• Journal of Korea Trade
• /
• v.23 no.6
• /
• pp.66-92
• /
• 2019

Purpose - Foreign Exchange Rates (FER) have been one of the most significant factors for both Korean exporters and the economy of Korea. The purpose of this study is to evaluate whether exporters with a high level of Exchange Rate Elasticity of Sales (ERES) make the use of earnings management for Income Smoothing (IS). Design/methodology - Income smoothing was obtained using the methodology suggested by Leuz, Nanda and Wysocki (2003). Accruals-based Earnings Management (AEM) was estimated using Discretionary Accruals (DA) calculated by the operant Jones Model developed by Dechow, Sloan and Sweeney (1995). Real Earnings Management (REM) was obtained using the methodologies suggested by Roychowdhury (2006) and Cohen and Zarowin (2010). Data were 2,402 firm years of public listed companies on the KRX, which were not in the financial industry and had a settlement of accounts in December for the period from 2013 to 2017. Findings - Results of the evaluation are as follows. First, companies with higher levels of ERES have relatively lower levels of smoothing of reported income. This might be because a fluctuation in sales caused by an exchange rate fluctuation has a direct impact on the volatility of the reported income. Second, companies with high levels of both ERES and IS have a positive correlation with both AEM and REM. This might be because companies with high levels of IS engage in earnings management to smooth reported income. Specifically, it is possible to assume that for smoothing the reported income, not only AEM but also REM is practiced. Third, companies with high levels of ERES but low levels of IS have a negative correlation with both AEM and REM. This could be interpreted as companies exhibiting low levels of IS due to higher levels of ERES tend to control IS. In addition, such results were supported by firms relying highly on exporting, and are consequently sensitive to exchange rate fluctuation. Therefore, it may conclude that companies with high levels of ERES make the use of earnings management as a means of IS. Originality/value - This study can find its significance from the fact that it is the first study, empirically verifying that companies of Korea, where exportation is a large part, use both AEM and REM as a means for smoothing reported income upon facing exchange rate fluctuations. In addition, it is highly expected that the results of this study could be useful for participants of financial markets when making IS-related decisions.

• Korean Journal of Ichthyology
• /
• v.31 no.3
• /
• pp.165-171
• /
• 2019

The variation of fish community by reduced amount of water in the Cheonggye Stream was investigation from April to October 2018. Water depth decreased by 10~50 cm according to the stations, compared with 2011, before the amount of water decreased. Twelve species of five families appeared during the survey period. Short barbel gudgeon and Zacco koreanus belonging to the Korean endemic species such appeared in the stations. Seven species of Rhodeus uyekii, Acheilognathus yamatsutae, Acheilognathus gracilis, Hemibarbus labeo, Abbottina rivularis, Opsariichthys uncirostris amurensis, and Erythroculter erythropterus did not appear in 2018. After the decreased amount water, the fish species which increased rapidly was Zacco platypus and increased to 24.9% in the relative abundance of fishes. Dominant species of each station were Acheilognathus yamatsutae (St. 4) and Zacco platypus (St. 1, 2, 2). Results to water quality tolerance guild analysis of fish, number of species belonging to sensitive species decreased from 34.0% to 8.5%, there was no significant difference inter-mediate species, and tolerance species increased from 50.2% to 75.5%. Insectivore species sharply decreased from 48.1% to 19.2%, there was no significant difference carnivore and herbivore, and omnivore rapidly increased from 51.6% to 80.7%. Dominant index 0.76 from 0.62 to increased, diversity index 1.80 from 1.33 to reduced, evenness index 0.57 from 0.42 to reduced, and richness index 3.02 from 2.90 to decreased.

• Proceedings of the Korea Water Resources Association Conference
• /
• 2015.05a
• /
• pp.217-217
• /
• 2015

The objective of this study was mainly to evaluate the water resources potential of Lake Tana Basin (LTB) by using Soil and Water Assessment Tool (SWAT). From SWAT simulation of LTB, about 5236 km2 area of LTB is gauged watershed and the remaining 9878 km2 area is ungauged watershed. For calibration of model parameters, four gauged stations were considered namely: Gilgel Abay, Gummera, Rib, and Megech. The SWAT-CUP built-in techniques, particle swarm optimization (PSO) and generalized likelihood uncertainty estimation (GLUE) method was used for calibration of model parameters and PSO method were selected for the study based on its performance results in four gauging stations. However the level of sensitivity of flow parameters differ from catchment to catchment, the curve number (CN2) has been found the most sensitive parameters in all gauged catchments. To facilitate the transfer of data from gauged catchments to ungauged catchments, clustering of hydrologic response units (HRUs) were done based on physical similarity measured between gauged and ungauged catchment attributes. From SWAT land use/ soil use/slope reclassification of LTB, a total of 142 HRUs were identified and these HRUs are clustered in to 39 similar hydrologic groups. In order to transfer the optimized model parameters from gauged to ungauged catchments based on these clustered hydrologic groups, this study evaluates three parameter transfer schemes: parameters transfer based on homogeneous regions (PT-I), parameter transfer based on global averaging (PT-II), and parameter transfer by considering Gilgel Abay catchment as a representative catchment (PT-III) since its model performance values are better than the other three gauged catchments. The performance of these parameter transfer approach was evaluated based on values of Nash-Sutcliffe efficiency (NSE) and coefficient of determination (R2). The computed NSE values was found to be 0.71, 0.58, and 0.31 for PT-I, PT-II and PT-III respectively and the computed R2 values was found to be 0.93, 0.82, and 0.95 for PT-I, PT-II, and PT-III respectively. Based on the performance evaluation criteria, PT-I were selected for modelling ungauged catchments by transferring optimized model parameters from gauged catchment. From the model result, yearly average stream flow for all homogeneous regions was found 29.54 m3/s, 112.92 m3/s, and 130.10 m3/s for time period (1989 - 2005) for region-I, region-II, and region-III respectively.

• 동북아역사논총
• /
• no.60
• /
• pp.196-227
• /
• 2018

The issues of this study are as follows. First, I will examine the overall situation and transition trends of Tibetan research in Taiwan since the modern period, and examine the development and trends of Tibetan history research in Taiwan. Secondly, in order to satisfy the above, we will analyze trends of Taiwan's major Tibetan research institutes and scholars, and trace their trends and their trajectories. Third, the trend of Tibetan research in Taiwan may be a useful indicator for us to analyze research methods and trends of Taiwanese scholars. If there is a flow of features and transitions, the text will explore the reason. Fourth, one of the implications of this study is that it can trigger an understanding of locality in the structure of the central region, the Han Chinese minority, and the possession and distribution of academic reasoning. In other words, it should be noted that even though the same Tibetan research is conducted, China is in the position of the vested right to distribute 226 | 동북아역사논총 60호the central or ownership, while Taiwan has historical and territorial characteristics that deviate from such a gaze and attitude. Taiwan may be sensitive to the vertical concept understood as a change in the relationship between the state and the center, or whether it is applicable to Tibetan research. If there is such an academic climate, I would like to consider suggestions for us. This may provide a direction to view the academic issues of a few scholars, or even the domestic academic world as an independent object of more specific academic research.

• Korean Journal of Ecology and Environment
• /
• v.54 no.1
• /
• pp.12-23
• /
• 2021

As fish communities are sensitive to natural environmental changes as well as anthropogenic pressures, their composition and characteristics help us to assess the aquatic ecosystem health. The fish fauna and the length-weight relationship of Zacco platypus in the Seomjin River system were investigated from July 2018 to May 2019. The collected species during the survey period were 49 species belong to 14 families including 19 Korean endemic and two endangered species. According to Bray-Curtis similarities, 14 sites were divided into four groups based on the fish community composition; two groups(group A, B) and two uncategorized sites(group C, D). There were significant differences between groups A and B(analysis of similarities, R=0.722, p=0.002). A similarity percentage analysis revealed that Z. koreanus(8.55%), Micropterus salmoides(6.90%), and Lepomis macrochirus (4.90%) contributed to these differences of fish assemblages between group A and B. Group A showed higher relative abundances of exotic species such as M. salmoides and L. macrochirus, while Z. platypus and Z. koreanus which are the common species in Korea, were the most dominant species in group B. Based on the length-weight relationship of Z. platypus, b values were varied from 2.82 to 3.80, indicating that growth patterns of the species were spatially different. This study could be served as baseline data for understanding fish fauna, assessing habitat characteristics based on the fauna, and identifying health conditions of Z. platypus in the Seomjin River system.

• Journal of the Korean Society of Marine Environment & Safety
• /
• v.28 no.1
• /
• pp.168-174
• /
• 2022

In a wave power generation system, the overtopping system is known as an overtopping wave energy converter (OWEC). The performance of an OWEC is affected by wave characteristics such as height and period because its power generation system is sensitive to those characteristics; these, as well as wave direction, depend on the sea. As these characteristics vary, it is hard for the OWEC to produce power in a stable manner. Therefore, it is necessary to find an appropriate shape for an OWEC, according to the characteristics of the sea it is in. This research verified the effect of the design of the OWEC ramp on the hydraulic efficiency using the smoothed particle hydrodynamics (SPH) particle method. A total of 10 models were designed and used in simulations performed by selecting the design parameters of the ramp and changing the attack angle based on those parameters. The hydraulic efficiency was calculated based on the rate of discharged water obtained from the analysis result. The effect of each variable on the overtopping performance according to the shape of the ramp was then confirmed. In this study, we present suggestions for determining the direction for an appropriately shaped OWEC ramp, based on a specific sea area.

• Journal of Mushroom
• /
• v.20 no.4
• /
• pp.208-217
• /
• 2022

Mushrooms in Naejangsan National Park between May and September of 2021 have been surveyed. In this period, a total of 4 divisions, 9 classes, 25 orders, 72 families, 171 genera, and 381 species, including 3 climate-sensitive biological indicator species were found. The order in which the most diverse array of species was observed is Agaricales, which includes 24 families, 64 genera, and 170 species. Among these, the genus Russula was dominant, with 30 species, followed by the genus Amanita with 27 species. Among the 12 grids we investigated, species diversity was greatest in grid F5, in which 56 species of mushrooms were found. In particular, a large number of ectomycorrhizal mushrooms, including Russula spp. and Lactarius spp. were recognized. We presume that the gentle slopes and the low occurrence of Sasa borealis in this area may create a favorable environment for wild mushrooms. In corroboration, some grids (e.g. F6, F8, and F10) covering steep slopes and harboring large numbers of Sasa borealis contained only 19 species. Based on DNA sequence analysis, the NJ21064 was identified as Chlorophyllum hortense, which is newly recorded in Korea.

• Journal of the Korea Society for Simulation
• /
• v.19 no.2
• /
• pp.73-80
• /
• 2010

A wireless sensor network which is deployed in hostile environment can be easily compromised by attackers. The selective forwarding attack can jam the packet or drop a sensitive packet such as the movement of the enemy on data flow path through the compromised node. Xiao, Yu and Gao proposed the checkpoint-based multi-hop acknowledgement scheme(CHEMAS). In CHEMAS, each path node enable to be the checkpoint node according to the pre-defined probability and then can detect the area where the selective forwarding attacks is generated through the checkpoint nodes. In this scheme, the number of hops is very important because this parameter may trade off between energy conservation and detection capacity. In this paper, we used the fuzzy rule system to determine adaptive threshold value which is the number of hops for the ACK packets. In every period, the base station determines threshold value while using fuzzy logic. The energy level, the number of compromised node, and the distance to each node from base station are used to determine threshold value in fuzzy logic.

• KSCE Journal of Civil and Environmental Engineering Research
• /
• v.43 no.3
• /
• pp.321-335
• /
• 2023

Monitoring sediment loads in natural rivers is the key process in river engineering, but it is costly and dangerous. In practice, suspended loads are directly measured, and total loads, which is a summation of suspended loads and bed loads, are estimated. This study proposes a real-time sediment discharge monitoring system using the horizontal acoustic Doppler current profiler (H-ADCP) and support vector regression (SVR). The proposed system is comprised of the SVR model for suspended sediment concentration (SVR-SSC) and for total loads (SVR-Q_TL), respectively. SVR-SSC estimates SSC and SVR-Q_TL mimics the modified Einstein procedure. The grid search with K-fold cross validation (Grid-CV) and the recursive feature elimination (RFE) were employed to determine SVR's hyperparameters and input variables. The two SVR models showed reasonable cross-validation scores (R²) with 0.885 (SVR-SSC) and 0.860 (SVR-Q_TL). During the time-series sediment load monitoring period, we successfully detected various sediment transport phenomena in natural streams, such as hysteresis loops and sensitive sediment fluctuations. The newly proposed sediment monitoring system depends only on the gauged features by H-ADCP without additional assumptions in hydraulic variables (e.g., friction slope and suspended sediment size distribution). This method can be applied to any ADCP-installed discharge monitoring station economically and is expected to enhance temporal resolution in sediment monitoring.

• Korean Journal of Environmental Agriculture
• /
• v.42 no.2
• /
• pp.139-151
• /
• 2023

Sulfonylurea herbicides are widely used in agriculture because they have a long residual period and high selectivity. An analytical method was developed using QuEChERS (Quick, Easy, Cheap, Effective, Rugged, and Safe) technique for simultaneous determination of sulfonylurea herbicide residues in agricultural products by liquid chromatography tandem mass spectrometry and for establishment MRL (Maximum Residue Limit) of those herbicides in Korea. Extraction was performed using acetonitrile containing 0.1% formic acid with MgSO₄ (anhydrous magnesium sulfate) and NaCl (sodium chloride) and the extract was cleaned up using MgSO₄ and C₁₈ (octadecyl). The matrix-matched calibration curves were composed of 7 concentration levels from 0.001 to 0.25 mg/kg and their coefficients of determination (R²) exceeded 0.99. The recoveries of three spiking levels (LOQ, 10LOQ, 50LOQ, n=5) were in the range of 71.7-114.9% with relative standard deviations of less than 20.0% for all the five agriculture products. All validation values met criteria of the European Union SANTE/11312/2021 guidelines and Food and Drug Safety Evaluation guidelines. Therefore, the proposed analytical method was accurate, effective, and sensitive for sulfonylurea herbicide residues determination in agricultural commodities.