• Asia-Pacific Journal of Business
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• v.11 no.4
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• pp.271-289
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• 2020

Purpose - This paper examined the relation between Correction of Annual Reports and Earnings management. The annual reports are used as key reports for critical decision making by providing useful information to various stakeholders across the firm. Design/methodology/approach - The sequence of this study is analysed that each of the following two cases affects the earning management: 1. that corrections have been made; 2. Where financial information have been modified or non-financial information have been modified during the correction of the annual report. We draw an initial sample of firms listed on the Korea Stock Exchange from 2014 to 2017. Among these, we excluded firms that were not able to obtain the variables needed to measure the correction of Annual Reports and the earnings management. Finally, we use the 7,035 firm-year observations. Findings - Our empirical results of this study are as follows; First, it turned out that the earnings management of companies that report business reports on corrections is larger than those that do not. Second, among the types of annual report corrections, the correction of non-financial information is significantly larger on earnings management than the correction of financial information. Research implications or Originality - The correction disclosure of business reports is a very important issue in terms of accounting information accuracy and reliability. The results of this study will provide policy implications for correction disclosures and regulations due to an important issue as accounting information. An entity that initially prepares accounting information should advanced in such a way that it provides high quality accounting information and then complements and accepts it by various stakeholders.

• Journal of the Korean Wood Science and Technology
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• v.32 no.1
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• pp.1-8
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• 2004

This study was carried out to investigate the sheet properties of Indian mallow Hanji, made by different pulping methods, such as alkali and sulfomethylated pulpings, and different stock compositions, various mixing ratios of bast fiber and woody core fibers. Indian mallow hanjis made from the sulfomethylated pulps had higher brightness and sheet strength than the alkali pulps. It was found that the brightness of sulfomethylated pulp was enough high without an extra-bleaching. In the mechanical properties of Indian mallow hanjis mixed with bast fiber and woody core stalk pulps, the sheet strength were decreased as wood core pulps contents were increased. The sheet formation were increased as the increase of woody core pulps contents, while the sheet strength decreased. Although the sulfomethylated pulping resulted in higher pulp yield, no morphological differences of fiber surfaces were shown as compared to the different pulping methods.

• Journal of the Korea Society of Computer and Information
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• v.27 no.8
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• pp.23-30
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• 2022

Deep learning analyzes data to discover a series of rules and anticipates the future, helping us in various ways in our lives. For example, prediction of stock prices and agricultural prices. In this research, the results of solar photovoltaic power generation accompanied by weather are analyzed through deep learning in situations where the importance of solar energy use increases, and the amount of power generation is predicted. In this research, we propose a model using LSTM(Long Short Term Memory network) that stand out in time series data prediction. And we compare LSTM's performance with CNN(Convolutional Neural Network), which is used to analyze various dimensions of data, including images, and CNN-LSTM, which combines the two models. The performance of the three models was compared by calculating the MSE, RMSE, R-Squared with the actual value of the solar photovoltaic power generation performance and the predicted value. As a result, it was found that the performance of the LSTM model was the best. Therefor, this research proposes predicting solar photovoltaic power generation using LSTM.

• New & Renewable Energy
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• v.18 no.4
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• pp.70-78
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• 2022

To respond to global warming, there is an increasing interest in eco-friendly alternative energy sources. Therefore, unused forest biomass that has been neglected due to a lack of marketability is attracting attention. With the introduction of the "unused forest biomass certification system" in 2019, ways of determining quantity of unused forest biomass have steadily increased. However, there have been reported cases whereby unused forest biomass weighed more than the amount of harvested trees. It was found that it was possible that forest resources that can be used as round wood were mixed with unused forest biomass. In this context, this study aimed to estimate the amount of mixed round wood in the unused forest biomass supply. The relative expression of growing stock/ha versus the amount of final clearing/ha collected was modeled (y=1.490x-94.341, R²=0.861). As a result, it was found that round wood was mixed into the unused forest biomass, contributing to the disparity observed between the weighted forest biomass and the amount of trees harvested. In conclusion, proper declaration and certification procedures should be carried out for the use of forest resources and promoting unused forest biomass usage.

• The Journal of Economics, Marketing and Management
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• v.11 no.4
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• pp.19-30
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• 2023

Purpose: This study examines the factors that the Millennials and Gen Z prefers to invest in assets. We look at the asset structure they want now and in the future and the idea of designing the future. This can be expected that the center of Korea's asset market will change to the structure they want in the future. Research design, data and methodology: The spatial extent of the study is all over Korea including Seoul, the metropolitan area, and local cities. The survey was conducted for about 16 days from May 7 to May 22, 2023. The survey was conducted by the surveyor visiting the subject in person, distributing the questionnaire, explaining it, and filling it out in person. For the analysis, descriptive statistics and logistic regression analysis were conducted using the SPSS 25.0 statistical package. Results: It was confirmed that the preferred assets of the Millennials and Gen Z were different by period. There was also a difference in the influencing factors between Millennial Generation and Generation Z in asset preference. Conclusions: The Millennials and Gen Z's preferred assets were different by period. The reason is interpreted as the current process of collecting assets during the asset formation period. In the future, they intend to purchase real estate assets by using financial assets as a lump sum of money. We learned the characteristics of the entire Millennials and Gen Z, in addition, the difference between income and assets is believed to have affected the difference in preference factors of Millennial Generation and Generation Z, respectively.

• International journal of advanced smart convergence
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• v.11 no.1
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• pp.11-18
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• 2022

Securities and investment services have and use large data. Investors started to invest through their own analysis methods. There are 22 major securities and investment companies in Korea and only 6 companies support open API. Python is effective for requesting and receiving, analyzing text data from open API. Daishin Securities Co. is the only open API that officially supports Python, and eBest Investment & Securities Co. unofficially supports Python. There are two important differences between CYBOS plus of Daishin Securities Co. and xingAPI of eBest Investment & Securities Co. First, we must log in to CYBOS plus to access the server of Daishin Securities Co. And the python program does not require a logon. However, to receive data using xingAPI, users log on in an individual Python program. Second, CYBOS plus receives data in a Request/Reply method, and zingAPI receives data through events. It can be thought that these points will show a difference in response time. Response time is important to users who use open APIs. Data were measured from August 5, 2021, to February 3, 2022. For each measurement, 15 repeated measurements were taken to obtain 420 measurements. To increase the accuracy of the study, both APIs were measured alternately under same conditions. A paired t-test was performed to test the hypothesis that the null hypothesis is there was no difference in means. The p-value is 0.2961, we do not reject null hypothesis. Therefore, we can see that there is no significant difference between means. From the boxplot, we can see that the distribution of the response time of eBest is more spread out than that of Cybos, and the position of the center is slightly lower. CYBOS plus has no restrictions on Python programming, but xingAPI has some limits because it indirectly supports Python programming. For example, there is a limit to receiving more than one current price.

• Structural Monitoring and Maintenance
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• v.10 no.1
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• pp.87-105
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• 2023

Seismic regulations have been updated from time to time to accommodate an increase in seismic hazards. Comparison of seismic fragility of the existing bridges in Indonesia from different historical periods since the era before 1990 will be the basis for seismic assessment of the bridge stock in Indonesia, most of which are located in earthquake-prone areas, especially those built many years ago with outdated regulations. In this study, seismic fragility curves were developed using incremental non-linear time history analysis and more holistically according to the actual strength of concrete and steel material in Indonesia to determine the uncertainty factor of structural capacity, βc. From the research that has been carried out, based on the current seismic load in SNI 2833:2016/Seismic Map 2017 (7% probability of exceedance in 75 years), the performance level of the bridge in the era before SNI 2833:2016 was Operational-Life Safety whereas the performance level of the bridge designed with SNI 2833:2016 was Elastic - Operational. The potential for more severe damage occurs in greater earthquake intensity. Collapse condition occurs at As = F_PGA x PGA value of bridge Era I = 0.93 g; Era II = 1.03 g; Era III = 1.22 g; Era IV = 1.54 g. Furthermore, the fragility analysis was also developed with geometric variations in the same bridge class to see the effect of these variations on the fragility, which is the basis for making bridge risk maps in Indonesia.

• Journal of the Korean Applied Science and Technology
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• v.41 no.2
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• pp.386-392
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• 2024

Due to COVID-19, modern people have come to prefer natural substances as anxiety due to harmful environments and various stimuli has increased. Therefore, in order to find out the appropriateness of hibiscus, which is recognized as a non-toxic plant in traditional medicine, as a natural cosmetic material, the antioxidant effects (polyphenol, flavonoid, DPPH, ABTS) of hibiscus extract were studied, and the following results were obtained. First, the total polyphenol of hibiscus was found to be 433 ㎍/mL when the HSE was 100%. Second, the total flavonoids showed high antioxidant capacity at 488 ㎍/mL in 100% of the HSE. Third, the DPPH radical scavenging ability was found to be 94.04% in the undiluted HES and 89.54% in the diluted HSE 20%. Fourth, the ABTS radical scavenging ability was 98.95% in 100% of the HSE stock solution and 94.84% in the diluted HSE 20%, respectively, showing a high scavenging ability of more than 90%. As a result of these studies, it is thought that the hibiscus extract can be used as an antioxidant raw material for natural cosmetics in the future.

• Korean Journal of Ichthyology
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• v.36 no.1
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• pp.58-67
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• 2024

The purpose of this study was to find out the fish species that appeared monthly through the fish stock survey of Minyang eelgrass beds in Tongyeong and compare them with the results of previous studies in the same area. This survey confirmed the species compositional characteristics of fish using surf net from March 2021 to February 2022. During the survey period, a total of 24 species, 8,679 individuals, and 3,714.42 g of the total fish were collected. The dominant species were Gymnogobius castaneus, G. heptacanthus, Chaenogobius gulosus, Pholis nebulosa, Rudarius ercodes which accounted for 95.9% of a total number of individuals collected. Similar to previous studies, most of the fish species that appeared were gobiidae, and in this study. Leiognathus nuchalis, which was selected as pollution indicator species, appeared for the first time.

• Advanced Industrial SCIence
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• v.3 no.1
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• pp.17-22
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• 2024

History, which began with the emergence of mankind, has a means of recording. Today, we can check the past through data. Generated data may only be generated and stored at a certain moment, but it is not only continuously generated over a certain time interval from the past to the present, but also occurs in the future, so making predictions using it is an important task. In order to find out trends in the use of time series data among numerous data, this paper analyzes the concept of time series data, analyzes Recurrent Neural Network and Long-Short Term Memory, which are mainly used for time series data analysis in the machine learning field, and analyzes the use of these models. Through case studies, it was confirmed that it is being used in various fields such as medical diagnosis, stock price analysis, and climate prediction, and is showing high predictive results. Based on this, we will explore ways to utilize it in the future.