• The Journal of Small Business Innovation
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• v.20 no.3
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• pp.1-17
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• 2017

There is a serious information asymmetry between internal managers and outside investors in the process during IPOs. One mechanism that mitigates this information asymmetry is a high quality auditor. Since prior research document auditors' effect on newly listed firms at the IPO year, what has not yet been revealed in previous studies is the behavior of firms and auditors after listing. In this study, we investigate (i) the firms tendency of contracting with Big N auditors, and (ii) the effect of Big N auditors on accounting quality after the years of IPOs. Using a sample of 7,678 (1,892 firm-years of after IPOs, and 5,786 control firm-years) KOSDAQ observations between 2002 and 2012, we find that the likelihood of contracting with Big N auditor lasts only for two years after IPO compare to that of non-IPO control years. Secondly, we find that the effect of Big N auditors on clients' earnings management lasts for a very short period after IPO. These findings suggest that although prior literature argue that Big N auditors reduce earnings management of their clients, at least the period right after IPO, it is not consistent. Our study contributes to the existing literature in several ways. First, we provide new evidences of firms' auditor selection decisions by investigating years after the listing. In second, as an evidence of accruals reversal, we document decrease in discretionary accruals after IPOs. Third, we find that there is not always a positive relation between Big N auditor and accounting quality by showing the insignificant Big N auditor effect after IPOs. Our results also suggest several implications to IPO related stakeholders. First, to IPO firms, we provide evidences that decisions of hiring auditors affect firms earnings. Also, lead IPO underwriters may consider how these decisions influence future performance. Second, investors may want to use information not only in the preofferings but also after public offerings. Our study insists that auditor hiring decisions affects their own welfare. Finally, accounting standard setters may find these results useful for evaluating how much discretion they should allow corporate managers to hire auditors. In addition, our result casts doubt on auditor designation.

• Journal of the Korean Geographical Society
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• v.42 no.4
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• pp.540-559
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• 2007

The purpose of this paper is to analyse the locations and to interpret the landscapes of the local towns in Joseon Dynasty from Feng-shui's point of view. As a result of analysing the locations of towns in Gyeongsang Province, the towns which have typical Feng-shui landscapes make up to 58% of the total. Historically, the local towns that were established in the early period of the Joseon Dynasty didn't reveal Feng-shui's landscape, but those that were established in the late period of the Joseon Dynasty revealed the Feng-shui's landscape clearly. In this article, I classify the local towns of the Gyeongsang Province into 3 types: 1. Non Feng-shui type These towns are located near the seashore. The main reason that these towns were located at the seashore was defense against an enemy. 2. Semi Feng-shui type. These towns don't have natural location but have a man-made landscape, based on the principles of Feng-shui. 3. Typical Feng-shui type. These towns were typically administrational towns which were located at the center of a local region.

• Journal of the Korean earth science society
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• v.24 no.5
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• pp.378-392
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• 2003

The purpose of this study is to investigate the depth of earth science teachers' concern over the 7th Science Curriculum and levels of their use of it in reality, using the tools "Concern" and "Levels of use" which are two important tools use in CBAM. The results of the study are as follows. How much concern do the earth science teachers have over the 7th Science Curriculum? There are seven stages (from 0 stage to 6 stage) of teachers' concern over the curriculum. o stage represents teachers' indifference to the curriculum and 98% teachers are placed in this stage. According to the study on teachers' teaching experience, teachers having from 10 to 14 years of teaching experience are the most indifferent to the 7th Science Curriculum, compared to other teachers. Which levels of use of the 7th science curriculum do earth science teachers choose in reality? There are five levels of use (from 1 to 5) of the 7th curriculum. 43.97% of teachers are placed in the 3rd level called "Mechanical level", which represents a teacher-concerned learning method with consideration of learners' response. According to the study on teachers' frequency of level of use in the fields of "Instruction objects, Instruction contents, Instruction methods, Instruction materials and Evaluation.", teachers chose high levels of use in the fields of "Instruction objects and Instruction contents" and low levels of use in the other three fields. What factors are barriers for earth science teachers to perform the 7th Science Curriculum in reality? 80.9% of teachers have trouble performing the 7th Science Curriculum in reality because of too much routine work, official papers, and lack of instructional materials, laboratories, training systems and workshops. The two biggest barriers among the above are routine work and of official papers. According to the study on teachers' teaching experience, teachers having from 0 to years of teaching experience have the most trouble in performing the curriculum in reality, compared to other teachers.

• Journal of The Korean Association For Science Education
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• v.18 no.1
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• pp.61-70
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• 1998

This study investigated the effects of grouping (group composition) in cooperative learning strategy upon students' achievement, the attitude toward science instruction, the perception of learning environment, and the self-esteem. Three different groups were used in this study. For the two treatment groups with cooperative learning strategies, High-Medium-Low ability grouping (HML) and High-Low I Medium-Medium ability grouping (HL/MM) were used. For the control group, traditional instruction was used. Before the instructions, the short-version Group Assessment of Logical Thinking, the test of attitudes toward science instruction, the perception questionnaire of learning environment, and the questionnaire of self-esteem were administered, and their scores were used as covariates. Mid-term examination score was used as a blocking variable. After the instructions, a researcher-made achievement test consisting of three subtests (knowledge, understanding, and application), the test of attitude toward science instruction, the perception questionnaire of learning environment, and the questionnaire of self-esteem were administered. The ANCOVA results revealed that there were significant interactions between the instruction and the level of prior achievement although there were no significant differences in all subtest scores of the achievement test. The high-level students in the HL/MM cooperative group performed better than those in the control group and the HML cooperative group. The low-level students in the HL/MM cooperative group also performed better in the subtest of knowledge than those in the other groups. However, the medium-level students in the HML cooperative group scored better than those in the control group and the HL/MM cooperative group. Significant main effect was also found in the perception of learning environment but not in the attitude toward science instruction and self-esteem. The cooperative groups, regardless of grouping, exhibited more positive perception than the control group.

• Journal of The Korean Association For Science Education
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• v.34 no.8
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• pp.703-718
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• 2014

This study sought to investigate learning progressions for astronomical systems which synthesized the motion and structure of Earth, Earth-Moon system, solar system, and the universe. For this purpose we developed ordered multiple-choice items, applied them to elementary and middle school students, and provided validity evidence based on the consequence of assessment for interpretation of learning progressions. The study was conducted according to construct modeling approach. The results showed that the OMCs were appropriate for investigating learning progressions on astronomical systems, i.e., based on item fit analysis, students' responses to items were consistent with the measurement of Rasch model. Wright map analysis also represented that the assessment items were very effective in examining students' hypothetical pathways of development of understanding astronomical systems. At the lower anchor of the learning progression, while students perceived the change of location and direction of celestial bodies with only two-dimensional earth-based view, they failed to connect the locations of celestial bodies with Earth-Moon system model, and they could recognized simple patterns of planets in the solar system and milky way. At the intermediate levels, students interpreted celestial motion using the model of Earth rotation and revolution, Earth-Moon system, and solar system with space-based view, and they could also relate the elements of astronomical structures with the models. At the upper anchor, students showed the perspective change between space-based view and earth-based view, and applied it to celestial motion of astronomical systems, and they understood the correlation among sub-elements of astronomical systems and applied it to the system model.

• Biomedical Science Letters
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• v.4 no.2
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• pp.143-151
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• 1998

To study the incidence and epidemiological factors of uterine cervical cancer in medical underserved area females, the questionnaire survey and Pap. smear for uterine cervical cancer was done on total 330 women who lived in Ullungdo from 5th to 12th August, 1998. The results were summarized as follows： The age distribution of subjects was 50s (24.5%), 60s (24.5%) and their educational level was “no schooling” (14.2%) and “elementary school” (42.7%). The first coital age of subjects was 19∼21yrs (30.0%), 16∼18yrs (13.9%) and the first pregnancy age was 22∼24yrs (36.7%) and 19∼21yrs (30.0%). The frequency of total pregnancy of subjects was over 5 times (52.1%). The frequency of total delivery was “3∼4 times” (35.5％) and “5∼6 times” (15.2％). 68.8% of subjects had experience of abortion and 80.0% of their husband were on the phimosis. 172 (52.1%) subjects had gynecological symptoms, their symptoms were leukorrhea (48.3%), pruritus (21.5%) and leukorrhea with pruritus (20.3%). 63.9% of total subjects have been received Pap. smear and the frequency of their Pap. smear was “only 1 time” (44.1 ％), “irregularly” (30.3%) and the reason of respondents who have not been received Pap. smea. was “no specific symptom” (51.3%). Among the 330 women screened there were negative (45.8%), inflammation (47.3%), trichomoniasis and candidiasis (1.8%), atypical cells (4.5%) and dysplasia (0.6%).

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.11 no.5
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• pp.141-151
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• 2016

The purpose of this study is to analyze the effects of the international marketing program (hereunder refer to as 'program') among the programs to support export conducted by the Small and Medium Business Administration. Especially, this study aims to analyze the effects of the program to increase in export for small - medium enterprises of less than 7 years (base on Item 2 of Article 2 of Act on Support for Small and Medium Enterprise Establishment). In order to achieve the purpose above, export result for 1,690 companies which participated through Gyeonggi District Small and Medium Business Administration in 2014 and 2015 were selected among the 843 companies that applied to the program through 12 local small and medium business administration in Korea and quantitative analysis on export performance of 1,690 companies is conducted in this study. In this study, main variables were selected by investigating advanced researches related to export performance of company based on the existing studies. And also, samples have been collected from companies in Gyeonggi area for this research since the companies in Gyeonggi area have been ranked as the 1s annually and the companies in Gyeonggi area employ the highest number of people per industry. As a result of actual proof analysis, Firstly, it was suggested that the program influences positively on the export performance of small-medium enterprises. Secondly, the program shows that the program influenced positively on the export performance of companies with less than 7 years. Lastly, it suggested that the program influenced more positively on the small - medium enterprises with less than 7years than normal small - medium enterprises. By adding the export performances of companies in Ulsan area of which the scale of import and export is the 2nd largest and companies in Seoul area, that participated in the program during the same period, I would like to conduct follow- up research if the significant results are obtained or not.

• Childhood Kidney Diseases
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• v.15 no.2
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• pp.163-171
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• 2011

Purpose : To evaluate the prevalence of vesicoureteral reflux (VUR) according to the timing of voiding cystourethrography (VCUG) in infantile urinary tract infection (UTI). Methods : The data of 134 infants (1-12 months) with renal cortical defect in $^{99m}Tc$-2, 3-dimercaptosuccinic acid ($^{99m}Tc$-DMSA) scan with a diagnosis of UTI in two hospitals from 2000 to 2010 were retrospectively analyzed. The VCUG was performed after 2 weeks from the diagnosis of UTI in Group I (n=68), and the VCUG was performed within 2 weeks from the diagnosis of UTI in Group II (n=66). Results : There were no significant differences between the two groups in the duration of fever, white blood cell count, C-reactive protein levels, and abnormalities in ultrasonography (P>0.05). There was no significant difference between the two groups in the prevelence of VUR, bilateral VUR, and severe VUR. VCUG-induced UTI was detected 16 (23.5%) of patients in whom the procedure was performed 2 weeks after the diagnosis, and none of VCUG-induced UTI occurred in those in whom the procedure was performed 2 weeks within the diagnosis. Conclusion : We conclude that the prevalence of VUR according to the timing of VCUG did not differ between the two groups in infantile UTI with renal cortical defect in DMSA scan. We also found that performing VCUG with antibiotics can decrease risk of VCUG-induced UTI.

• Korean Journal of Ecology and Environment
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• v.36 no.1 s.102
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• pp.38-47
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• 2003

The water quality of the Pyeongtaek Reservoir and its main streams has been eval uated far water pollution state in March, June, September and December,2000. The following are the findings: $NH_4$ accounts for the majority of TN in the inflow streams. In the reservoir, TN and $NH_4$ are the more present in the winter season and less in the summer season, with $1.6{\sim}2.4$ times of $NO_3$ and $5.3{\sim}11.4$ times of $NO_2$ found in December and June compared with other seasons. The concentration of each component is different between streams: $NH_4$ among inorganic nitrogen has the highest concentration in the upstream, and $NO_3$ is more prevalent in the downstream. SRP accounts for $25{\sim}69%$ of TP in the stream. Unlike N component, P component in the reservoir rapidly decreases from upstream toward downstream, except in the summer. Average SRSi slightly increases in the fall, i.e., immediately after rainfall. In the streams, the average concentration of chlorophyll-a ranges from 9 to $33{\mu}g/l$, and is relatively high in the downstream. In contrast, in the reservoir, it is the highest in the upstream where $NH_4$ and SRP are frequently found. In particular, diatom and cryptomonad algae are bloomed in March, and blue-green algae in September; their maximum values are $108{\mu}g/l$ and $130{\mu}g/l$, respectively. Considering the concentration of N and P nutrients, pollution loads can affect the Pyeongtaek Reservoir in the downstream in this order: Ansong Stream

• Korean Journal of Agricultural Science
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• v.14 no.2
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• pp.248-262
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• 1987

This experiment was conducted to study plant characteristics and dry matter production of several rice varieties. The results are summarized as follows. 1. Culm length was gradually shortened as varieties were improved and showed significant decrease in Japonica X Indica hybrids. 2. Panicle length seems to be shortened as varieties changed from group I to group III. However, varieties in group IV had longer panicle length in spite of shortening tendency in other groups. 3. Leaf blade length was decreased as varieties improved, but leaf blade width was increased. 4. Panicle exertion showed significant decrease as varieties improved. 5. Number of panicles per square meter among Japonica varieties was gradually increased and similar to the number of spikelets per panicle. Number of spikelets on Indica X Japonica hybrids were higher than Japonica varieties, whereas 1,000 kernel weight was slightly decreased. 6. Dry weight of leaf sheath and culm, and leaf blade was highest at the time of heading and the weight of panicle showed significant increase between 10 and 20 days after heading. 7. The maximum crop growth ratios of leaf blade, stem and panicles were attadined at the stage of heading, booting and milking, respectively. 8. The distribution ratio of dry matter was higher in leaf blade than in stem at the tillering stage. At the heading stage, the distribution ratio of dry matter was higher in order of culm, leaf blade and panicle. At the maturing stage, the ratio was higher in order of panicle, stem and laf blade. 9. Correlation coefficients among grain yield, harvest index, and biological yield were all significant and they were positive.