• Journal of East Asia Management
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• v.4 no.1
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• pp.23-51
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• 2023

We investigate whether the association between management overconfident tone and the level of audit effort measured by audit fees and hours differs depending on the level of earnings management. Prior studies suggest that firms led by overconfident managers are likely to initiate risky investments, report low quality financial statements, and have material weaknesses in internal control system. These characteristics, combined together, result in higher audit risk. At the same time, auditors assess audit risk based on the quality of financial reporting, measured by level of earnings management. As a result, the assess audit risk is likely to reflect the combined effect of management overconfidence and the level of earnings management. In this paper, we investigate whether auditors differentiate the effects of real earnings management (REM) and accrual-based earnings management (AEM) when they assess the audit risk related management overconfident. Using the CEO's letter published in 2018, we measure the CEO's tone representing the degree of overconfidence (i.e., activity). Based on this measure, we find that the positive association between managerial overconfident tone and audit effort is more pronounced as the level of REM is higher. However, we find that the baseline association does not vary depending on the level of AEM. These results suggest that auditors consider the managerial overconfident severer when such characteristic accompany the higher level of REM, which can be outcome of aggressive business decisions possibly leading to the higher audit risks. We further find that these results are stronger for Big 4 auditors and continuing auditors. This paper contributes to the literature and practice as follows. First, we provide contextual evidence on how auditors reflect managerial characteristics in the audit process by documenting that auditors actively increase their audit efforts only when overconfident managerial characteristics are highly likely to lead to audit risk. This result suggests that auditors conduct external auditing considering both the efficiency and effectiveness of the audit process. Second, we suggest that auditors use information obtained from a wide range of sources to identify audit risks. Our results provide evidence of how the auditing standards, which do not provide detailed guidelines for audit risk assessment, are being applied in practice. Finally, our results also enhance the understanding of how audit fees are determined. Combined with the studies related to audit pricing, we provide the important reference for discussion between the auditor and the auditee about the audit fee that has created acute tension after the enforcement of the new External Audit Act.

• Journal of the Korean Society for information Management
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• v.40 no.1
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• pp.121-148
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• 2023

The purpose of this study is to propose a scholarly paper recommendation system based on metadata attribute similarity with excellent performance. This study suggests a scholarly paper recommendation method that combines techniques from two sub-fields of Library and Information Science, namely metadata use in Information Organization and co-citation analysis, author bibliographic coupling, co-occurrence frequency, and cosine similarity in Bibliometrics. To conduct experiments, a total of 9,643 paper metadata related to "inequality" and "divide" were collected and refined to derive relative coordinate values between author, keyword, and title attributes using cosine similarity. The study then conducted experiments to select weight conditions and dimension numbers that resulted in a good performance. The results were presented and evaluated by users, and based on this, the study conducted discussions centered on the research questions through reference node and recommendation combination characteristic analysis, conjoint analysis, and results from comparative analysis. Overall, the study showed that the performance was excellent when author-related attributes were used alone or in combination with title-related attributes. If the technique proposed in this study is utilized and a wide range of samples are secured, it could help improve the performance of recommendation techniques not only in the field of literature recommendation in information services but also in various other fields in society.

• Journal of the Korean BIBLIA Society for library and Information Science
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• v.33 no.1
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• pp.95-122
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• 2022

This study aims to investigate the current status of young adult services centering on public libraries in Busan, Ulsan and Gyeongnam, identify problems, and then suggest tasks for service revitalization. The status of young adult services and librarians' perceptions in the 93 public libraries in Busan, Ulsan, and Gyeongnam that were registered in the 2021 National Library Statistics System and the Busan Metropolitan City Library Portal was investigated. As a result of the survey, 24% of public libraries have a space for young adult, and if there is dedicated space, it was found that the most number of bookshelves for young adult were installed inside the space. Libraries that provide young adult services accounted for 76% of the total, and the age range of the service targets was set between 13 and 18 years of age. The analysis revealed that it was difficult to provide services due to a combination of problems such as poor use and passive participation by young adult, lack of dedicated space, lack of manpower for program operation, and lack of budget. Nevertheless, most librarians agreed on the need to provide young adult-only spaces and young adult services. The tasks to revitalize young adult services in public libraries was suggested; expand young adult participation in the space creation and service planning/operation stage, create a space dedicated to young adult, diversify the contents of youth volunteer activities, secure the professionalism of the librarian in charge, human resource utilization, and expand public relations for services.

• Journal of the Korean Society of Marine Environment & Safety
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• v.29 no.2
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• pp.230-237
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• 2023

Due to the COVID-19 pandemic and climate change, shortages of essential commodities and resources continue to occur globally. To address this problem, trade volume demand suddenly increased, driving up the freight rate of container ships sharply. The size of container vessels progressively increased from 1,500 TEU (twenty-foot equivalent unit) in the 1960s to 24,400 TEU in 2021. As the improvement of container loading capacity is closely related to the enlargement of the lashing bridge structure, it is necessary to design a structure effective for good container securing and safe under the various external loads that occur during voyage. Major classification societies have recently issued structural-analysis-based guidelines to evaluate the structural safety of lashing bridges, but their acceptance criteria and evaluation methods are different, causing confusion among engineers during design. In this study, the strength change characteristics are summarized by variations in the main variables (modeling range, opening consideration, mesh size) likely to affect the results. Based on this result, the authors propose a reasonable structural-analysis-based evaluation that is expected to serve as a reference in the next revision of classification standards.

• Journal of Technologic Dentistry
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• v.45 no.2
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• pp.31-38
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• 2023

Purpose: This in vitro study aimed to compare the trueness of 3-unit fixed dental provisional prostheses (FDPs) fabricated by three different additive manufacturing and subtractive manufacturing procedures. Methods: A reference model with a maxillary left second premolar and the second molar prepped and the first molar missing was scanned for the fabrication of 3-unit FDPs. An anatomically shaped 3-unit FDP was designed on computer-aided design software. 10 FDPs were fabricated by subtractive (MI group) and additive manufacturing (stereolithography: SL group, digital light processing: DL group, liquid crystal displays: LC group) methods, respectively (N=40). All FDPs were scanned and exported to the standard triangulated language file. A three-dimensional analysis program measured the discrepancy of the internal, margin, and pontic base area. As for the comparison among manufacturing procedures, the Kruskal-Wallis test and the Mann-Whitney test with Bonferroni correction were evaluated statistically. Results: Regarding the internal area, the root mean square (RMS) value of the 3-unit FDPs was the lowest in the MI group (31.79±6.39 ㎛) and the highest in the SL group (69.34±29.88 ㎛; p=0.001). In the marginal area, those of the 3-unit FDPs were the lowest in the LC group (25.39±4.36 ㎛) and the highest in the SL group (48.94±18.98 ㎛; p=0.001). In the pontic base area, those of the 3-unit FDPs were the lowest in the LC group (8.72±2.74 ㎛) and the highest in the DL group (20.75±2.03 ㎛; p=0.001). Conclusion: A statistically significant difference was observed in the RMS mean values of all the groups. However, in comparison to the subtractive manufacturing method, all measurement areas of 3-unit FDPs fabricated by three different additive manufacturing methods are within a clinically acceptable range.

• Analytical Science and Technology
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• v.21 no.4
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• pp.284-295
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• 2008

For plastics samples, a method using combustion ion chromatography was selected as a method for rapid low-cost analysis to test whether hazardous substances are contained or not. Using combustion ion chromatography, a verification test for F, Cl and Br compounds generated a linear calibration curve with a correlation coefficient of $r^2$ = 0.999~1.000 in the calibration range from 0.5 to 4.0 mg/kg. The detection limits were found to be 0.005~0.024 mg/kg and quantitative limits were found to be 0.014~0.073 mg/kg. The recoveries of combustion ion chromatography using certified reference material (CRM) were found to be 95.5~104.9%. Based on these results, a proficiency test was conducted together with several laboratories in and out of the country, to make comparative analysis of the results from each laboratory. As a result, the data supported the use of combustion ion chromatography as an effective analysis method to deal with regulations for halogen-free electronic products and for other hazardous substances in the electronic products.

• Analytical Science and Technology
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• v.21 no.5
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• pp.364-374
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• 2008

Antarctic Environmental Monitoring Handbook' was published by COMNAP/SCAR in 2000. The standardized method described in this handbook is recommended for monitoring of antarctic environment. High pressure bomb technique in this guide was used to decompose soil samples. In compliance with this guide book, high pressure bomb technique was applied to decompose the antarctic soil sampled at the King Sejong Station. An Isotope Dilution-Inductively Coupled Plasma-Mass Spectrometry (ID-ICP-MS) was applied to determine mass concentrations of Pb, Cu and Zn in the soil. The accuracy in this method was verified by the analysis of certified reference materials (CRM) of NIST 2702 (marine sediment). The analytical results agreed with certified value within the range from 99.5~100.8%. Matrix separation was necessitated for the determination of Cu and Zn by Chelex 100 ion exchange resin. As a result, the average mass concentrations of Pb, Cu and Zn which are suspected to be caused by anthropogenic pollution were 332.9 mg/kg, 95.6 mg/kg and 115.3 mg/kg, respectively. Those for the metals sampled in the soils of the remote regions from the station were 28.1 mg/kg, 101.8 mg/kg and 115.6 mg/kg, respectively.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.28 no.1A
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• pp.105-113
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• 2008

Solar radiation induces non-uniform temperature distribution in the bridge structure depending on the shape of the structure and shadows cast on it. Especially in the case of curved steel box girder bridges, non-uniform temperature distribution caused by solar radiation may lead to unusual load effects enough to damage the support or even topple the whole curved bridge structure if not designed properly. At present, it is very difficult to design bridges in relation to solar radiation because it is not known exactly how varying temperature distribution affects bridges; at least not specific enough for adoption in design. Standard regulations related to this matter are likewise not complete. In this study, the thermal behavior of curved steel box girder bridges is analyzed while taking the solar radiation effect into consideration. For the analysis, a method of predicting the 3-dimensional temperature distribution of curved bridges was developed. It uses a theoretical solar radiation energy equation together with a commercial FEM program. The behavior of the curved steel box girder bridges was examined using the developed method, while taking into consideration the diverse range of bridge azimuth angles and radii. This study also provides reference data for the thermal design of curved steel box girder bridges under solar radiation, which can be used to develop design guidelines.

• Smart Structures and Systems
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• v.30 no.5
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• pp.521-535
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• 2022

Efficient management of deteriorating civil infrastructure is one of the most important research topics in many developed countries. In particular, the remote displacement measurement of bridges using linear variable differential transformers, global positioning systems, laser Doppler vibrometers, and computer vision technologies has been attempted extensively. This paper proposes a remote displacement measurement system using closed-circuit televisions (CCTVs) and a computer-vision-based method for in-situ bridge bearings having relatively large displacement due to temperature change in long term. The hardware of the system is composed of a reference target for displacement measurement, a CCTV to capture target images, a gateway to transmit images via a mobile network, and a central server to store and process transmitted images. The usage of CCTV capable of night vision capture and wireless data communication enable long-term 24-hour monitoring on wide range of bridge area. The computer vision algorithm to estimate displacement from the images involves image preprocessing for enhancing the circular features of the target, circular Hough transformation for detecting circles on the target in the whole field-of-view (FOV), and homography transformation for converting the movement of the target in the images into an actual expansion displacement. The simple target design and robust circle detection algorithm help to measure displacement using target images where the targets are far apart from each other. The proposed system is installed at the Tancheon Overpass located in Seoul, and field experiments are performed to evaluate the accuracy of circle detection and displacement measurements. The circle detection accuracy is evaluated using 28,542 images captured from 71 CCTVs installed at the testbed, and only 48 images (0.168%) fail to detect the circles on the target because of subpar imaging conditions. The accuracy of displacement measurement is evaluated using images captured for 17 days from three CCTVs; the average and root-mean-square errors are 0.10 and 0.131 mm, respectively, compared with a similar displacement measurement. The long-term operation of the system, as evaluated using 8-month data, shows high accuracy and stability of the proposed system.

• Journal of Korean Society of Forest Science
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• v.112 no.4
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• pp.459-471
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• 2023

This study identified the characteristics of changes in forest areas of North Korea's major regions (Gaesong, Goseong, Pyongyang, and Hyesan·Samsu) using data on degraded lands collected via monitoring by the National Institute of Forest Science. The data, spanning 1999 to 2018, were cross-analyzed to determine trends in land cover change, and hotspot analysis was conducted to confirm evident changes in the forest areas. The results showed that the areas of interest substantially transitioned to other land use types from 1999 to 2008. Contrastingly, the range of changes decreased from 2008 to 2018, with some areas regenerating into forests. Nevertheless, the hotspot analysis indicated that hotspots occurred more intensively in the outskirts of cities and forest edges from 2008 to 2018 than from 1999 to 2008. The analysis also showed that the aforementioned changes were caused by various aspects, depending on regional characteristics and social factors. This study can be used as a basic reference for decision-making on the selection of basic forest restoration targets and restoration methods in inter-Korean forest cooperation initiatives.