• Journal of the Korea Convergence Society
• /
• v.13 no.5
• /
• pp.219-228
• /
• 2022

In order to improve audit quality, it is essential to understand the occurrence of disagreement between auditors and managers, and this study aims to analyze the impact of Business Strategies on audit risk and accounting audit delay. To this end, we conducted an empirical analysis using sample 2,910 firm-year data from 2018 to 2020 of KOSPI-listed and KOSDAQ-listed companies. The results of the empirical analysis of this study are as follows. First, compared to the companies of defender type, prospectors can expand audit procedures for new products, R&D costs, and intangible assets, and increase audit delays due to disagreement between managers and auditors. Second, compared to KOSPI-listed companies, the prospectors in KOSDAQ are more likely to have lower financial reporting quality, which further increases audit delays. The results of this study analyzed whether a company's Business Strategy affects the possibility of disagreement between an auditor and a company, and verified whether there is a difference in the audit report lag by stock market. The results of this study show that auditors' strong duty of care is needed for the companies of prospector type with high audit risk, and it is meaningful to present reinforced audit systems and specific guidelines for the companies of prospector type through the definition of prospector type. It also enables the expansion of research to identify the relationship between non-financial factors and audit risks that make up the companies of prospector type.

• The Journal of the Korea Contents Association
• /
• v.14 no.4
• /
• pp.9-18
• /
• 2014

Recently, many researches have been focused on multi-view video applications and services such as wireless video surveillance networks, wireless video sensor networks and wireless mobile video. In multi-view video signal processing, to exploit the strong correlation between images acquired by different cameras plays great role in developing a core technique of multi-view video coding. This paper proposes an adaptive multi-view video interpolation technique which is applicable for multi-view distributed video coding without requiring any cooperation amongst the cameras. The proposed algorithm estimates the non-linear moving blocks and employs disparity compensated view prediction, and then fills in the unreliable blocks. Through computer simulations, it is shown that the proposed method outperforms the conventional methods.

• Korean Journal of Fisheries and Aquatic Sciences
• /
• v.13 no.3
• /
• pp.103-108
• /
• 1980

The contents of inorganic conservative constituents in Nagdong River water were determined at Mulgeum where the intake station for Busan city water is located. Samples were taken at intervals of one hour from 7 a.m. to 7 p.m. at spring and neap tides of every month from January 1979 to April 1980. Annual ranges and means of the chemical constituents were as follows: electrical conductivity $99-912\mu\mho/cm,\;200\mu\mho/cm;$ chlorides 6.0-256 ppm, 17.2 ppm; sulfates 4.1-37.9 ppm, 23.5 ppm; calcium 4.2-28 ppm, 13 ppm; magnesium 2.2-23 ppm, 5.6 ppm; sodium 5,0-126 ppm, 14 ppm; and potassium 1.2-10.8 ppm, 2.6 ppm respectively. At several times in this period, the concentrations of chloride ion exceeded 150 ppm that is the criteria for drinking water. The chloride ion concentration was higher at spring tides than that at neap tides and the contents of inorganic conservative constituents were higher in winter than those in summer. The chloride ion concentration showed the highest value at Mulgeum about 4 hors after the high water in Busan harbour.

• Korean Journal of Fisheries and Aquatic Sciences
• /
• v.11 no.2
• /
• pp.103-109
• /
• 1978

The contents of chloride ion, calcium and magnesium in Nagdong River water were determined at Mul Geum where the intake station for Busan city water is located. Samples were taken in spring and neap tides of every month from March 1914 to March 1975. The range and mean values of the chloride ion and total hardness were 5.12-39.4ppm, 11.9ppm; 27.8-70.8ppm, 49.5ppm respectively from March 1974 to January 1975. The highest values were found in the period of the widest tidal range of a year, from February 9 to March 9 in 1975, such as tile ranges and means of chloride ion and total hardness were 10.8-876 ppm, 89.8ppm : 48.0-407ppm, 89.9ppm. On several days of this period those concentrations were over the criteria of drinking water, 150 ppm in chloride and 300ppm in total hardness. Chloride ion concentration was increased with increasing of water level of the Nagdong River at Mul Geum. The patterns of the variations of tide level were similar to that of water level with delay of 2.5 hours in spring tides and 3 hours in neap tides.