• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.2
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• pp.602-609
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• 2021

Under accrual basic accounting, financial statements may be less reliable compared to cash basis accounting. The purpose of this study is to conduct an empirical analysis to determine the possibility of profit adjustment through the increase and decrease of deferred tax accounts. For our empirical analysis, a dummy variable of '1' was used as a dependent variable when the deferred tax net assets increased from the previous year and '0' when the deferred tax net assets decreased. Meanwhile, the variables of interest were discretionary accruals and ROA variation compared to the previous year. Logistic regression analysis was performed to establish the relevance between variables. Results found larger discretionary accruals related to lower net deferred tax assets compared to the previous year. In addition, there was a correlation between ROA and net deferred tax assets only if the ROA increased and net profit was greater than '0'. Study results will enable deferred tax information to be used in investment decision-making, and supervisory institutions can establish policies to prevent profit adjustments and enhance reporting standards.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.20 no.6
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• pp.175-182
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• 2020

The non-contact eye tracking is a nonintrusive human-computer interface providing hands-free communications for people with severe disabilities. Recently. it is expected to do an important role in non-contact systems due to the recent coronavirus COVID-19, etc. This paper proposes a novel approach for an eye mouse using an eye tracking method based on a context-aware based AdaBoost multi-region classifier and ASSL algorithm. The conventional AdaBoost algorithm, however, cannot provide sufficiently reliable performance in face tracking for eye cursor pointing estimation, because it cannot take advantage of the spatial context relations among facial features. Therefore, we propose the eye-region context based AdaBoost multiple classifier for the efficient non-contact gaze tracking and mouse implementation. The proposed method detects, tracks, and aggregates various eye features to evaluate the gaze and adjusts active and semi-supervised learning based on the on-screen cursor. The proposed system has been successfully employed in eye location, and it can also be used to detect and track eye features. This system controls the computer cursor along the user's gaze and it was postprocessing by applying Gaussian modeling to prevent shaking during the real-time tracking using Kalman filter. In this system, target objects were randomly generated and the eye tracking performance was analyzed according to the Fits law in real time. It is expected that the utilization of non-contact interfaces.

• Journal of Digital Convergence
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• v.18 no.12
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• pp.243-249
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• 2020

This study analyzes the earnings management that can occur in the process of public offering in the process of SMEs reducing cost of capital, risks and seeking opportunities for direct financing. Since a company is subject to strict supervision during the IPO process, it is possible to prevent the phenomenon that the company value evaluated in the market is underestimated, or to perform earnings management in consideration of overestimation. This study attempted to verify the degree of earnings management through discretionary accruals and actual earnings management values that can affect the earnings ratio of the IPO of a company. For this study, total accruals were calculated and analyzed through discretionary accruals, sales, costs, and actual earnings management adjustments from production activities. As a result of the analysis, discretionary accruals, which are the countermeasures for earnings management during the listing process, have a positive(+) relationship in both the stock price return and the sales adjustment value, which can be viewed as a factor that induces high valuation. As a result of this, there may be a risk of adverse selection for the benefit amount, and information asymmetry may exist for public offering stocks. This study can provide useful guidelines for evaluating corporate value to domestic SMEs and investors that do business with Chinese companies as well as China through the current and type of earnings management of Chinese listed companies.

• The Journal of the Korea Contents Association
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• v.21 no.3
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• pp.707-719
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• 2021

The purpose of this study was to find out how effect does the second-stage which is the intensive course program for sexual offenders of three-stage(basic, intensive and advanced remedial) on impulsivity, anger expression, rape myth and self-esteem of sexual offenders. To this end, 10 people waiting for the second-stage intensive education among sexual violence offenders serving at M prison located in J province were selected as subjects for the study. To verify the effectiveness of the program, repeated measurement design(pre, post and one month post test) was conducted, and a total of 200 hours of 'Intensive Course Program on the Sexual Violence' was conducted to the subjects. The results of this study are as follows. It was confirmed that the intensive course program on the sexual violence for the re-crime risky group in the sex offender is effective in reducing impulsivity and anger expression, which are risk factors of sexual crime, bringing positive changes to rape myths, which are distorted sexual perceptions of sexual violence criminals, and improving self-esteem. Finally, it suggested the necessity of continuous development and improvement of sexual violence preventive programs targeting sexual offenders, and construction of systematic supervision and related system to ensure the effectiveness of remedial after release of sexual offenders.

• Journal of the Korea Institute of Construction Safety
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• v.3 no.1
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• pp.32-40
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• 2020

In this study, an application was developed to reduce the work between labor and safety managers and to hire better workers when hiring workers. With the expected increase in foreign workers in the future, the number of illegal workers will also increase. As a result, accident and on-site management are becoming more difficult due to insufficient information collection of workers. Therefore, it was possible to secure on-site safety through an application that could collect accurate information and reduce the time of information exchange between safety managers and labor managers. In addition, the application was designed to help the safety manager identify the faithful workers more quickly when re-employment of the day laborers if many day laborers were assessed and filled out as they were. This anticipates the expected effect of shortening the construction period. The current application collected necessary information through an interview with the site manager. If the company collects more information needed in the field and has big data than it has collected necessary information so far, it will be highly competitive in the market as it can improve the completeness of applications by establishing opinions and reflecting information accordingly.

• The Journal of the Korea Contents Association
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• v.21 no.4
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• pp.699-706
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• 2021

This study aims to identify the effects of factors on aggression in adolescents, focusing on the individual, parent, friend factors and SNS usage. In particular, this study is to provide a basis for easing aggression in adolescence by considering the emotional relationship of parents and friends. This study analyzed frequency, t-test, one-way batch distribution analysis(ANOVA), and multi-linear regression, using the data from the 7th year of the Korean Children and Youth Panel Survey. As a result, adolescents who frequently use SNS are more aggressive than adolescents who use less. Among the parental factors, the more abuse and excessive interference were found to be more aggressive, and the higher the coach, the lower the aggressiveness. Furthermore, among the friend factors, it has been shown that the higher the alienation, the more aggressive adolescents are. In order to reduce aggression among adolescents, it is necessary to prepare an integrated program considering the emotional relationship of parents and friends, who are the most influential neighbors, rather than simply restricting the use of SNS.

• Journal of the Korean Society of Radiology
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• v.15 no.4
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• pp.481-490
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• 2021

There is no qualification system for sonographers in Korea. But the MEDICAL SERVICE TECHNOLOGISTS, ETC. ACT stipulates that radiological technologists can handle ultrasound equipment. However, there is controversy about the scope of the work allowed for radiological technologists to perform ultrasound examinations. Accordingly, the authoritative interpretation of the Ministry of Health and Welfare of Korea, the adjudication of administrative judgment, and the judgment of the courts were analyzed. As a result, the authoritative interpretation expresses that when a radiological technologist performs an ultrasound examination, a diagnosis and specific guidance should be made in real time while the doctor simultaneously watches the radiological technologist's images. In the adjudication of administrative judgment, it was decided that the handling of ultrasound-related equipment was the work of the radiological technologist. The court ruled that it was illegal for a radiological technologist to make a medical judgment on ultrasound examination. In the United States, Canada, etc., the sonographer independently conducts ultrasound examination according to the doctor's prescription, prepares a summary of what they saw and this is passed on to the doctor. Therefore, in Korea, there is a need for institutional improvement so that radiological technologists can perform ultrasound examinations according to doctors' prescriptions without real-time guidance.

• The Journal of the Korea Contents Association
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• v.22 no.3
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• pp.152-164
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• 2022

This thesis explores the relationship between Dominic Cooke's film (2017) and classical music. To analyze the relationship, researchers applied precedent research to the study. The relationship between the final scene of the movie King's Speech (2010) and the volume and instrumental changes of the Beethoven Symphony is analyzed by David Bashwiner, and Soohwan Ahn analyzed semantic association between the hotel conversation scene in a and Debussy's Arabesque. In addition, the study of application of Schumann's Träumerei to films was used as a methodology to find out how extra-musical information build meaningful sonority. Mozart's K.593, Haydn's Op.77 No.1, and Schubert's D.810 were used in the movie . This study analyzed the functions of Mozart, Haydn, and Schubert's music in . In order to express the relationship between the characters and their inner intentions, this film utilized the relationship between instruments, musical information and non-musical information of the pieces. Through this study, it is analyzed that the information of classical music functions and the core information of the plot of the movie combine together to improve the understanding of narrative.

• Journal of Cadastre & Land InformatiX
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• v.51 no.2
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• pp.169-184
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• 2021

Recently, land cover spectral libraries have been widely used in studies to classify land cover based on hyperspectral images. Overseas, various institutions have built and provided land cover spectral libraries, but in Korea, the building and provision of land cover spectral libraries is insufficient. Against this background, the purpose of this study is to suggest the possibility of using domestic and foreign spectral libraries in the classification studies of domestic land cover. Band matching is required for comparative analysis of the spectral libraries and land cover classification using the spectral libraries, and in this study, an automation logic to automatically perform this is presented. In addition, the directly constructed domestic land cover spectral library and the existing overseas land cover spectral library were comparatively analyzed. As a result, the directly constructed land cover spectral library had the highest correlation coefficient of 0.974. Finally, for the accuracy evaluation, aerial hyperspectral images of the study area were supervised and classified using the domestic and foreign land cover spectral libraries using the SAM technique. As a result of the accuracy evaluation, it is judged that Soils, Artificial Materials, and Coatings among the classification items of the foreign land cover spectral library can be sufficiently applied to classify the cover in Korea.

• The Journal of the Convergence on Culture Technology
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• v.7 no.4
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• pp.765-778
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• 2021

The purpose of this study is to prevent fire accidents in advance by deriving prior knowledge among groups about temporary fire-fighting facilities of workers at construction sites and devising appropriate improvement measures. The findings are as follows.First, in the case of fire extinguishers, statistical attention was paid to the contractor, supervisor, partner worker and fire extinguisher manager between designations. 87% of fire managers and 70% of facility supervisors said fire extinguisher management managers needed to be designated for each type of construction, which requires designation of fire extinguisher management managers, frequently checking and relocating. Second, in the case of simple fire extinguishing facilities, statistical attention was paid to the application of penalties for unauthorized use of fire extinguishing facilities with construction companies, supervisors, and business partners.Third, in the case of emergency alarm measures, statistical attention was paid to the application of emergency alarm sound to temporary broadcasting facilities with construction works, supervisors, and business partners.Fourth, in the case of induction, statistical attention was paid to the application of connection between construction works, supervisors, and partner workers, such as passage guidance, emergency lighting, etc.It was found that 65% of construction workers and 55% of electrical workers had different applications such as aisle guidance and emergency lighting for each type of business partner. In order to resolve blind spots such as evacuation zone guidance due to the structure of the building, it is necessary to easily distinguish the direction of the entrance door from a long distance by applying it in conjunction with passage guidance lights and emergency lighting.