid any correlation among adjacent samples. The reproductive trait considered in this study were total number of born piglets(TNB) and estimated by two different models. The estimated heritability and permanent environmental effect using Gibbs sampler were 0.12±0.020 and 10.9±1.63, respectively. Estimated genetic correlations considered parities as different traits were distributed from 0.99 to －0.13. Such results indicated that reproductive traits for sows should be considered as different traits.

• Korean journal of applied entomology
• /
• v.37 no.2
• /
• pp.151-157
• /
• 1998

Infestations of two spotted spider mite (TSSM), Tetranychus urticae Koch, on glasshouse rose (Rosa sp.) grown by an arching method, were determined by counts of the number of TSSM per leaflet in Buyeo, Chungnam Province, for a 2-yr period. Binomial sampling plans were developed based on the relationship between mean density per leaflet (m), and proportion of leaflets infested with ( T mites (PT), according to the empirical model In (m) = a+p In (-ln (1 -PT)). T was defined as tally threshold, and set to 1, 3, 5, 7, and 9 mites per leaflet. Increasing sample size had little effects on the precision of the binomial sampling plan, regardless of tally threshold. However, the precision increased with higher tally thresholds. There was a negligible improvement in precision with T ) 7 mites per leaflet. T= 7 was chosen as the best tally threshold for estimating densities of TSSM based on the precision of the model. Independent data set was used to evaluate the model. The binomial model with T= 7 provided reliable predictions of mean densities of TSSM observed on the commercial glasshouse roses.

• Journal of the Korean Institute of Telematics and Electronics B
• /
• v.28B no.10
• /
• pp.771-782
• /
• 1991

In industrial multivariable plants, it is ofte the case that the plant outputs are measured in similar components not simultaneously but serially. In this paper, the problem of estimating the state vector of the plant based on the data obtained from such a measuring scheme is considered, and a special type of observer(referred to as a $'$multiple serial-sampling$'$ type observer) which renews its internal states whenever a new group of data is obtained is proposed. It is proved that such an observer can be constructed for almost every sampling period if the palnt is observable as a continuous-time multivariable system, and that the poles of the closed-loop system using the multiple serial-sampling type observer consist of the poles of the observer and those of the state feedback system. The behaviors of the observer and the closed-loop system are studied by simulation. The results of simulation indicate that a multiple serial-ampling type observer can estimate the state of the plant more accurately than the ordinary type observers and improve the closed-loop performance, especially, in the existence of measuring noise.ng noise.

• The Sea:JOURNAL OF THE KOREAN SOCIETY OF OCEANOGRAPHY
• /
• v.24 no.2
• /
• pp.236-248
• /
• 2019

We investigated occurrence and molecular phylogeny of the toxic epiphytic dinoflagellate Ostreopsis at seven sampling sites in the coastal waters off Jeju Island of Korea in April, 2017. During the sampling period, surface water temperature ranged from 15.7 to $18.3^{\circ}C$ and salinity was relatively constant, ranging from 33.4 to 34.9. Of a total of 13 macroalgal species collected from all sampling sites, Ostreopsis cells were observed from 8 macroalgal species and the highest cell abundance ($157.5cells\;g^{-1}$) was recorded on the red alga Grateloupia filicina at St. 6. LSU rDNA D8/D10 sequences of all Korean Ostreopsis strains isolated from the 4 sampling sites were 100% identical. Molecular phylogentic analyses (BI and ML) inferred from LSU rDNA alignment showed that the Korean Ostreopsis strains placed into the previously described the Ostreopsis sp. 1 clade, which contained strains isolated from the temperate coastal waters of Japan. The Korean Ostreopsis sp. 1 strain grew in a wide range of temperature ($10-30^{\circ}C$) and salinity (25-30), with its maximum growth rate of $0.49d^{-1}$ at $25^{\circ}C$ and salinity of 30, indicating that they can be tolerated in temperate areas.

• Journal of Korea Entertainment Industry Association
• /
• v.14 no.5
• /
• pp.115-130
• /
• 2020

The purpose of this study is to analyze the difference between A Study on the Weight Change and Exercise Immersion for Activation of Aerobic Dance and to suggest the continuous activation of Aerobic Dance. To achieve this purpose, a questionnaire was conducted using a convenience sampling method, which is one of non-probability sampling, in April 2020, targeting general aerobic dance members in Gyeongnam. The results of this study are as follows. First, the demographic characteristics were partially different. The age was 40 to 49 years, height was more than 160cm, occupation was housewives, weight change was more than -3kg, participation intensity was more than 100 minutes, participation frequency was 4 days, and participation period was less than 5 years. Second, the results of this study are as follows: Weight Change(Body Confidence, Activity Confidence, Dance Confidence, Psychological Stability Effect, Dance Activity Effect, Perform-motion Effect) and Exercise Immersion(Behavior immersion, Cognitive immersion) were partially high There was a difference. Third, the results of this study are as follows: Weight Change(Body Confidence, Activity Confidence, Dance Confidence, Psychological Stability Effect, Dance Activity Effect, Perform-motion Effect) and Exercise Immersion(Behavior immersion, Cognitive immersion) were partially high It was shown that the influence was.

• Journal of the Korean Society of Marine Environment & Safety
• /
• v.30 no.1
• /
• pp.20-31
• /
• 2024

This study was conducted to investigate the changes in the structure of benthic communities resulting from aquaculture activities and to assess the benthic health status of surface sediment in Gangjin Bay, a region known for concentrated shellfish aquaculture on the southern coast of Korea. Survey stations were divided into longline culture, bottom culture, and non-cultivation areas. The spatiotemporal distribution of physiochemical factors such as the grain size, water temperature, salinity, and total organic carbon in Gangjin Bay showed no significant differences between sampling stations. However, the species number, density, and diversity were relatively lower at the sampling stations in the bottom culture areas than at the other stations throughout the entire survey period. Cluster analysis and principal coordinates analysis also clearly distinguished the benthic communities in the bottom culture areas from those in the other sampling areas. At the sampling stations in the longline culture and non-cultivation areas, Scolectoma longifolia and Sigambra tentaculata, which are indicator species of organically enriched areas, appeared as dominant species. However, excluding some stations influenced by physical factors such as the water depth and current speed, the occupancy rate was not high. The health assessment results, conducted using the fisheries environment assessment method, revealed good conditions with Grades 1 and 2 across the entire area. However, an examination of the spatiotemporal changes in benthic communities and the benthic health index indicated that the benthic environment in the bottom culture areas was affected by physical disturbances.