• Management & Information Systems Review
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• v.35 no.4
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• pp.169-184
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• 2016

Deferred tax assets (liability) in a company's financial statements are to reflect the temporary difference between taxable income and accounting income and therefore can provide useful information as a proxy for discretionary accruals. In addition, deferred tax assets allow a company to manage its earnings by reviewing the feasibility of the assets' recognition. As such, this study focused on deferred tax assets to examine their relationship with discretionary accruals, which were measured by a modified Jones model (Dechow et al. 1995), and investigated the impact of audit quality on this relationship. In order to control for the effects of tax rate change and measurement credibility, deferred tax assets of 2,670 non-financial firms from 2009 to 2010 were collected as samples for the study. The results of the empirical analysis are as follows. First, the samples as a whole indicated that deferred tax assets have a negative relationship with discretionary accruals in a general sense, but a high-quality audit did not reveal a significant relationship between them. Second, the 1,379 samples with negative discretionary accruals did not reveal a significant relationship between deferred tax assets and discretionary accruals; however, the result showed a significant negative relationship under a high-quality audit. These findings suggest that in the case of negative discretionary accruals, a high-quality audit restricts an earnings management technique that utilizes deferred tax assets and that the assets can be a useful tool for detecting discretionary accruals. The present study is meaningful in that, unlike previous research, it combined the two contrasting roles of deferred tax assets-that of an earnings management detector and an earnings management tool-to examine their general relationship. The study also suggested that audit quality could influence the usefulness of deferred tax assets in providing information on discretionary accruals.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.35 no.1
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• pp.10-24
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• 2017

The research takes note of the formation process and settling period of Gwandong-Palkyung(關東八景, Eight Sites of Eastern Korea), the representative palgyeong(prominent eight sites) and jipgyeong(集景, landscape collection of scenic beauty), and investigates the time of formation regarding the palkyung and jipgeyong of Gwandong's scenic beauty through the analysis and interpretation of bibliographic data, and reference data. The result of the study is as follows. As the first document that records the terminology of "Gwandong-Palkyung" is "Daphongeunggil(答洪應吉)" of Yi, Hwang(李滉), Gwandong-Palkyung is inferred to be settled within the recognition of the people even before the 16th century. The geographic analysis result including "Sinjeung Donggukyeojiseungram(新增東國輿地勝覽)", Gwandong-Palkyung expanded as Gwandong-Sipkyung in early to middle of the 16th century. The first confirmed landscape collection regarding Gwandong-Palkyung in this study is confirmed in Shin Zup(申楫)'s "Yeonggwandong-Palkyung(詠關東八景)", thus, the terminology of Gwandong-Palkyung existed before 16th century at the latest. The settlement time of current "Palkyung" collection is estimated to be early 17th century at the latest. Poetries regarding Gwandong-Palkyung, and the frequency on the appearance of Gwandong scenic beauties are analyzed as making clear of the concentrated phenomenon on the sceneries of Gwandong-Palkyung. On the other hand, the collection of Gwandong-Palkyung in the domain of arts is confirmed initially in the ${\ll}$Gwandongpalkyungdobyeong(關東八景圖屛)${\gg}$ of Heo, Pil(許泌). Gwandong-Palkyung, expressed as the actual scene landscape painting shows similar tendencies of the conditions in the jipgyeong from the poetry, but the appearance rate of the painting subject was more prominent in visual solidarity and cohesion due to the reflection of the importance on icon(圖像) of the art works produced with particular meaning in the case of fixed ideal system. From late Joseon to modern times, ${\ll}$palpokbyeongpung(八幅屛風)${\gg}$ of various forms of folk painting is a corroborative evidence notifying that the cultural phenomenon of Gwandong-Palkyung has entered the universal period of embrace. Also, the 13 scenic beauties of Gangwon-Do appearing in the games of Namseungdo and Myeongseungyuramdo include Gwandong-Palkyung, which confirms the settlement of Gwandog-Palkyung even within the culture of games in late Joseon. Such results demonstrate the existence of awareness regarding Gwandong-Palkyung from the first half of the 15th century, which is presumed to have completely settled in the 17th century through the continuous development of formative process in the 16th century. Ultimately, Gwandong-Palkyung is the concrete formation of regional scenic beauties that individually gained its reputations as scenery from the Koryo Dynasty to late 17th century. Gwandong-Palkyung of the scenic beauty of Gwandong is a unique cultural scenery of the region that have germinated and formed through the process of cutting and polishing of long time to collect the best eight of scenic beauty from the many participation of sightseeing culture.

• Journal of KIISE:Computing Practices and Letters
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• v.8 no.4
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• pp.479-488
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• 2002

In recent years the amount of digital video used has risen dramatically to keep pace with the increasing use of the Internet and consequently an automated method is needed for indexing digital video databases. Textual information, both superimposed and embedded scene texts, appearing in a digital video can be a crucial clue for helping the video indexing. In this paper, a new method is presented to extract both superimposed and embedded scene texts in a freeze-frame of news video. The algorithm is summarized in the following three steps. For the first step, a color image is converted into a gray-level image and applies contrast stretching to enhance the contrast of the input image. Then, a modified local adaptive thresholding is applied to the contrast-stretched image. The second step is divided into three processes: eliminating text-like components by applying erosion, dilation, and (OpenClose+CloseOpen)/2 morphological operations, maintaining text components using (OpenClose+CloseOpen)/2 operation with a new Geo-correction method, and subtracting two result images for eliminating false-positive components further. In the third filtering step, the characteristics of each component such as the ratio of the number of pixels in each candidate component to the number of its boundary pixels and the ratio of the minor to the major axis of each bounding box are used. Acceptable results have been obtained using the proposed method on 300 news images with a recognition rate of 93.6%. Also, my method indicates a good performance on all the various kinds of images by adjusting the size of the structuring element.

• Journal of Korean society of Dental Hygiene
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• v.5 no.2
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• pp.201-218
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• 2005

The purpose of this study was to examine how dentists perceived dental coordinators including their education, hiring criteria, working condition and job. It's basically attempted to help define the job and role of 5 and to suggest how they should be nurtured. The subjects in this study were dentists at dental hospitals and clinics where dental coordinators were employed among approximately 200 dental institutions in Seoul, Cyeonggi province and Incheon. After a survey was conducted in June 2005, answer sheets from 99 respondents were analyzed. The findings of the study were as follows: 1. Regarding education for dental coordinators, 99.9% of the dentists investigated felt the need for separate education programs for dental coordinators, 42.4% knew what would-be dental coordinators learned about, and 81.8% considered it necessary for them to take intermediate or higher courses. An organization affiliated with the Korea Dental Hygienists Association was viewed as the best institute to educate dental coordinators, and educational institutes that included a department of dental hygiene was looked upon as the second best one. 68.7% believed that dental coordinators should take an official examination to test their qualifications, and concerning educational subsidy, the largest group of the dentists thought that a certain amount of subsidy should be provided. 2. As for coordinator hiring, the top priority was the impression(look) of applicants(55%), followed by adjustability to existing employees(24.5%) and professional competency(17.3%). As to the route of hiring, 41.4 percent, the largest group, reeducated some of existing employees, and dental hygienists were regarded as the best personnels to serve as a coordinator. Concerning job performance, they put the most emphasis on interpersonal relationship, which was followed by executive ability, impression and career, 58.6% the largest group, believed that dental coordinators should have a three-year or higher career to work at a dental institute. 3. As to working conditions, 75.7%, the largest group, paid dental coordinators based on their job performance, and 23.2%, the second largest group, had their pay equal to that of dental hygienists, 88.9% allowed them to determine their own retirement age. 4. In regard to their perception of dental coordinators, the largest number of the dentists considered it necessary for them to keep receiving education(4.29), and the second largest group felt that they served to enhance the image of dental institutes(4.18). The third largest group thought that they contributed to letting patients more satisfied with the quality of dental services. But they tended not to agree that their turnover rate was low(3.04), and they didn't find them to receive appropriate education, either(3.10). 5. The current major job of coordinators associated with customer services was handling appointments with customers(91.9%), treating unsatisfied customers(85.9%), and controling waiting time(84.8%). Regarding self-management, coordinators directed their energy into having good manners(89.9%), acquiring fundamental dental knowledge(84.8%), and learning how to treat customers(83.8%). Concerning hospital affairs handling, they were most responsible for information desk(87.9%), which was followed by receiving(86.9%). As a result of investigating what type of job the dentists hoped dental coordinators to fulfill in consideration of their career, their age and type of investment, the dentists wanted them the most to speak a foreign language, which belonged to the field of self-management.

• Journal of Intelligence and Information Systems
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• v.18 no.2
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• pp.19-28
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• 2012

After the internet era, we are moving to the ubiquitous society. Nowadays the people are interested in the multimodal interaction technology, which enables audience to naturally interact with the computing environment at the exhibitions such as gallery, museum, and park. Also, there are other attempts to provide additional service based on the location information of the audience, or to improve and deploy interaction between subjects and audience by analyzing the using pattern of the people. In order to provide multimodal interaction service to the audience at the exhibition, it is important to distinguish the individuals and trace their location and route. For the location tracking on the outside, GPS is widely used nowadays. GPS is able to get the real time location of the subjects moving fast, so this is one of the important technologies in the field requiring location tracking service. However, as GPS uses the location tracking method using satellites, the service cannot be used on the inside, because it cannot catch the satellite signal. For this reason, the studies about inside location tracking are going on using very short range communication service such as ZigBee, UWB, RFID, as well as using mobile communication network and wireless lan service. However these technologies have shortcomings in that the audience needs to use additional sensor device and it becomes difficult and expensive as the density of the target area gets higher. In addition, the usual exhibition environment has many obstacles for the network, which makes the performance of the system to fall. Above all these things, the biggest problem is that the interaction method using the devices based on the old technologies cannot provide natural service to the users. Plus the system uses sensor recognition method, so multiple users should equip the devices. Therefore, there is the limitation in the number of the users that can use the system simultaneously. In order to make up for these shortcomings, in this study we suggest a technology that gets the exact location information of the users through the location mapping technology using Wi-Fi and 3d camera of the smartphones. We applied the signal amplitude of access point using wireless lan, to develop inside location tracking system with lower price. AP is cheaper than other devices used in other tracking techniques, and by installing the software to the user's mobile device it can be directly used as the tracking system device. We used the Microsoft Kinect sensor for the 3D Camera. Kinect is equippedwith the function discriminating the depth and human information inside the shooting area. Therefore it is appropriate to extract user's body, vector, and acceleration information with low price. We confirm the location of the audience using the cell ID obtained from the Wi-Fi signal. By using smartphones as the basic device for the location service, we solve the problems of additional tagging device and provide environment that multiple users can get the interaction service simultaneously. 3d cameras located at each cell areas get the exact location and status information of the users. The 3d cameras are connected to the Camera Client, calculate the mapping information aligned to each cells, get the exact information of the users, and get the status and pattern information of the audience. The location mapping technique of Camera Client decreases the error rate that occurs on the inside location service, increases accuracy of individual discrimination in the area through the individual discrimination based on body information, and establishes the foundation of the multimodal interaction technology at the exhibition. Calculated data and information enables the users to get the appropriate interaction service through the main server.

• Journal of Intelligence and Information Systems
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• v.18 no.2
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• pp.157-175
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• 2012

It is difficult to evaluate the performance of process innovation of e-procurement which has large scale and complex processes. The existing evaluation methods for measuring the effects of process innovation have been mainly done with statistically quantitative methods by analyzing operational data or with qualitative methods by conducting surveys and interviews. However, these methods have some limitations to evaluate the effects because the performance evaluation of e-procurement process innovation should consider the interactions among participants who are active either directly or indirectly through the processes. This study considers the e-procurement process as a complex system and develops a simulation model based on MAS(Multi-Agent System) to evaluate the effects of e-procurement process innovation. Multi-agent based simulation allows observing interaction patterns of objects in virtual world through relationship among objects and their behavioral mechanism. Agent-based simulation is suitable especially for complex business problems. In this study, we used Netlogo Version 4.1.3 as a MAS simulation tool which was developed in Northwestern University. To do this, we developed a interaction model of agents in MAS environment. We defined process agents and task agents, and assigned their behavioral characteristics. The developed simulation model was applied to G2B system (KONEPS: Korea ON-line E-Procurement System) of Public Procurement Service (PPS) in Korea and used to evaluate the innovation effects of the G2B system. KONEPS is a successfully established e-procurement system started in the year 2002. KONEPS is a representative e-Procurement system which integrates characteristics of e-commerce into government for business procurement activities. KONEPS deserves the international recognition considering the annual transaction volume of 56 billion dollars, daily exchanges of electronic documents, users consisted of 121,000 suppliers and 37,000 public organizations, and the 4.5 billion dollars of cost saving. For the simulation, we analyzed the e-procurement of process of KONEPS into eight sub processes such as 'process 1: search products and acquisition of proposal', 'process 2 : review the methods of contracts and item features', 'process 3 : a notice of bid', 'process 4 : registration and confirmation of qualification', 'process 5 : bidding', 'process 6 : a screening test', 'process 7 : contracts', and 'process 8 : invoice and payment'. For the parameter settings of the agents behavior, we collected some data from the transactional database of PPS and some information by conducting a survey. The used data for the simulation are 'participants (government organizations, local government organizations and public institutions)', 'the number of bidding per year', 'the number of total contracts', 'the number of shopping mall transactions', 'the rate of contracts between bidding and shopping mall', 'the successful bidding ratio', and the estimated time for each process. The comparison was done for the difference of time consumption between 'before the innovation (As-was)' and 'after the innovation (As-is).' The results showed that there were productivity improvements in every eight sub processes. The decrease ratio of 'average number of task processing' was 92.7% and the decrease ratio of 'average time of task processing' was 95.4% in entire processes when we use G2B system comparing to the conventional method. Also, this study found that the process innovation effect will be enhanced if the task process related to the 'contract' can be improved. This study shows the usability and possibility of using MAS in process innovation evaluation and its modeling.

• Proceedings of the Korean Institute of Electrical and Electronic Material Engineers Conference
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• 2003.11a
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• pp.348-351
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• 2003

산소 과전압이 낮은 $MnO_2$를 촉매로 사용하여 반도체 산화물계의 산소선택성 전극을 제조하고 산화물 coating층의 미세구조와 전기화학적 특성을 분석하였다. Ti 기판에 열분해 법을 이용하여 $MnO_2$ 피막을 형성하였고, 또한 PVDF : $MnO_2$의 함량비를 1 : 1에서 1 : 40까지 정량적으로 변화시키고 DMF의 함량을 각각의 고정된 PVDF : $MnO_2$의 함량비에서 변화시켜 Pb전극에 1.5 mm/sec의 속도로 5회 dipping하여 $MnO_2$ 피막층을 형성 하였다. $450^{\circ}C$에서 1시간 열분해하여 약 $1\;{\mu}m$의 $MnO_2$ 피막층이 형성되었으나 Ti 기판과의 접착력이 약하여 피막자체에 대한 전기화학적 특성을 관찰할 수 없었다. PVDF : DMF = 4 : 96인 경우 pb 전극의 피막층이 얇기 때문에 박리현상이 일어났으며 이는 산화물 용제의 낮은 점도 때문인 것으로 판단된다. 또한 PVDF : DMF = 10 : 90의 경우는 5회 dipping 하여 약 $150\;{\mu}m$의 피막층을 형성하였다. PVDF : $MnO_2$의 함량비가 1:1에서 1:6 까지는 DMF의 함량에 무관하게 전극 특성이 나타나지 않았지만 $MnO_2$의 양이 상대적으로 증가하면 cycle이 증가하더라도 거의 일정한 전류 값을 갖고 $MnO_2$와 PVDF의 비가 20:1 이상의 조성에서는 균일한 CV 특성을 나타냈다. 이는 $MnO_2$가 효과적으로 촉매 작용을 한 것으로 판단되며 anodic polarization에 의한 산소 발생 과전압도 약 1.4V 정도로 감소되었다.동등한 MSIL 코드를 생성하도록 시스템을 컴파일러 기법을 이용하여 모듈별로 구성하였다.적용하였다.n rate compared with conventional face recognition algorithms. 아니라 실내에서도 발생하고 있었다. 정량한 8개 화합물 각각과 총 휘발성 유기화합물의 스피어만 상관계수는 벤젠을 제외하고는 모두 유의하였다. 이중 톨루엔과 크실렌은 총 휘발성 유기화합물과 좋은 상관성 (톨루엔 0.76, 크실렌, 0.87)을 나타내었다. 이 연구는 톨루엔과 크실렌이 총 휘발성 유기화합물의 좋은 지표를 사용될 있고, 톨루엔, 에틸벤젠, 크실렌 등 많은 휘발성 유기화합물의 발생원은 실외뿐 아니라 실내에도 있음을 나타내고 있다.>10)의 $[^{18}F]F_2$를 얻었다. 결론: $^{18}O(p,n)^{18}F$ 핵반응을 이용하여 친전자성 방사성동위원소 $[^{18}F]F_2$를 생산하였다. 표적 챔버는 알루미늄으로 제작하였으며 본 연구에서 연구된 $[^{18}F]F_2$가스는 친핵성 치환반응으로 방사성동위원소를 도입하기 어려운 다양한 방사성의 약품개발에 유용하게 이용될 수 있을 것이다.었으나 움직임 보정 후 영상을 이용하여 비교한 경우, 결합능 변화가 선조체 영역에서 국한되어 나타나며 그 유의성이 움직임 보정 전에 비하여 낮음을 알 수 있었다. 결론: 뇌활성화 과제 수행시에 동반되는 피험자의 머리 움직임에 의하여 도파민 유리가 과대평가되었으며 이는 이 연구에서 제안한 영상정합을 이용한 움직임 보정기법에 의해서 개선되었다. 답이 없는 문제, 문제 만들기, 일반화가 가능한 문제 등으로 보고, 수학적 창의성 중 특히 확산적 사고에 초점을 맞추어 개방형 문제가 확산적 사고의 요소인 유창성, 독창성, 유연성 등에 각각 어떤 영향을 미치는지 20주의 프로그램을 개발, 진행하여 그 효과를 검증하고자

• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.8
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• pp.47-55
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• 2019

This study was conducted to investigate the factors associated with electronic cigarette use by Korean adults. To accomplish this, data collected from 228,477 individuals during a community health survey conducted by the Korean Centers for Disease Control and Prevention in 2015 were analyzed by descriptive analysis, the Chi-squared test, and logistic regression analysis. The lifetime prevalence of electronic cigarette smoking was 11.1% for men and 0.8% for women. The current prevalence for electronic cigarettes smoking was 24.2% for men and 26.1% for women among lifetime users of electronic cigarettes. The lifetime experience rate of electronic cigarette smoking was significantly associated with age, educational attainment, occupation, income status and current smoking status, respectively. The current universal smoking e-cigarette is significantly related to the current smoking status, which shows a significantly higher number of current smokers than groups that have smoked in the past. The preference for electronic cigarette smoking was high. E-cigarettes were perceived by those who aimed to quit smoking as having a smoking cessation effect compared to regular cigarettes while also providing the pleasure of smoking and addressing the addiction. Therefore, e-cigarettes were highly favored because they were reflected as a solution to the dilemma of smoking. In 2014, electronic cigarette imports tripled from the previous year, and interest in electronic cigarettes is increasing worldwide. Accordingly, measures related to the prevention and discontinuation of e-cigarettes should be considered. Strengthening anti-smoking education and active promotion of anti-smoking risks is needed to improve smokers' wrong perception of smoking-related health. The WHO also reports that there is a lack of grounds to ensure or acknowledge that e-cigarettes are effective. Accordingly, it is important to identify environmental factors influencing the use of electronic cigarettes and explore the relationship between electronic cigarette recognition and use.

• Journal of the Korean Institute of Landscape Architecture
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• v.47 no.4
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• pp.68-80
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• 2019

This study is to provide basic data for the user-oriented design for a middle school meditation forest in the future by analyzing the physical environment characteristics of existing middle school meditation forests, the users' utilization behavior, and the degree of the importance satisfaction. For this purpose, 24 evaluation indices based on site characteristics, naturalness, functionality, and the effectiveness of meditation forest sites were selected for analysis of importance satisfaction. We surveyed and analyzed the students and teachers of two middle schools 'A' and 'B' in Gwangju Metropolitan City. The results of this study are as follows. First, the perception and utilization rates of the meditation forests by students was significantly lower than teachers at both schools. 'A' school has a better use and recognition rate than the 'B' school. Second, the purposes of using meditation forests were rest (49.6%), weekday lunchtime (63.6%), with friends (65.0%) or colleagues (60%), and short (less than 10 minutes) rests (68.6%). They preferred flowers (30.0%) and shading plants (28.9%), mainly using shelters (57.9%) and walking trails (37.1%). Third, as a result of the importance of satisfaction analysis, the average score of the 24 items importance (3.81), higher than the satisfaction (3.62). The 24 items positioned in 4 quadrants are as follows: Nine items are in the I quadrant for 'persistent maintenance'. Three items are in the II quadrant for 'priority correction'. Seven items are in the quadrant III for 'low priority in the management and operation'. Five items are in the quadrant IV for 'avoid over effort'. For the comparison of two middle schools' satisfaction, 'A' school satisfaction was higher than 'B' school for 16 items, which showed a statistically significant difference. It is believed that the users in 'A' school are more satisfied than 'B' school because it has more forests and trails, better accessibility, and a variety of plant types and planting areas in the A school meditation forest. The results of the overall satisfaction analysis showed a significant difference between 'A' school (68.0%) and 'B' school (47.2%) as 'A' school has better shelters and trails. The rankings of the most satisfying space are walking trails (1st place) and shelters (2nd place). The reason for the highest satisfaction was for rest (stress relief and emotional support) in both 'A' and 'B' schools.

• Journal of the Korean Institute of Landscape Architecture
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• v.49 no.5
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• pp.71-78
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• 2021

Green areas and the area of available horizontal surfaces are gradually decreasing due to the overcrowding of buildings. It is adversely affecting the urban climate and ecosystem. However, the recognition of the importance of green areas is gradually increasing. As a result, the importance of wall greening using vertical surfaces is growing. However, despite the fact that domestic wall greening guidelines and institutions related to orientations restrict planting. there was no study to determine whether there were actual differences in plant growth due to orientations. Therefore, this study compared and analyzed the plant growth characteristics by orientations to apply actual wall greening to cities. The experiment was conducted from May to September 2020. First of all, three octave walls were constructed to measure the temperature, the illumination, and the length of the plants once a week. The plants included Parthenocissus tricuspidata, Hedera rhombea, and Euonymus radicans cv. Aueonmarinata Rehd plants. As a result of the study, Parthenocissus tricuspidata was prolific in the north, and Hedera rhombea, and Euonymus radicans cv. Aueonmarinata Rehd plants were prolific in the south. All three types of plants were prolific in June-July, and the Parthenocissus tricuspidata was prolific in grass-growing, and in August, all the walls were 100% covered. Hedera rhombea had the lowest rate of herbaceous growth, and the vertical coverate was also lower at an average of 45%, but among the three plants, the sheath of the horizontal surface coverate was the highest. Euonymus radicans cv. Aueonmarinata Rehd was low in the speed of herbaceous growth, and finally, the walls were 100% covered except for the north and northwest directions. It was found that not all plants used for wall greening show the same growth, and the difference in growth varies more depending on plants than the effect of orientations. Therefore, it is better to identify the characteristics of plant growth and plant suitable plants for each directions.