• The Journal of Industrial Distribution & Business
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• v.11 no.4
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• pp.39-46
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• 2020

Purpose: This study looks at the relevance between discretionary revenue and book-tax differences (hereafter BTDs). While the study of earnings management, which focused on discretionary accruals and real earnings management, has largely made, it has not yet been actively researched on discretionary revenues. Therefore, it was believed that discretionary revenue would expand the preceding study by looking at its relevance to BTD, known as financial reporting quality and measures of tax avoidance. In general, prior research suggested that earnings management make BTDs larger. Thus, the relationship between discretionary revenue and the amount of BTD is predicted positive. Research design, data and methodology: To this end, the method of discretionary revenues was used and BTDs measured in four ways. First, Earnings before income tax - estimated taxable income divided by total asset (BTD). Second is fractional rank variable of BTDs (FBTD). Third is Indicator variable equals 1 if the firm-year has a positive BTD, 0 otherwise (PBTD). Fourth is that Indicator variable equals 1 if the firm-year has a BTDs in top(bottom) quartile, 0 otherwise (LPBTD, LNBTD). 4,251 samples were analyzed in the Korean Security market (KOSPI) from 2003 to 2014. Results Empirical analysis shows that BTDs increases as discretionary revenue increases. These results were equally observed when BTDs was measured as a ranking variable or as a indicating variable. These results indicate that earnings management through the revenue of managers exacerbate the quality of financial reporting. Conclusions: In sum, discretionary revenues can be used as an indicator of making BTDs larger and meaningful as the first study of the Korean capital market where discretionary revenues affect accounting information quality. Investors need to increase interest in discretionary revenues because intervention in financial reporting through revenue accounts by managers can increase information asymmetry and agency costs. This means that studies on discretionary revenues that have been relatively small should be expanded. The results also provide important implications for the relevant authorities and investors. Despite these benefits, however, measurement error problems with estimates still appear as limited points, and prudent interpretations are required, and additional follow-up studies are needed in that variables that are not yet considered in this study may affect our findings.

• Journal of Korean Society for Atmospheric Environment
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• v.34 no.2
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• pp.331-341
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• 2018

Hazardous air pollutants(HAPs) in the atmosphere are regulated as major air pollutants in Korea by the Air Pollution Control Act. In order to manage and control HAPs, accurate standards, which are traceable to the International System of Units(SI), are required. In this study, primary standard gas mixtures(PSMs) of volatile organic compounds(VOCs) which are specified as HAPs were developed at $1{\mu}mol/mol$ levels. The selected fourteen VOCs include Benzene, Toluene, Ethylbenzene, m-Xylene, Styrene, o-Xylene, Chloroform, 1,1,2-Trichloroethane, Trichloroethylene, Tetrachloroethylene, 1,1-Dichloroethane, Carbon tetrachloride, 1,3-Butadiene, and Dichloromethane. The HAPs PSMs were gravimetrically prepared in aluminum cylinders and their consistency was verified within the relative expanded uncertainty of 0.71% (k=2). Potential adsorption loss onto the internal surface of cylinders was estimated by cylinder-to-cylinder division method. No adsorption loss was observed within the uncerainty of 0.53%. The long-term stability of the HAPs PSMs was evaluated comparing with freshly prepared HAPs PSMs. The HAPs PSMs were stable for one year within the uncertainty of 0.38%. The final uncertainty of the PSMs was determined by combining the preparation uncertainty, verification uncertainty, and stability uncertainty. Finally, traceable and stable HAPs PSMs at $1{\mu}mol/mol$ levels were developed with the uncertainty of less than 0.76% in high-pressure aluminum cylinders.

• Journal of Microbiology and Biotechnology
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• v.15 no.2
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• pp.259-264
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• 2005

Transplantation of cultured chondrocytes can regenerate cartilage tissues in cartilage defects in humans. However, this method requires a long culture period to expand chondrocytes to a large number of cells for transplantation. In addition, chondrocytes may dedifferentiate during long-term culture. These problems can potentially be overcome by the use of undifferentiated or partially developed cartilage precursor cells derived from neonatal cartilage, which, unlike chondrocytes from adult cartilage, have the capacity for rapid in vitro cell expansion and may retain their differentiated phenotype during long-term culture. The purpose of this study was to compare the cell growth rate and phenotypic modulation during in vitro culture between adult chondrocytes and neonatal chondrocytes, and to demonstrate the feasibility of regenerating cartilage tissues in vivo by transplantation of neonatal chondrocytes expanded in vitro and seeded onto polymer scaffolds. When cultured in vitro, chondrocytes isolated from neonatal (immediately postpartum, 2 h of age) rats exhibited much higher growth rate than chondrocytes isolated from adult rats. After 5 days of culture, more neonatal chondrocytes were in the differentiated state than adult chondrocytes. Cultured neonatal chondrocytes were seeded onto biodegradable polymer scaffolds and transplanted into athymic mice's subcutaneous sites. Four weeks after implantation, neonatal chondrocyte-seeded scaffolds formed white cartilaginous tissues. Histological analysis of the implants with hematoxylin and eosin showed mature and well-formed cartilage. Alcian blue/ safranin-O staining and Masson's trichrome staining indicated the presence of highly sulfated glycosarninoglycans and collagen, respectively, both of which are the major extracellular matrices of cartilage. Immunohistochemical analysis showed that the collagen was mainly type II, the major collagen type in cartilage. These results showed that neonatal chondrocytes have potential to be a cell source for cartilage tissue engineering.

• The Journal of the Korea Contents Association
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• v.18 no.3
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• pp.390-398
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• 2018

The purpose of this study is to analyze the actual operation status of the financial performance target management system which is currently operated and to provide improvement plan based on this analysis. For this purpose, I examined the performance management system and performance indicators of the Ministry of Justice, which is one of the criminal justice administration agencies. Although the overall appropriateness of the current performance management system is considered to be somewhat appropriate as a whole, there is a negative perception about the performance measurement method for measuring the achievement of the performance target, and the evaluation of the performance of the performance target is relatively low. In addition, there were many criticisms about the establishment and measurement of the Ministry of Justice's overall performance indicators, such as the tendency to select indicators that are easy to achieve and easy to measure. In order to remedy these problems, it was highly suggested that the importance of indicators should be more emphasized and expanded so as to set up high-performance indicators. Based on the results of this analysis, some suggestions for policy implications and some alternatives for improvement of financial performance target management system were suggested.

• The KIPS Transactions:PartC
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• v.12C no.1 s.97
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• pp.45-52
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• 2005

A damage scale of information property has been increasing rapidly by various illegal actions of information systems, which result from dysfunction of a knowledge society. Reinforcement in criminal investigation requests of network security has accelerated research and development of Intrusion Detection Systems(IDSs), which report intrusion-detection about these illegal actions. Due to limited designs of early IDSs, it is hard for the IDSs to cope with tricks to go around IDS as well as false-positive and false-negative trials in various network environments. In this paper, we showed that this kind of problems can be solved by using a Virtual Protocol Stack(VPS) that possesses automatic learning ability through an optimum-adaptive mobile code. Therefore, the enhanced IDS adapts dynamically to various network environments in consideration of monitored and self-learned network status. Moreover, it is shown that Insertion/Evasion attacks can be actively detected. Finally, we discussed that this method can be expanded to an intrusion detection technique that possesses adaptability in the various mixed network environments.

• KIEAE Journal
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• v.15 no.2
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• pp.103-107
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• 2015

Purpose: Since September 1st, 2013, subjects of the evaluation have been expanded, and the evaluation standard has been detailed to enable Building energy rating system for all buildings. Accordingly, the new evaluation program (ECO2) has been developed, and therefore, apartment applied after September 1st, 2013 were evaluated with the new evaluation program. Therefore, this research suggests the improvement plan to figure out reasons for the evaluation result calculation and to calculate the evaluation results close to the actual energy usage by analyzing and comparing primary energy consumption as a result of the new evaluation program (ECO2) and actual heating energy usage on the same building. Method: When comparing evaluation results of the new evaluation program (ECO2) and actual heating energy usage, the tendency was similar but different. Also when comparing seasonally, the tendency was similar, but the different between actual heating energy usage and primary energy consumption during winter is greater than during spring or fall, and when comparing seasonal electric usage, heating alternatives were used through increased electrical usage during winter compared to during spring or fall. Result: Therefore, when evaluating apartment with the new program (ECO2) in the future, evaluation items relevant to the use of heating alternatives should be added, and the modification factor should be added according to the region. Based on the evaluation results of the research and actual energy usage, the Modification factors of the central part and the southern part were calculated respectively as 0.5 and 0.8.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.41 no.4
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• pp.441-450
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• 2016

Wireless multi-hop communication is one of the key technologies to operate Unmanned Ground System (UGS) networks efficiently. Conventionally a lot of routing protocol has been developed and studied for multi-hop networks like Mobile Ad-hoc Network (MANET). However, the routing protocol for the unique environment of the UGS requires further studies, since conventional routing protocols cannot be used itself for UGS networks. In this paper, we propose the Betweenness Centrality based Geographic Routing (BCGR) which considers the main function of UGS. BCGR utilizes expanded ego betweenness centrality, mobility and location information error, respectively. We have conducted a simulation study for evaluating the performance of the BCGR using ns-3, and our simulation results show that BCGR outperforms the conventional routing protocols such as AODV and GPSR in terms of end-to-end transmission reliability, throughput and delay.

• Bulletin of the Society of Naval Architects of Korea
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• v.4 no.1
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• pp.49-54
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• 1967

The authors considered the effects of trim in the small coastal passenger boat upon resistance in this paper. Any change of trim no matter how small, necessarily produces some effect upon resistance. The relations between the resistance coefficients and trim were investigated through the towing test of the Model $MCI-P_1-65$, Korean Standardized Ship, GT 70 tons passenger boat in the gravitational tank. The Lines of the Model are given in Fig. 1. Principal dimensions and other characteristics vary with the trim in general. Those values varied with the trim for $MCI-P_1-65$ are tabulated in table 1. The resistance was measured at five conditions such as even keel, 0.0273L, (original designed trim) 0.0473L, 0.0663L, 0.0873L trim by the stern, fixing the displacement corresponding to the designed load water line. Model was made of wood in length of 3.5 feet coated with varnish, and without appendages. As the artificial turbulent stimulator, the sand strip method was used. The results of model towing tests, correcting to water temperature of $70^{\circ}F$, were expanded to full scale using the Schoenherr's friction formula and surface roughness allowance coefficient of 0.0004. The authors point out, the following results. 1) Optimum trim which gives the minimum resistance exists for every speed at constant displacement and each comes to the same value. For $MCI-P_1-65$ optimum trim is 0.0673L trim by the stern(Fig.4-The cross curves of the resistancecoefficients). 2) At constant displacement, when LCB(longitudinal position of center of buoyancy) varies with the trim, there exists optimum value of LCB which gives minimum resistance for every speed and each comes to the same value. For $MCI-P_1-65$ optimum position of LCB is 8%L aft from midship section (Fig.6).

• The Journal of the Petrological Society of Korea
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• v.28 no.4
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• pp.307-317
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• 2019

Petrological studies were performed on the Sanbangsan lava dome, located in the southwest of Jeju Island Volcanic Field. According to the lava ejection method, it is 'an internal primitive form' that is gradually pushed up and expanded by continuous magma injection from the bottom to the top of the vent and it corresponds to the 'low lava dome'. The rocks are partly plotted in the field of benmoreite, but mostly plotted in the field of trachyte of the Cox et al.(1979) classification diagram, and also mainly plotted in the field of trachyte of Le Maitre et al.(2002) and Zr/TiO₂-Nb/Y classification diagram. Therefore, the expression that described the rock of Sanbangsan lava dome as 'trachy-andesite' should be corrected to 'trachyte'. The volcanic rocks that consists in the Sanbangsan lava dome are trachyte containing normative quartz and shows differentiation trend in the range of 59.75-63.46 wt.% SiO₂.

• Journal of Korean Academy of Nursing
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• v.45 no.5
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• pp.723-732
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• 2015

Purpose: The purpose of this study was to develop a system dynamics model for adolescent obesity in Korea that could be used for obesity policy analysis. Methods: On the basis of the casual loop diagram, a model was developed by converting to stock and flow diagram. The Vensim DSS 5.0 program was used in the model development. We simulated method of moments to the calibration of this model with data from The Korea Youth Risk Behavior Web-based Survey 2005 to 2013. We ran the scenario simulation. Results: This model can be used to understand the current adolescent obesity rate, predict the future obesity rate, and be utilized as a tool for controlling the risk factors. The results of the model simulation match well with the data. It was identified that a proper model, able to predict obesity probability, was established. Conclusion: These results of stock and flow diagram modeling in adolescent obesity can be helpful in development of obesity by policy planners and other stakeholders to better anticipate the multiple effects of interventions in both the short and the long term. In the future we suggest the development of an expanded model based on this adolescent obesity model.