• Journal of East Asia Management
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• v.4 no.1
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• pp.23-51
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• 2023

We investigate whether the association between management overconfident tone and the level of audit effort measured by audit fees and hours differs depending on the level of earnings management. Prior studies suggest that firms led by overconfident managers are likely to initiate risky investments, report low quality financial statements, and have material weaknesses in internal control system. These characteristics, combined together, result in higher audit risk. At the same time, auditors assess audit risk based on the quality of financial reporting, measured by level of earnings management. As a result, the assess audit risk is likely to reflect the combined effect of management overconfidence and the level of earnings management. In this paper, we investigate whether auditors differentiate the effects of real earnings management (REM) and accrual-based earnings management (AEM) when they assess the audit risk related management overconfident. Using the CEO's letter published in 2018, we measure the CEO's tone representing the degree of overconfidence (i.e., activity). Based on this measure, we find that the positive association between managerial overconfident tone and audit effort is more pronounced as the level of REM is higher. However, we find that the baseline association does not vary depending on the level of AEM. These results suggest that auditors consider the managerial overconfident severer when such characteristic accompany the higher level of REM, which can be outcome of aggressive business decisions possibly leading to the higher audit risks. We further find that these results are stronger for Big 4 auditors and continuing auditors. This paper contributes to the literature and practice as follows. First, we provide contextual evidence on how auditors reflect managerial characteristics in the audit process by documenting that auditors actively increase their audit efforts only when overconfident managerial characteristics are highly likely to lead to audit risk. This result suggests that auditors conduct external auditing considering both the efficiency and effectiveness of the audit process. Second, we suggest that auditors use information obtained from a wide range of sources to identify audit risks. Our results provide evidence of how the auditing standards, which do not provide detailed guidelines for audit risk assessment, are being applied in practice. Finally, our results also enhance the understanding of how audit fees are determined. Combined with the studies related to audit pricing, we provide the important reference for discussion between the auditor and the auditee about the audit fee that has created acute tension after the enforcement of the new External Audit Act.

• Journal of Industrial Convergence
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• v.21 no.1
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• pp.1-8
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• 2023

Study surveyed perception of dental hygienist occupation was surveyed by examining the qualifications, occupational evaluation Criteria, professional intuition of some college students for the dental hygienist occupation analyzed by the SPSS WIN18.0 program. Among the necessary qualities of dental hygienist, 'professional knowledge of dental hygiene', 'dental hygiene skills' were the highest. Average of Job evaluation Criteria was 4.06, which was higher than the average of 3.80 Job evaluation factors of dental hygienists. As for the Job evaluation criteria, 'stable job', 'job with good work atmosphere and interpersonal relationship' was the highest, 'job with contact with people', 'independent job' was the most. Job evaluation Criteria for dental hygienists, 'jobs with contact with people', 'jobs that can help others' were high, and 'high wages', 'high probability of promotion' were low. As a result of regression analysis of general characteristics and dental hygiene professionalism, it was analyzed that the professionalism of dental hygienists increased when the major was non-health. Overall, In order to improve the qualifications of dental hygienists and raise awareness of vocational evaluation, efforts should be made systematically to identify the strengths and weaknesses of vocational evaluation and dental hygienists and to seek improvements.

• Applied Chemistry for Engineering
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• v.34 no.4
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• pp.331-346
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• 2023

Recently, green processes that can be directly used in an energy-efficient and electrified society to achieve carbon neutrality are attracting attention. Existing heat and pressure-based desalination technologies that consume tremendous amounts of energy are no exception, and the growth of next-generation electrochemical-based desalination technologies is remarkable. One of the most representative electrochemical desalination technologies is electrochemical ion separation (EIONS) technology, which includes capacitive desalination (CDI) and battery desalination (BD) technology. In the research field of EIONS, various system applications have been developed to improve system performance, such as capacity and cyclability. However, it is very difficult to understand the meaning and novelty of these applications immediately because there are only a few papers that summarize the research background for domestic readers. Therefore, in this review paper, we aim to describe the technological advances and individual characteristics of each system in clear and specific detail about the latest EIONS research. The driving principle, research background, and strengths and weaknesses of each EIONS system are explained in order. In addition, this paper concluded by suggesting the future development and research direction of EIONS. Researchers who are just beginning out in EIONS research can also benefit from this study because it will help them understand the research trend.

• Education of Primary School Mathematics
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• v.26 no.2
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• pp.115-124
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• 2023

This study aimed to investigate elementary school teachers' interest in mathematics textbooks following the new change in the publication system for elementary mathematics textbooks. To achieve this, an online survey platform was used to conduct a survey of elementary school teachers in teaching grade 3-4 across the country, and the responses of 199 participants were analyzed to determine their interest in mathematics textbooks. The research results showed that elementary school teachers had high levels of interest in mathematics textbooks, particularly in informational and personal interest. Moreover, the stages at which teachers showed the highest level of interest were reinforcement interest and operational interest. Analysis of the differences in interest in mathematics textbooks based on personal variables showed significant differences depending on the teacher's experience in mathematics education training, satisfaction with mathematics textbooks, and whether they majored in mathematics education. Based on these findings, it can be inferred that elementary school teachers have a high level of informational interest in the characteristics, strengths, weaknesses, and materials related to authorized and approved mathematics textbooks, and their high level of personal interest in mathematics textbooks can have a positive effect in line with the goal of the new textbook system. Additionally, since many teachers showed a high level of interest in reinforcement interest, it is necessary to devise various ways to support teachers' creative use and reconstruction of mathematics textbooks.

• Composites Research
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• v.20 no.5
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• pp.13-19
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• 2007

Fiber-reinforced thermoplastic composites not only approach almost near to the strength of thermosetting composite but also has excellent productivity, recycling property, and impact resistance, which are pointed as weaknesses of thermosetting composites. The study for strength calculation of one direction fiber-reinforced thermoplastic composites and the study measuring precisely fiber orientation distribution were presented. Need the systematic study for the data base that can predict mechanical properties of composite material and fiber orientation distribution by the fiber content ratio was not constructed. Therefore, this study was investigated what affect the fiber content ratio and fiber orientation distribution have on the strength of composites. Fiber-reinforced thermoplastic composites by changing fiber orientation distribution and the fiber content ratio were made. Tensile strength ratio of $0^{\circ}$ direction of fiber-reinforced composites increased being proportional the fiber content and fiber orientation function as change from isotropy(J=0) to anisotropy(J=1). But, tensile strength ratio of $90^{\circ}$ direction by separation of fiber filament decreased when tensile load is imposed fur width direction of reinforcement fiber length direction.

• Analyses & Alternatives
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• v.2 no.1
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• pp.31-69
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• 2018

This study examines the role of science in resolving trade disputes. After the Great East Japan Earthquake of 11 March 2011 that not only jeopardized the people of Japan, but also put the safety of an entire region at risk, the Republic of Korea (Korea) has imposed import bans as well as increased testing and certification requirements for radioactive material on Japanese food products. Japan has challenged these restrictions at the World Trade Organizations Dispute Settlement Body (DSB). This study aims to explain how international trade agreements and previous DSB rulings have dealt with different scientific viewpoints provided by confronting parties. In doing so, it will contrast the viewpoints espoused by Korean and Japanese representatives, and then analyzes the most similar case studies previously ruled on by the DSB, including the case of beef hormones and the case of genetically modified crops including biotech corn, both between the United States and the European Communities (EC). This study finds that science is largely subordinate to national interests in the case of state decision-making within the dispute settlement processes, and science has largely been relegated to a supportive role. Due to the ambiguity and lack of truly decisive decisions in the Appellate Body in science-based trade disputes, this study concludes that the Appellate Body avoids taking a firm scientific position in cases where science is still inconclusive in any capacity. Due to the panel's unwillingness to establish expert review boards as it has the power to do, instead favoring an individual-based system so that all viewpoints can be heard, it has also developed a system with its own unique weaknesses. Similar to any court of law in which each opposing party defends its own interests, each side brings whatever scientific evidence it can to defend its position, incentivizing them to disregard scientific conclusions unfavorable to their position. With so many questions that can arise, combined with the problems of evolving science, questions of risk, and social concerns in democratic society, it is no wonder that the panel views scientific information provided by the experts as secondary to the legal and procedural issues. Despite being ruled against the EC on legal issues in two previous cases, the EC essentially won both times because the panel did not address whether its science was correct or not. This failure to conclusively resolve a debate over whose science is more scientific enabled the EC to simply fix the procedural issues, while continuing to enforce trade restrictions based on their scientific evidence. Based on the analysis of the two cases of disputes, Korea may also find itself guilty of imposing an unwarranted moratorium on Japan's fish exports, only to subsequently pass new restrictions on labelling and certification requirements because Japan may have much scientific evidence at its disposal. However, Korea might be able to create enough uncertainty in the panel to force them to rule exclusively on the legal issues of the case. This will then equip Korea, like the EC in the past, with a way of working around the ruling, by changing whatever legal procedure they need to while maintaining some, if not most, of its restrictions when the panel fails to address its case on scientific grounds.

• Korean Journal of Artificial Intelligence
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• v.11 no.2
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• pp.39-44
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• 2023

The creativity of thesis is that the significance of cyber security challenges in blockchain. The variety of enterprises, including those in the medical market, are the targets of cyberattacks. Hospitals and clinics are only two examples of medical facilities that are easy targets for cybercriminals, along with IoT-based medical devices like pacemakers. Cyberattacks in the medical field not only put patients' lives in danger but also have the potential to expose private and sensitive information. Reviewing and looking at the present and historical flaws and vulnerabilities in the blockchain-based IoT and medical institutions' equipment is crucial as they are sensitive, relevant, and of a medical character. This study aims to investigate recent and current weaknesses in medical equipment, of blockchain-based IoT, and institutions. Medical security systems are becoming increasingly crucial in blockchain-based IoT medical devices and digital adoption more broadly. It is gaining importance as a standalone medical device. Currently the use of software in medical market is growing exponentially and many countries have already set guidelines for quality control. The achievements of the thesis are medical equipment of blockchain-based IoT no longer exist in a vacuum, thanks to technical improvements and the emergence of electronic health records (EHRs). Increased EHR use among providers, as well as the demand for integration and connection technologies to improve clinical workflow, patient care solutions, and overall hospital operations, will fuel significant growth in the blockchain-based IoT market for linked medical devices. The need for blockchain technology and IoT-based medical device to enhance their health IT infrastructure and design and development techniques will only get louder in the future. Blockchain technology will be essential in the future of cybersecurity, because blockchain technology can be significantly improved with the cybersecurity adoption of IoT devices, i.e., via remote monitoring, reducing waiting time for emergency rooms, track assets, etc. This paper sheds the light on the benefits of the blockchain-based IoT market.

• Journal of the Korean BIBLIA Society for library and Information Science
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• v.17 no.2
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• pp.223-238
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• 2006

For a public library. which is a regional information service agency. to acquire high competitiveness, preparation for uncertainties of future through understanding its own internal strengths and weaknesses. and external opportunities and threats based on assessments regarding knowledge information environment and characteristics of regional community. current status of the library, etc. Therefore. in this study, through SWOT analysis. one of competitive strategy analysis methods, the status of competitive strategy of C library was analyzed. In order to carry out the study interview and survey were performed with professional librarians, then through final consultations from management consulting experts, a plan to strengthen competitiveness for C library was devised. Conclusions from this study were as below. In order to strengthen competitiveness of C library offering distinguished high quality services through active cooperations with external institutions, efforts to improve library's position and stand following being selected as a library to visit for 2006 World Library and Information Congress, and revitalization of library usage through providing user oriented differentiated services are needed.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.28 no.2B
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• pp.225-236
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• 2008

The techniques to calculate the probability precipitation for the design of hydrological projects can be determined by the point frequency analysis and the regional frequency analysis. Probability precipitation usually calculated by point frequency analysis using rainfall data that is observed in rainfall observatory which is situated in the basin. Therefore, Probability precipitation through point frequency analysis need observed rainfall data for enough periods. But, lacking precipitation data can be calculated to wrong parameters. Consequently, the regional frequency analysis can supplement the lacking precipitation data. Therefore, the regional frequency analysis has weaknesses compared to point frequency analysis because of suppositions about probability distributions. In this paper, rainfall observatory in Korea did grouping by cluster analysis using position of timely precipitation observatory and characteristic time rainfall. Discordancy and heterogeneity measures verified the grouping precipitation observatory by the cluster analysis. So, there divided rainfall observatory in Korea to 6 areas, and the regional frequency analysis applies index-flood techniques and L-moment techniques. Also, the probability precipitation was calculated by the regional frequency analysis using variable kernel density function. At the results, the regional frequency analysis of the variable kernel function can utilize for decision difficulty of suitable probability distribution in other methods.

• Korean Journal of Social Welfare Studies
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• v.41 no.3
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• pp.135-162
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• 2010

The Purpose of this study is to get basic material about voluntary association in local community and its utilization. In order to achieve the purpose of this study, it was considered that trust of social capital plays a leading part in voluntary association to maintain or strengthen its role and activities. For this reason we attempt to find the process of trust building in voluntary association. The revised ground theory that is complementary weaknesses of ground theory is used in this study and in 11months, four times researches have investigated. As a result, it was analyzed that the structure of building trust can be categorized into three structure, building up relationship, dynamic interaction and structural stabilization in voluntary association. In the space that is structured spatially and temporal, role, activity, accomplishment, attitude, conflict and environment acted as basic attributes. These attributes can be found in every building process of trust and influence on continuance and growth of voluntary association. The fact that this study offers in-depth understanding of voluntary association and empirical directivity regarding the community welfare services is of great significant.