• Title/Summary/Keyword: information needs analysis

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Developmental Plan of Man-Overboard Alert Devices of Small Fishing Vessels: A Study (소형어선의 선외추락 경보장치 개발 방안 연구)

  • Kim, Jae-Won;Kim, Byung-Ok;Lim, Jung-Gyun;Lee, Ju-Han;Yim, Jea-Hong;Park, Dong-Kook
    • Journal of Navigation and Port Research
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    • v.42 no.4
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    • pp.245-252
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    • 2018
  • A method of transmitting an alert signal in case of man-overboard (MOB) systems in a small fishing vessel navigating within coastal area is being operated as VHF-DSC equipment via a distress alert button and V-P ass Equipment via alert button or beacon separation. However, a small fishing vessel with a couple of crews on board is an inappropriate way to alert a man-overboard condition. However, internationally, MOB equipment using VHF-DSC, AIS, and Bluetooth technologies is used to transmit alert signals directly to the mother ship and other radio stations. In order to analyze the performance and technology of the MOB equipment operating in foreign countries, it was confirmed that the alarm signal can be received within a maximum of one nautical mile when the MOB device is on the water surface. An MOB device that meets domestic conditions needs to send an alarm signal to a station within the VHF communication range. However, in order to reduce the false alert signal, it is most appropriate to operate the VHF-DSC radio equipment installed on the ship remotely. Analysis of various technologies connecting the MOB and the VHF-DSC revealed that the Bluetooth system has advantages such as device miniaturization. When an emergency signal is transmitted from the MOB device, it can be received by a dedicated receiver and recognized through an external input terminal of the VHF-DSC equipment generating its own alarm. If the emergency situation cannot be processed at the mother ship, a distress alert is sent to all radio stations via VHF-DSC for response under emergencies faced by small fishing vessels.

Analysis of Telephone Counseling Service on Child Health (전화 아기건강상담을 통해 나타난 우리나라 어머니들의 육아문제 분석)

  • Song Ji-Ho;Han Kyung-Ja;Oh Ka-Sil;Cho Kyoul-Ja;Lee Ja-Hyung;Park Eun-Sook;Cho Kap-Chul;Tak Young-Nan;Ahn Young-Mee
    • Child Health Nursing Research
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    • v.7 no.2
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    • pp.245-257
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    • 2001
  • This study analyzed the services as operated by the Child Health Telephone Service Center. The Center is a toll free service operated as part of the community services of the Korean Academic Society of Child Health Nursing. The aim of the study was to describe the concerns of child caregivers regarding child health care as discussed during telephone counseling. Specific objectives were as follows: 1. To analyze the activities of the Center. 2. To describe the characteristics of caregivers who made phone calls for counseling services and also the characteristics of their children. 3. To analyze the content of the counseling sessions. 4. To analyze counseling content according to the characteristics of the caregivers and their children. Data used for the study were obtained from the counseling records for the period from Sept. to Dec. 1999, as kept by the three counselors at the Center. The total number of calls was 8,261 and that consisted of 15,150 questions. The total questions were merged into 13,236 by eliminating those questions which overlapped or were of similar content. The final 13,236 questions were used for the final analyses. Almost of the callers (98.4%) were mothers. Among them 89.6% were between 25 and 35 years of age. Geographical distribution of the callers covered the whole nation. The largest numbers who made the calls were from the Seoul metropolitan area (36%), followed by 28% from Kyung Gi Province, and 20% were from the Kyung Sang area. Among 8,261 callers, 72.8% were first users. Sex of the babies and children in question for counseling was about even for males and females and ages ranged from one month to six years. The largest group (62.5%) was the less than six month age group. The finalized 13,236 questions/problems were categorized into 11 problem areas. They were in order of frequency, physical problems, feedings and nutrient concerns, information on child rearing, growth and development, guidance on utilization of child care facilities, elimination problems, sleeping concerns, immunization related concerns, behavior problems, injury and accidents, and safety measures. The most frequent problems for counseling were physical signs and symptoms (27.3%), followed by feeding and nutrients, information on child rearing, and growth and development. Of physical problems, abnormal gastrointestinal signs and symptoms were the most frequent concern and skin problems were next at 25% and 23.3% respectively. Loose bowels, vomiting and constipation were the most frequent gastrointestinal problems. Atopic dermatitis had the highest frequency at 53.3% with diaper rash being the second highest among the skin problems. About 80% of the growth and developmental category were physical development concerns related to physiological, body growth, and motor and sensory development. This study constitutes the activity report for the first year of the Center. The findings correspond with literature reports on child health problems and parents educational needs. One recommendation from this study is that since the services of the Center are carried out only by telephone, the psychology of the counselees and the counselor relationship must be considered for better services.

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An Effect of the Personality Types on the Preference of the Conflicts Handling Styles (성격유형이 갈등관리유형 선호에 미치는 영향에 관한 연구)

  • Chung, Bhum-Suk;Yang, Gi-Dong
    • Management & Information Systems Review
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    • v.24
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    • pp.125-154
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    • 2008
  • The purpose of this study is to analyze how the organizational structure, task group functioning and need styles have influence on the conflicts handling styles such as integrating, avoiding, dominating, obliging and compromising as the employee's personality engaged in the service industry. This study uses the hierarchical regression analysis method. Data were collected by the survey method from employees engaged in the service industry located Seoul, the Province of Gyeonggi, and the Province of Gangwon. The study result shows that to the employees with the type A style, need styles are significantly related to the conflicts handling styles such as avoiding. But to the employees with the type B style, need styles are significantly related to the conflicts handling styles such as integrating and avoiding. On the other hand the result shows that the higher the need for achievement and the lower the need for autonomy, employees with the type B style prefer integrating styles to other conflicts handling styles. Or the higher the need for dominance, employees with the type B style prefer dominating styles to other conflicts handling styles. And the higher the need for dominance, employees with the type A style prefer dominating styles to other conflicts handling styles. The study result shows that to the employees with the type A and type X style, task group functioning are significantly related to the conflicts handling styles such as obliging and compromising. But to the employees with the type B style, task group functioning are significantly related to the conflicts handling styles such as obliging and dominating. On the other hand the result shows that the lower faith in peers and management and the higher confidence in peers and management, employees with the type B style prefer obliging style to other conflicts handling styles. But the higher group homogeneity and group cohesiveness, the lower faith in peers and management and the higher confidence in peers and management, employees with the type X style prefer obliging style to other conflicts handling styles. And the higher confidence in peers and management, employees with the type A style prefer compromising style to other conflicts handling styles. The study result shows that to the employees with the type A, organizational structure functioning are significantly related to the conflicts handling styles such as avoiding, obliging and compromising. But to the employees with the type X style, organizational structure functioning are significantly related to the conflicts handling styles such as dominating. On the other hand the result shows that the higher role conflict, the lower role ambiguity and the higher communication system, employees with the type A style prefer avoiding style to other conflicts handling styles. But the lower role ambiguity, employees with the type X style prefer compromising style to other conflicts handling styles. To conclude from these results, employees with the type A style have influence on the organizational structure functioning to other factors on the preference of the conflicts handling styles. And employees with the type B style have influence on the needs styles to other factors on the preference of the conflicts handling styles. Or employees with the type X style have influence on the task group functioning to other factors on the preference of the conflicts handling styles. Although this study provides several managerial implications, this study has some limitations. Specifically data were collected from only the service industry in Seoul, the Province of Gyeonggi, and the Province of Gangwon. In spite of the limitations, the study results could be used valuably in case of the personnel managers which manage the employees under the conflict situations.

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A comparative study between Korea and the USA on the development process in retail trade & its changing locations (소매업의 발달과정과 입지 변화에 관한 한.미 비교 연구)

  • Jeon, Kyung-Sook
    • Journal of the Korean association of regional geographers
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    • v.6 no.2
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    • pp.21-40
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    • 2000
  • The retail trades in many countries have changed recently according to the high quality, diversification, and marked individuality of consumer needs. Under the continually competing system of the WTO agreement, corporations based in the USA and the EU try to raise their market share in other countries so it is inevitable for Korean retail enterprises to compete with them. This paper is aimed at contributing to the efficient growth for Korean retail trade from the analysis of the development process in retail trade and its changing locations comparing Korea and the USA. Retailers in the USA have practiced diversified marketing strategies considerably in order to survive in a rapidly changing retailing environment. American retailing, which has the most advanced marketing system in the world, has been of growing concern to marketing strategies in Korea. The following is a brief summary of this study. 1. Speedy and higher quality consumption is needed in accordance with the great increase in the single-family household and the female labor force participation both in Korea and in the USA. Senior citizens have become a new consumer group due to the aging population. In the future the retail trade will switch over to diversified retail formats and internet shopping as countries are transformed into information and communication societies. 2. In Korea, the former retail system characterized by markets and department stores has been greatly changed since the late 1980s with emphasis on high quality and convenience in consumption behaviors, with large domestic enterprises and foreign distribution corporations participating in Korean retailing. In the USA, retailing mergers and takeovers by major retails, bankruptcies, and extra-large shopping centers have emerged since the late 1980s. Recently, the USA retailing formats have been changed from the lower price-oriented discount types to the large scale theme parks. Much emphasis was put on entertainment, resorts, and convention centers. On the other hand, non-store types, such as the internet shopping, the CATV shopping, as well as catalog and mail-order sales are drastically increasing, although the proportion of their sales is low up to now. 3. In Korea, most of the retail facilities are concentrated in Seoul and the Metropolitan Region, and the distribution ratio of facilities came to 52% in 1997. The periodic markets, traditional markets which open on a periodic basis, are located mainly in Chollanam-do and Kyungsangbuk-do. The large-sized discount stores have expanded their locations to the over-crowded apartment complexes in new towns, located in the Metropolitan Region, and the large provincial cities, unlike the suburban locations in the USA. Therefore we needed to give attention to the locational relations in retail facilities between Seoul & the Metropolitan Region and rural settlement areas. In the USA, urban areas grew quickly with the development of the automobile in the 1920s, and the location of stores changed from a dispersed style centering around rural areas to a centralized one in urban areas. There is an accelerated growth for suburban areas, which have grown rapidly since 1950. As the membership warehouse clubs were introduced in the 1970s, the decentralization of location was more intensified. On the other hand, inner cities were revitalized by rearranging existing facilities to cope with suburban areas. And the location-free virtual retailing & TV shopping are also growing every year. 4. In view of the above, the continuous and desirable development devices in Korean retail trade are summarized as follows: First, the countermeasures against economies of scale, increase in retailing sales, and rise of a employment percentage in retailing are in need. Second, a scheme of lowering the proportion of food retail sales, and increasing a ratio of durable goods sales need to be worked out. Third, the original ideas are needed to apply positively information, communication and technology to retailing, to graft the traditional types on modem ones based on the social culture. Fourth, strategies are needed to strengthen the competitiveness of our retail trade through cooperation and chains of smaller retailers, the large enterprises participating in the distribution industry. Fifth, in order to realize the above, the retail industry, the administration, and the academic world should support the retail segment with concern and a practical strategy plan.

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Object Tracking Based on Exactly Reweighted Online Total-Error-Rate Minimization (정확히 재가중되는 온라인 전체 에러율 최소화 기반의 객체 추적)

  • JANG, Se-In;PARK, Choong-Shik
    • Journal of Intelligence and Information Systems
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    • v.25 no.4
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    • pp.53-65
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    • 2019
  • Object tracking is one of important steps to achieve video-based surveillance systems. Object tracking is considered as an essential task similar to object detection and recognition. In order to perform object tracking, various machine learning methods (e.g., least-squares, perceptron and support vector machine) can be applied for different designs of tracking systems. In general, generative methods (e.g., principal component analysis) were utilized due to its simplicity and effectiveness. However, the generative methods were only focused on modeling the target object. Due to this limitation, discriminative methods (e.g., binary classification) were adopted to distinguish the target object and the background. Among the machine learning methods for binary classification, total error rate minimization can be used as one of successful machine learning methods for binary classification. The total error rate minimization can achieve a global minimum due to a quadratic approximation to a step function while other methods (e.g., support vector machine) seek local minima using nonlinear functions (e.g., hinge loss function). Due to this quadratic approximation, the total error rate minimization could obtain appropriate properties in solving optimization problems for binary classification. However, this total error rate minimization was based on a batch mode setting. The batch mode setting can be limited to several applications under offline learning. Due to limited computing resources, offline learning could not handle large scale data sets. Compared to offline learning, online learning can update its solution without storing all training samples in learning process. Due to increment of large scale data sets, online learning becomes one of essential properties for various applications. Since object tracking needs to handle data samples in real time, online learning based total error rate minimization methods are necessary to efficiently address object tracking problems. Due to the need of the online learning, an online learning based total error rate minimization method was developed. However, an approximately reweighted technique was developed. Although the approximation technique is utilized, this online version of the total error rate minimization could achieve good performances in biometric applications. However, this method is assumed that the total error rate minimization can be asymptotically achieved when only the number of training samples is infinite. Although there is the assumption to achieve the total error rate minimization, the approximation issue can continuously accumulate learning errors according to increment of training samples. Due to this reason, the approximated online learning solution can then lead a wrong solution. The wrong solution can make significant errors when it is applied to surveillance systems. In this paper, we propose an exactly reweighted technique to recursively update the solution of the total error rate minimization in online learning manner. Compared to the approximately reweighted online total error rate minimization, an exactly reweighted online total error rate minimization is achieved. The proposed exact online learning method based on the total error rate minimization is then applied to object tracking problems. In our object tracking system, particle filtering is adopted. In particle filtering, our observation model is consisted of both generative and discriminative methods to leverage the advantages between generative and discriminative properties. In our experiments, our proposed object tracking system achieves promising performances on 8 public video sequences over competing object tracking systems. The paired t-test is also reported to evaluate its quality of the results. Our proposed online learning method can be extended under the deep learning architecture which can cover the shallow and deep networks. Moreover, online learning methods, that need the exact reweighting process, can use our proposed reweighting technique. In addition to object tracking, the proposed online learning method can be easily applied to object detection and recognition. Therefore, our proposed methods can contribute to online learning community and object tracking, detection and recognition communities.

An Empirical Study of Social Network Service (SNS) Continuance: Incorporating the Customer Value-Satisfaction-Loyalty Model into the IS Continuance Model (소셜 네트워크 서비스(SNS)의 지속이용의도에 관한 연구: IS 지속이용모델과 고객 가치-만족-충성도 모델의 통합적 접근)

  • Choi, Sujeong
    • Asia pacific journal of information systems
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    • v.23 no.4
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    • pp.1-28
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    • 2013
  • Given that smartphone-based social network services (SNS), such as KakaoStory is now being widely used as a way for people to connect and communicate with each other, this study examines key factors leading to the continued use of SNS. People have been using PC-based SNS, such as Cyworld, for years are now using smartphone-based SNS, such as KakaoStory. KakaoStory developed by KakaoTalk has rapidly grown up as the largest smartphone-based SNS in Korea as smartphone penetration increases. It is more difficult for firms to maintain their current users over time in that alternative SNSs satisfying people's new needs are constantly emerging and evolving. In this sense, one of the most challenging issues for SNS firms is how to retain their current users in the long run. However, there are few empirical studies on this issue. Applying the IS continuance model proposed by Bhattacherjee [2001], this study explores key determinants of users' smartphone-based SNS continuance intention. The model suggests that perceived usefulness and user satisfaction are the key determinants of IS continuance intention. However, the model includes only the utilitarian value that users can obtain through the use of smartphone-based SNS, by considering perceived usefulness. Therefore, the study attempts to extend the IS continuance model by considering hedonic and social values simultaneously. More specifically, we consider subjective norms as social value that are proposed by the theory of reasoned action and the theory of planned behavior. We also consider perceived enjoyment as hedonic value that is emphasized as a key factor influencing users' behavior intention and actual behavior, particularly in the context of hedonic IS use. By considering the three values in our model simultaneously, we could offer a deeper understanding of smartphone-based SNS continuance. That is, this study could offer an explanation of how each value is associated with user satisfaction and SNS continuance intention. The customer value-satisfaction-loyalty model can strengthen the assertion that smartphone-based SNS continuance intention is determined by various different types of customer values, such as utilitarian, hedonic, and social ones. Moreover, the model provides a theoretical basis for the assertion that customer values lead to increased loyalty via customer satisfaction. In this regard, we theorize that SNS continuance intention is influenced by users' various values, namely perceived usefulness, perceived enjoyment, and subjective norms, via user satisfaction. To test the proposed research model and hypotheses, we conducted a partial least squares analysis using a total of 253 data collected on the users of smartphone-based SNS (i.e., KakaoStory). The key findings are as follows: First, it has been found that SNS continuance intention considerably depends on user satisfaction. Second, user satisfaction is determined by confirmation, perceived usefulness, and perceived enjoyment. Third, concerning the effects of the three values on SNS continuance intention, only perceived enjoyment regarded as hedonic value was statistically significant. That is, perceived usefulness considered as utilitarian value and subjective norms considered as social value had no effect on SNS continuance intention. Finally, our results indicate that confirmation increases perceived usefulness, perceived enjoyment, and user satisfaction. The results reconfirm the effectiveness of IS continuance model in predicting smartphone-based SNS continuance intention. Moreover, the results demonstrate that perceived enjoyment reflecting hedonic value is the most important predictor of SNS continuance intention. Therefore, it is imperative for firms to meet SNS users' hedonic value to retain them in the long run. Meanwhile, we could not find any empirical evidence to support the assertion that subjective norms are associated with user satisfaction and SNS continuance intention. The results lead us to conclude that when users have enough direct experience in SNS use, subjective norms have no effect on SNS continuance intention. Discussions and implications of the results are provided.

Topographic Factors Computation in Island: A Comparison of Different Open Source GIS Programs (오픈소스 GIS 프로그램의 지형인자 계산 비교: 도서지역 경사도와 지형습윤지수 중심으로)

  • Lee, Bora;Lee, Ho-Sang;Lee, Gwang-Soo
    • Korean Journal of Remote Sensing
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    • v.37 no.5_1
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    • pp.903-916
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    • 2021
  • An area's topography refers to the shape of the earth's surface, described by its elevation, slope, and aspect, among other features. The topographical conditions determine energy flowsthat move water and energy from higher to lower elevations, such as how much solar energy will be received and how much wind or rain will affect it. Another common factor, the topographic wetness index (TWI), is a calculation in digital elevation models of the tendency to accumulate water per slope and unit area, and is one of the most widely referenced hydrologic topographic factors, which helps explain the location of forest vegetation. Analyses of topographical factors can be calculated using a geographic information system (GIS) program based on digital elevation model (DEM) data. Recently, a large number of free open source software (FOSS) GIS programs are available and developed for researchers, industries, and governments. FOSS GIS programs provide opportunitiesfor flexible algorithms customized forspecific user needs. The majority of biodiversity in island areas exists at about 20% higher elevations than in land ecosystems, playing an important role in ecological processes and therefore of high ecological value. However, island areas are vulnerable to disturbances and damage, such as through climate change, environmental pollution, development, and human intervention, and lacks systematic investigation due to geographical limitations (e.g. remoteness; difficulty to access). More than 4,000 of Korea's islands are within a few hours of its coast, and 88% are uninhabited, with 52% of them forested. The forest ecosystems of islands have fewer encounters with human interaction than on land, and therefore most of the topographical conditions are formed naturally and affected more directly by weather conditions or the environment. Therefore, the analysis of forest topography in island areas can be done more precisely than on its land counterparts, and therefore has become a major focus of attention in Korea. This study is focused on calculating the performance of different topographical factors using FOSS GIS programs. The test area is the island forests in Korea's south and the DEM of the target area was processed with GRASS GIS and SAGA GIS. The final slopes and TWI maps were produced as comparisons of the differences between topographic factor calculations of each respective FOSS GIS program. Finally, the merits of each FOSS GIS program used to calculate the topographic factors is discussed.

The Effect of Data Size on the k-NN Predictability: Application to Samsung Electronics Stock Market Prediction (데이터 크기에 따른 k-NN의 예측력 연구: 삼성전자주가를 사례로)

  • Chun, Se-Hak
    • Journal of Intelligence and Information Systems
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    • v.25 no.3
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    • pp.239-251
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    • 2019
  • Statistical methods such as moving averages, Kalman filtering, exponential smoothing, regression analysis, and ARIMA (autoregressive integrated moving average) have been used for stock market predictions. However, these statistical methods have not produced superior performances. In recent years, machine learning techniques have been widely used in stock market predictions, including artificial neural network, SVM, and genetic algorithm. In particular, a case-based reasoning method, known as k-nearest neighbor is also widely used for stock price prediction. Case based reasoning retrieves several similar cases from previous cases when a new problem occurs, and combines the class labels of similar cases to create a classification for the new problem. However, case based reasoning has some problems. First, case based reasoning has a tendency to search for a fixed number of neighbors in the observation space and always selects the same number of neighbors rather than the best similar neighbors for the target case. So, case based reasoning may have to take into account more cases even when there are fewer cases applicable depending on the subject. Second, case based reasoning may select neighbors that are far away from the target case. Thus, case based reasoning does not guarantee an optimal pseudo-neighborhood for various target cases, and the predictability can be degraded due to a deviation from the desired similar neighbor. This paper examines how the size of learning data affects stock price predictability through k-nearest neighbor and compares the predictability of k-nearest neighbor with the random walk model according to the size of the learning data and the number of neighbors. In this study, Samsung electronics stock prices were predicted by dividing the learning dataset into two types. For the prediction of next day's closing price, we used four variables: opening value, daily high, daily low, and daily close. In the first experiment, data from January 1, 2000 to December 31, 2017 were used for the learning process. In the second experiment, data from January 1, 2015 to December 31, 2017 were used for the learning process. The test data is from January 1, 2018 to August 31, 2018 for both experiments. We compared the performance of k-NN with the random walk model using the two learning dataset. The mean absolute percentage error (MAPE) was 1.3497 for the random walk model and 1.3570 for the k-NN for the first experiment when the learning data was small. However, the mean absolute percentage error (MAPE) for the random walk model was 1.3497 and the k-NN was 1.2928 for the second experiment when the learning data was large. These results show that the prediction power when more learning data are used is higher than when less learning data are used. Also, this paper shows that k-NN generally produces a better predictive power than random walk model for larger learning datasets and does not when the learning dataset is relatively small. Future studies need to consider macroeconomic variables related to stock price forecasting including opening price, low price, high price, and closing price. Also, to produce better results, it is recommended that the k-nearest neighbor needs to find nearest neighbors using the second step filtering method considering fundamental economic variables as well as a sufficient amount of learning data.

Comparison of ESG Evaluation Methods: Focusing on the K-ESG Guideline (ESG 평가방법 비교: K-ESG 가이드라인을 중심으로)

  • Chanhi Cho;Hyoung-Yong Lee
    • Journal of Intelligence and Information Systems
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    • v.29 no.1
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    • pp.1-25
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    • 2023
  • ESG management is becoming a necessity of the times, but there are about 600 ESG evaluation indicators worldwide, causing confusion in the market as different ESG ratings were assigned to individual companies according to evaluation agencies. In addition, since the method of applying ESG was not disclosed, there were not many ways for companies that wanted to introduce ESG management to get help. Accordingly, the Ministry of Trade, Industry and Energy announced the K-ESG guideline jointly with the ministries. In previous studies, there were few studies on the comparison of evaluation grades by ESG evaluation company or the application of evaluation diagnostic items. Therefore, in this study, the ease of application and improvement of the K-ESG guideline was attempted by applying the K-ESG guideline to companies that already have ESG ratings. The position of the K-ESG guideline is also confirmed by comparing the scores calculated through the K-ESG guideline for companies that have ESG ratings from global ESG evaluation agencies and domestic ESG evaluation agencies. As a result of the analysis, first, the K-ESG guideline provide clear and detailed standards for individual companies to set their own ESG goals and set the direction of ESG practice. Second, the K-ESG guideline is suitable for domestic and global ESG evaluation standards as it has 61 diagnostic items and 12 additional diagnostic items covering the evaluation indicators of global representative ESG evaluation agencies and KCGS in Korea. Third, the ESG rating of the K-ESG guideline was higher than that of a global ESG rating company and lower than or similar to that of a domestic ESG rating company. Fourth, the ease of application of the K-ESG guideline is judged to be high. Fifth, the point to be improved in the K-ESG guideline is that the government needs to compile industry average statistics on diagnostic items in the K-ESG environment area and publish them on the government's ESG-only site. In addition, the applied weights of E, S, and G by industry should be determined and disclosed. This study will help ESG evaluation agencies, corporate management, and ESG managers interested in ESG management in establishing ESG management strategies and contributing to providing improvements to be referenced when revising the K-ESG guideline in the future.

Earnings Management of Firms Selected as Preliminary Unicorn (예비유니콘 선정기업의 이익조정에 대한 연구)

  • HAKJUN, HAN;DONGHOON, YANG
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.18 no.1
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    • pp.173-188
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    • 2023
  • This paper analyzed the Earnings management of firms selected as preliminary Unicorn. If a manager is selected as a preliminary unicorn firm, he can receive financial support of up to 20 billion won, creating a factor in managing the manager's earnings. The motive for management's earnings management is related to the capital market. Accounting information is used by investors and financial analysts, and corporate profits affect corporate value. Therefore, if the accounting earning is adjusted upward, the corporate value will be raised and investment conditions will be favorable. In this paper, earnings quality was measured by the modified Jones model of Dechow et al.(1995) by the ROA control model of Kothari et al.(2005) among the discretionary accruals estimated using an alternative accrual prediction model. Competing similar companies in the same market as the selected companies were formed, and the discretionary accruals were mutually compared to verify the research hypotheses, and only the selected companies were analyzed for the audit year and after the audit year. As a result of the analysis, it was found that the companies selected as preliminary unicorns had higher earnings management compared to the corresponding companies in question, which had a negative impact on the quality of accounting profits. It was found that the companies selected as preliminary unicorns continued to receive incentives for management's earnings management even after being selected. These results indicate that the companies selected as prospective unicorns are recognized for their value in the market through external growth rather than internal growth, and thus, incentives for management's earnings management to attract investment from external investors under favorable conditions are continuing. In the future preliminary unicorn selection evaluation, it was possible to present what needs to be reviewed on the quality of accounting earning. The implication of this paper is that the factors of management's earnings management eventually hinder investors and creditors from judging the reliability of accounting information. It was suggested that a policy alternative for the K-Unicorn Project, which enhances reliability were presented by reflecting the evaluation of earnings quality through discretionary accruals.

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