• Management & Information Systems Review
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• v.39 no.3
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• pp.1-16
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• 2020

The current tariff return system requires tax officials to calculate tax amount by themselves and pay the tax amount on their own responsibility. In other words, in principle, the duty and responsibility of reporting payment system are imposed only on the taxee who is required to calculate and pay the tax accurately. In case the tax payment system fails to fulfill the duty and responsibility, the additional tax is imposed on the taxee by collecting the tax shortfall and imposing the tax deduction on For this reason, item classifications, together with tariff assessments, are the most difficult and could pose a significant risk to entities if they are misclassified. For this reason, import reports are consigned to customs officials, who are customs experts, while paying a substantial fee. The purpose of this study is to classify HS items to be reported upon import declaration and to indicate HS codes to be recorded on import declaration. HS items were classified using the attached image in the case of item classification based on the case of the classification of items by the Korea Customs Service for classification of HS items. For image classification, CNN was used as a deep learning algorithm commonly used for image recognition and Vgg16, Vgg19, ResNet50 and Inception-V3 models were used among CNN models. To improve classification accuracy, two datasets were created. Dataset1 selected five types with the most HS code images, and Dataset2 was tested by dividing them into five types with 87 Chapter, the most among HS code 2 units. The classification accuracy was highest when HS item classification was performed by learning with dual database2, the corresponding model was Inception-V3, and the ResNet50 had the lowest classification accuracy. The study identified the possibility of HS item classification based on the first item image registered in the item classification determination case, and the second point of this study is that HS item classification, which has not been attempted before, was attempted through the CNN model.

• Journal of agricultural medicine and community health
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• v.25 no.1
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• pp.113-131
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• 2000

Transtheoretical model of change has been proven very effective in explaining both the acquisition and cessation of many health related behaviors. The objectives of this study were to describe the distribution of smokers by stage of change of smoking, alcoholic drinking, and exercising in rural residents and to develope health promotion strategies. This study was done in Okchun County of Chungbuk Province. The representative sample were 892 residents over 30 years old. The questionnaires of interview included socio-demographic, the six stage distribution of smoking, alcoholic drinking, and exercising. In male, 50.6% of smokers were in the precontemplation stage, 32.5% in the contemplation. In female, corresponding figures were 60.6% and 28.8%. Precontemplation and contemplation stage of drinker were 72.8%, 19.3% in male and 80.3%, 15.5%. Distribution of exercise were 80.6%, 1.8% in male, 87.6%, 1.2% in female, respectively. The stage distribution of smoker, alcoholic drinker, and exerciser was shift to left of the distribution. And the stage distribution was slightly differ with each health behavior. The stage of change with smoking, drinking and exercising was correlated with each other but not concordant. So interventions in rural residents need to take into account the large proportion of precontemplators repeatedly observed among smoker, drinker, and non-exerciser. And intervention strategies of each risk behavior should be different approach. Result of concordance analysis suggest reconstruct validity of the transtheoretical model in our country due to ethnic and sociocultural difference. This results and theory should be tested in prospective intervention studies for seeking the possible gateway of health behavior.

• Management & Information Systems Review
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• v.30 no.4
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• pp.147-173
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• 2011

It is generally accepted that there are momentum effects in the short term and reversal effects in the long term, which makes abnormal excess returns in the major stock markets in the world. In Korea stock market, however, the previous studies demonstrate that contrarian strategies based on reversal effects are more effective than momentum strategies following momentum effects in the short term as well as in the long term. This paper examines wether contrarian strategies are still effective In Korea stock market from 1980 to 2009, and the short term reversals may be changed after the foreign exchange crisis in 1997-1998. Moreover, this paper investigates how contrarian profits are shown considering the state of market. In my research, unlike previous studies, I find that both of contrarian strategies using price change and price level cannot gain excess risk adjusted returns in Korea stock market from 1980 to 2009, but this result is due to the fact that reversal effects existed before the foreign exchange crisis but momentum effects does after the foreign exchange crisis in 1997-1998. Specially, after the foreign exchange crisis, it is confirmed momentum strategies using 52 week high price, that is, price level are more effective than momentum strategies using price change. And following the strategies using 52 week high price after the foreign exchange crisis, the momentum is not only observed in the up market but also in the down market, which is different with the results of the studies regarding to American market, where the momentum is just found in the up market.

• The Korean Journal of Financial Management
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• v.21 no.2
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• pp.27-63
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• 2004

Since the 1980s, many multinational corporations have been issuing stocks on foreign stock exchanges, not only to enhance their investor base and liquidity, but also to diversify risks. The phenomenon has also been intensified by the rapid financial globalization and securitization trends. The main purpose of this study is to look into the long-run performance of MNCs' cross-listings of stocks on foreign stock exchanges. We use the event study and cross-sectional regression methods. We obtained some interesting empirical results about the long-run effect of cross-listings. First before the listing data the effect of cross-listing is to increase the underlying stock Vice in the local market. It may be caused by expectation of lower risk and cost of capital. However, after the listing data the stock price has been declining, even if it is not significant. Second, we examine the difference in the long-run cross-listing effect, which may be caused by the listing direction. When listing is made from a less developed market to a more developed market, the effect is better than that in the reverse direction. Furthermore, the effect is worse, when the listing company's home country is the U.S. Third, there is a negative relation between CARs and underlying stock liquidity in the local market, So it implies that a firm, whose underlying stocks are very liquid in the local market should carefully value cross-listing based upon the cost and benefit analysis. Last, but not the least we find that the long-un cross-listing effect is better, when a listing firm's ROE is higher.

• Journal of Gastric Cancer
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• v.8 no.4
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• pp.256-261
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• 2008

Purpose: Intra-abdominal fluid collection is one of the risk factors associated with postoperative morbidity or mortality for patients who undergo gastric cancer surgery. The aim of this study was to analyze the clinicopathological characteristics of the patients with postoperative intra-abdominal fluid collection and to identify the indications for inserting a percutaneous drain (PCD) in patients with intra-abdominal fluid collection. Materials and Methods: Among the 1,277 patients who underwent operations for gastric cancer at Seoul National University Hospital between April 2005 and July 2006, the data of 117 patients with an intra-abdominal fluid collection were reviewed. Results: The number of patients' with pathologic stage I, II, III and IV disease was 42 (36.8%), 23 (20.2%), 16 (14%) and 33 (28.9%), respectively. Forty-three patients (36.3%) underwent PCD insertion and the other 43 patients received conservative management. A univariate analysis of multiple clinical variables revealed that age, gender, diabetes, liver disease, lymph node dissection, the pathologic stage and the body mass index (BMI, $kg/m^2$) were not significantly associated with PCD insertion (P>0.05). However, the univariate analysis showed that two characteristics were associated with a significantly high incidence of PCD insertion: a diameter of an intra-abdominal fluid collection greater than 4 cm and infectious signs such as leukocytosis, fever and bacteremia. Conclusion: About two thirds of the intra-abdominal fluid collections after surgery for gastric cancer were managed with only conservative method without other morbidities of mortality. Surgeons should consider performing PCD insertion if the largest diameter of an intra-abdominal fluid collection is over 4 cm or if infectious signs are seen.

• Journal of Life Science
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• v.26 no.2
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• pp.190-197
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• 2016

Aflatoxin M₁ can be produced in cow’s milk when cows eat contaminated produce. Milk is a major source of food for infants and for children who have a weak level of immunity, and the detection of Aflatoxin M₁ for risk assessment is necessary in order to reduce the amount of it in milk. In this study, the Aflatoxin M₁ level was monitored for one year in raw milk samples obtained from Chungnam Province, Korea. The milk samples were divided into three categories: 1. milk samples from a standard general farm, 2. milk samples from a HACCP controlled farm, and 3. milk samples from the supply of Aflatoxin M₁ reduced fodder. The average concentrations of Aflatoxin M₁ in milk were 0.023±0.005 ug/l for the standard general farm, 0.017±0.004 ug/l for the HACCP controlled farm, and 0.013±0.003 ug/l for the supply of Aflatoxin M₁ reduction fodder. Milk collected from the supply of Aflatoxin M₁ reduction fodder had the lowest level of Aflatoxin M₁. However, when efficiency and economic aspects are considered the most effective way of reducting Aflatoxin M₁, could be taking milk from the HACCP controlled farm and implementing good feed management. Institutional support from the government, careful management of dairy farming, and a strict farm sanitation program are required in order to lower the level of Aflatoxin M₁ in milk.

• Journal of Nutrition and Health
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• v.47 no.2
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• pp.124-133
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• 2014

Purpose: The current study was designed for development of a simplified malnutrition screening tool (SMST) for hospitalized patients using readily available laboratory and patient information and for evaluation of its reliability compared to well-established tools, such as PGSGA and NRS-2002. Methods: Anthropometric and biochemical measurements, as well as a few subjective assessments, of 903 patients who were preclassified by their nutritional status according to PGSGA were analyzed. Among them, a combination of factors, including age, BMI, albumin, cholesterol, total protein, hematocrit, and changes in body weight and food intake, were statistically selected as variables for SMST. Results: According to SMST, 620 patients (68.7%) were classified as the normal group and 283 patients (31.3%) were classified as the malnutrition group. Significant differences in age, albumin, TLC, BMI, hemoglobin, hematocrit, total protein, cholesterol, and length of stay were observed between the two groups. For inter-methods reliability, the screening results by SMST were compared with those by PGSGA and NRS-2002. The comparison with PGSGA and NRS-2002 showed 'Substantial agreement' (sensitivity 94.4%, specificity 88.4%, ${\kappa}$ = 0.747) and 'Moderate agreement' (sensitivity 96.1%, specificity 79.5%, ${\kappa}$ = 0.505), respectively, indicating that SMST held high inter-methods reliability. Conclusion: In conclusion, SMST, based on readily available laboratory and patient information and simple subjective assessments on changes in food intake and body weight, may be a useful alternative tool with a simple but reliable risk index, especially in resource-limited domestic hospitals.

• Korean Journal of Remote Sensing
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• v.37 no.6_2
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• pp.1819-1827
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• 2021

Land-use/cover change caused by rapid urbanization in South Korea is one of the concerns in flood risk management because groundwater recharge by precipitation hardly occurs due to an increase in impermeable surfaces in urban areas. This study investigated the hydrologic effects of land-use/cover on groundwater recharge in the Yeonje-gu district of Busan, South Korea. A statistical time series analysis was conducted with temporal variations of precipitation and groundwater level to estimate lag-time based on correlation coefficients calculated from auto-correlation function (ACF), cross-correlation function (CCF), and moving average (MA) at five sites. Landform and land-use/cover within 250 m radius of the monitoring wells(GW01, GW02, GW03, GW04, and GW05) at five sites were identified by land cover and digital map using Arc-GIS software. Long lag-times (CCF: 42-71 days and MA: 148-161 days) were calculated at the sites covered by mainly impermeable surfaces(GW01, GW03, and GW05) while short lag-times(CCF: 4 days and MA: 67 days) were calculated at GW04 consisting of mainly permeable surfaces. The results suggest that lag-time would be one of the good indicators to evaluate the effects of land-use/cover on estimating groundwater recharge. The results of this study also provide guidance on the application of statistical time series analysis to environmentally important issues on creating an urban green space for natural groundwater recharge from precipitation in the city and developing a management plan for hydrological disaster prevention.

• Journal of Technology Innovation
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• v.30 no.3
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• pp.1-34
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• 2022

This study examines the effect of CEO age on the value relevance of R&D which is the relationship between R&D expenditures and firm value. The value relevance of R&D expenditures is higher in companies with current older CEOs, while the relationship in companies with younger CEOs is lower than that of other companies. These results suggest that older CEOs tend to be conservative and make prudent R&D investment decisions. Because they make systematic investment decisions with rich experience, they are expected to have higher investment performance in the market. On the other hand, young CEOs choose risky investments in order to have their abilities highly evaluated in the labor market. The market places a high degree of risk on the R&D decision-making of young CEOs. Next, we analyze whether the age of the replaced CEOs affects the relationship between R&D expenditures and firm value. The result shows that the change of management increases the effect of R&D expenditure on firm value. However, in the case of being replaced by a younger CEO, this positive relationship becomes lower than that of other companies, showing results consistent with the case of the current younger CEO. The samples are analyzed by dividing them into conglomerates and non-conglomerates. In conglomerates, the age of the replaced CEOs does not affect the value relevance of R&D expenditures. Only non-conglomerates showed a negative (-) effect on the replaced younger CEOs. These results suggest that conglomerates maintain the stability of R&D management and performance so that the performance of R&D expenditures is not significantly affected by the age of the replaced CEOs. The reason is that mutual checks and support are coordinated within the group through decentralization of work and systematization of decision-making. This study shows evidence that the relationship between R&D expenditure and firm value according to the age of the replaced CEO is a phenomenon that only occurs in non-conglomerates. This phenomenon suggests that conglomerates are stably managing their R&D performance regardless of the change of CEOs or the characteristics of the CEOs.

• Journal of Korean Academy of Dental Administration
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• v.5 no.1
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• pp.31-37
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• 2017

Recently interest in infection control is increasing in hospitalsnfection control has become more important in the overall health care practiceental hospital also requires thorough infection control. There are various kinds of vectormedical clothing. Contaminated clothing of a hospital staff can be a vector of nosocomial infecton. actual case of nosocomial infecton caused by contaminated medical clothing, nursing students were measuring contamination levels of uniforms and pathogenic microorganism wdetected in front of the uniform and pocket. There is also a high risk of exposure to contamination in the dental hospital. We conducted a study to enhance awareness about infection and proper clothing management by comparing before and after contamination of clothing caused by aerosols produced during scaling. Subjects were scaling operators' uniforms in the department of dental hygiene, K University located in Daejeon. Before scaling, the uniform was sterilized by autoclavecaling was performed times in the same place (an average of 60 minutes per person, a total of 180 minutes). ive parts of the uniform (sleeves, chest, belly, thigh, edge of pants) contracted Rodak-plate for 15 seconds. After incubating the contacted Rodak-plate at 37℃ incubator, contamination levels by measuring the number of colonies. As a result, all parts increased number of colonies. ontamination order chestedge of pants thigh belly sleeves. Increase rate of colonies was also high in the order chest edge of pants thigh belly sleeves. This study showed seriousness of clothing contaminationcaused by aerol produced during scalingcontamination of clothing can be a path to nosocomial infecton. According to th study, infection control for clothing as well as dental instruments should be implemented and thorough infection control training needed for dental staff. In further researches, practical infection prevention supplementing clothing management method.