• Management & Information Systems Review
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• v.36 no.4
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• pp.21-32
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• 2017

Motivated by the recent cases of negligent social responsibility as manifested by foreign luxury fashion brands in Korea, this study investigates whether agency costs depend on the sustainability of different types of corporate governance. Agency costs refer either to vertical costs arising from the relationship between stockholders and managers, or to horizontal costs associated with the potential conflicts between majority and minority stockholders. The firms with luxury fashion brand could spend large sums of money on maintenance of magnificent brand image, thereby increasing the agency cost. On the contrary, the firms may hold down wasteful spending to report a gaudily financial achievement. This results in mitigation of the agency cost. Agency costs are measured by the value of the principal component. First, three ratios are constructed: asset turnover, operating expense to sales, and earnings before interest, tax, and depreciation. Then, the scores of each of these ratios for individual firms in the sample are differenced from the ratios for the benchmark firm of S-OIL. S-OIL was designated as the best superior governance model firm for 2013 by CGS. We perform regression analysis of each agency cost index, luxury fashion brand dummy and a set of control variables. The regression results indicate that the agency costs of the firms with luxury fashion brand exceed those of control group in the fashion industry in the part of operating expenses, but the agency cost falls short of those of control group in the part of EBITD, thus the aggregate agency costs are not differential of those of the control group. In sensitivity test, the results are same that the agency cost of the firms are higher than those of the matching control group with PSM(propensity matching method). These results are corroborated by an additional analysis comparing the group of the companies with the best brands with the control group. The results raise doubts about the effectiveness of management of the firms with luxury fashion brand. This study has a limitation that the research has performed only for 2013 and this paper suggests that there is room for improvement in the current research methodology.

• 한국지구물리탐사학회:학술대회논문집
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• 1999.08a
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• pp.137-155
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• 1999

Recently, Televiewer(Borehole Acoustic Scanner(Televiewer)) has come to be widely used specially for the general engineering construction design. The Televiewer tool using a focussed acoustic beam is to detect the amplitude and traveltime of each reflected acoustic signal at the wall, resulting in the amplitude- and traveltime image respectively. Fractures can be well detected, because they easily scatter the acoustic energy due to the highly narrow beam. In addition, the drilling work will rough the borehole wall so that the acoustic energy can be scattered simply due to the roughness of the wall. Thus, the amplitude level can be directed associated with the elastic properties(impedance) and the hardness of the rock as well. Meanwhile, the traveltime image provides an information about the borehole shape and can be converted to a high precision 3D caliper log(max. 288 arms). In this paper, based on the high resolution of Televiewer images, general evaluation methods are illustrated to derive very reliable rock parameters.

• The Korean Journal of Nuclear Medicine
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• v.33 no.2
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• pp.120-130
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• 1999

Purpose: This study was performed to evaluate the diagnostic usefulness of double-phase Tc-99m MIBI parathyroid scintigraphy with single photon emission computed tomography (SPECT) in patients with hyper-parathyroidism. We also evaluated the relationship between Tc-99m MIBI uptake and oxyphil cell contents in parathyroid glands. Materials and Methods: The subjects were 28 parathyroid glands of 10 patients who underwent Tc-99m MIBI parathyroid scintigraphy and parathyroidectomy for clinically suspected hyper-parathyroidism. Early and delayed pinhole images were obtained at 15 minutes and 2 hours after injection of Tc-99m MIBI, and SPECT images were followed. The weight and oxyphil cell contents of parathyroid tissue were obtained from pathologic specimen, and the scintigraphic findings were compared with histopathology. Results: In surgical histopathology, 6 parathyroid adenomas and 9 parathyroid hyperplasias were confirmed. The sensitivity, specificity, and positive predictive value of early and delayed images were 46.7% (7/15), 76.9% (10/13), 70% (7/10) and 66.7% (10/15), 92.3% (12/13), 90.9% (10/11), respectively. SPECT image detected an additional small hyperplasia.. The sensitivity, specificity, and positive predictive value of combined interpretation of early and delayed images with SPECT were 73.3% (11/15), 100% (13/13), 100% (11/11). The sensitivity was 100% (6/6) for adenoma, whereas that was 55.5% (5/9) for hyperplasia. Both adenomas and hyperplasias showed significantly increased oxyphil cell contents compared with normal parathyroid glands (p<0.0001), but the oxyphil cell content and weight were not significantly different between adenomas and hyperplasias. Conclusion: Double-phase Tc-99m MIBI parathyroid scintigraphy with SPECT is useful for lesion localization in patients with hyperparathyroidism. Although both adenoma and hyperplasia have increased oxyphil cell content, the sensitivity is high in adenoma, but low in hyperplasia.

• Pediatric Infection and Vaccine
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• v.20 no.3
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• pp.147-160
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• 2013

Purpose: Although the overall incidence of hepatitis A in Korea has been decreasing recently, the adolescents born before the introduction of the hepatitis A vaccine remain to be highly vulnerable to outbreak. This study examines the unvaccinated adolescents' and their parents' knowledge and health beliefs toward hepatitis A vaccination. Methods: Healthy adolescents aged 13-19 years old who had no previous history of hepatitis A vaccine and hepatitis A infection, and their parents or legal guardians were the subjects of the study. The survey was conducted using a structured questionnaire based on the Health Belief Model, and examined the subjects' demographics, knowledge, and health beliefs (i.e., perceived susceptibility, severity, benefits, and barriers). Results: We included 157 adolescents and their parents/guardians (mean age: $16.0{\pm}1.6$ and $45.6{\pm}4.7$ years, respectively). The average knowledge item score for adolescents and parents was $6.4{\pm}3.7$ and $7.3{\pm}3.4$ (out of 18), respectively. Similarly, average Health Belief Model item scores were: susceptibility, $5.6{\pm}1.6$ and $5.9{\pm}1.7$ (range: 2-10); severity, $16.3{\pm}4.1$ and $18.3{\pm}3.6$ (range:5-25); benefits, $19.7{\pm}3.3$ and $20.6{\pm}2.1$ (range:5-25); and barriers, $41.3{\pm}8.9$ and $39.0{\pm}9.1$ (range:7-85). The major reason for not undergoing hepatitis A vaccination was lack of knowledge about its importance. Conclusions: Refresher health lectures about hepatitis A and the vaccine are needed by both the adolescents and their parents. Furthermore, the inclusion of hepatitis A vaccine in the national immunization program should be considered to reduce the risk of hepatitis A outbreak and to raise the vaccination coverage among the adolescents in Korea.

• Geophysics and Geophysical Exploration
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• v.9 no.4
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• pp.279-290
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• 2006

The borehole radar methods used to tunnel detection are mainly classified into borehole radar reflection, directional antenna, crosshole scanning, and radar tomography methods. In this study, we have investigated the feasibility and limitation of each method to tunnel detection through case studies. In the borehole radar reflection data, there were much more clear diffraction signals of the upper wings than lower wings of the hyperbolas reflected from the tunnel, and their upper and lower wings were spreaded out to more than 10m higher and lower traces from the peaks of the hyperbolas. As the ratio of borehole diameter to antenna length increases, the ringing gets stronger on the data due to the increase in the impedance mismatching between antennas and water in the boreholes. It is also found that the reflection signals from the tunnel could be enhanced using the optimal offset distance between transmitter and receiver antennas. Nevertheless, the borehole radar reflection data could not provide directional information of the reflectors in the subsurface. Direction finding antenna system had a advantage to take a three dimensional location of a tunnel with only one borehole survey even though the cost is still very high and it required very high expertise. The data from crosshole scanning could be a good indicator for tunnel detection and it could give more reliable result when the borehole radar reflection survey is carried out together. The images of the subsurface also can be reconstructed using travel time tomography which could provide the physical property of the medium and would be effective for imaging the underground structure such as tunnels. Based on the results described above, we suggest a cost-effective field procedure for detection of a tunnel using borehole radar techniques; borehole radar reflection survey using dipole antenna can firstly be applied to pick up anomalous regions within the borehole, and crosshole scanning or reflection survey using directional antenna can then be applied only to the anomalous regions to detect the tunnel.

• Management & Information Systems Review
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• v.37 no.4
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• pp.1-20
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• 2018

This study aimed to examine earnings quality of firms selected as Global Champs project which has been promoted by the government since 2013 to support small and medium sized enterprises, for the screening year(t-1) and selected year(t). Earing quality is measured as the value of discretionary accruals estimated by Dechow et al.(1995) adjusted Jones model and Kothari et al.(2005) model, respectively. I analyze the differences of earning quality between the Global Champ firms and the paired firms selected through criteria of the similar total assets and the same industry in the screening year and the selected year. This study is motivated by the needs of measurement of the performance of the Project from the accounting transparent point of view. As the results of this study, major findings are summarized as follows. Firstly the earnings quality of the selected firms was lower than that of the paired firms. This can be explained as a result of motivation of earnings management by companies eager to meet the requirements to be selected for the Project. Secondly, in the selected year, the earnings quality was proved to improve, comparing to the screening year. This can be explained by the efforts of companies to reinforce management innovation and transparent management, which in turn led to positive effects on the earnings quality. These findings were found to be consistent in the additional analyses, where the earning quality of the reconstructed sample with only selected companies was compared for the screening year and the selected year, based on the year before the screening year(t-2).

• Korean Journal of Heritage: History & Science
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• v.54 no.1
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• pp.238-259
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• 2021

Gameunsa Temple is a Buddhist temple from the mid-Silla period. Construction began during the reign of King Munmu and was completed during the second year of King Sinmun's reign (682). This study is based on the results of excavations at the Gameunsa Temple site, exploring the findings presented in the literature in the field of history. This study also investigates the characteristics of the construction plan of Gameunsa Temple and its correlation with the political, social, and religious environment of the time. The results of the study are as follows: (1) First, it is confirmed that all of the buildings in the central block of Gameunsa Temple, such as the pagoda and corridor, the central gate, and the auditorium, fit within 216 cheoks by 216 cheoks (Goguryeo unit of measurement, estimated dimensions 353.30 mm), in terms of the base structure. This fact is highly significant considering the intent of the King in the mid-Silla period to advocate Confucian political ideals at the Donghaegu sites (Daewangam, Igyeondae Pavilion, and Gameunsa Temple), as confirmed by the relationship between the 'Manpasikjeok legend' and the Confucianism of the etiquette and the music; the relationship between the name of the 'Igyeondae Pavilion' and the 'I Ching'; and the relationship between the 'Taegeuk stones excavated from the Gameunsa Temple site' and the 'I Ching.' Additionally, it may be presumed that the number in the "Qian 216" on the Xici shang of 'I Ching' was used as a basis for determining the size of the central block in the early stages of the design of Gameunsa Temple. The layout of the halls and pagodas of Gameunsa Temple was planned to be within a 216-cheok-by-216-cheok area, from the edge to the center, i.e., on the central axis of the temple, in the following order: the central gate and auditorium, the north-south position of Geumdang Hall, the south corridor, the east-west buildings of the auditorium and the winged corridor, the east-west corridor, and the central position of the east-west stone pagoda. (2) Second, the coexistence of Confucianism and Buddhism in the architecture of Gameunsa Temple is based on the understanding of the Golden Light Sutra, originating from the aspirations of King Munmu to obtain the immeasurable merits (陰陽調和時不越序 日月星宿不失常度 風雨隨時無諸災横) and the light of the Buddha, which is metaphorically represented by the sun and the moon illuminating the whole world of Silla, a new nation with a Confucian political ideology, for a long time by "circumambulating the Buddha (旋繞)". It is also presumed that Gyeongheung, who was appointed by King Munmu to be the Guksa in his will and appointed as the Gukro after the enthronement of King Sinmun, was deeply involved in the conception and realization of the syncretism of Confucianism and Buddhism.

• Nuclear Medicine and Molecular Imaging
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• v.42 no.1
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• pp.29-38
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• 2008

Purpose: The aim of this study was to investigate the feasibility of 3 ' -[F-18]fluoro-3 ' -deoxythymidine positron emission tomography(FLT-PET) for the detection of locally advanced breast cancer and to compare the degree of FLT and 2' -deoxy-2 ' -[F-18]fluoro-d-glucose(FDG) uptake in primary tumor, lymph nodes and other normal organs. Material & Methods: The study subjects consisted of 22 female patients (mean age; $42{\pm}6$ years) with biopsy-confirmed infiltrating ductal carcinoma between Aug 2005 and Nov 2006. We performed conventional imaging workup, FDG-PET and FLT PET/CT. Average tumor size measured by MRI was $7.2{\pm}3.4$ cm. With visual analysis, Tumor and Lymph node uptakes of FLT and FDG were determined by calculation of standardized uptake value (SUV) and tumor to background (TB) ratio. We compared FLT tumor uptake with FDG tumor uptake. We also investigated the correlation between FLT tumor uptake and FDG tumor uptake and the concordant rate with lymph node uptakes of FLT and FDG. FLT and FDG uptakes of bone marrow and liver were measured to compare the biodistribution of each other. Results: All tumor lesions were visually detected in both FLT-PET and FDG-PET. There was no significant correlation between maximal tumor size by MRI and SUVmax of FLT-PET or FDG-PET (p>0.05). SUVmax and $$SUV_{75} (average SUV within volume of interest using 75% isocontour) of FLT-PET were significantly lower than those of FDG-PET in primary tumor (SUVmax; $6.3{\pm}5.2\;vs\;8.3{\pm}4.9$, p=0.02 /$SUV_{75};\;5.3{\pm}4.3\;vs\;6.9{\pm}4.2$, p=0.02). There is significant moderate correlation between uptake of FLT and FDG in primary tumor (SUVmax; rho=0.450, p=0.04 / SUV75; rho=0.472, p=0.03). But, TB ratio of FLT-PET was higher than that of FDG-PET($11.7{\pm}7.7\;vs\;6.3{\pm}3.8$, p=0.001). The concordant rate between FLT and FDG uptake of lymph node was reasonably good (33/34). The FLT SUVs of liver and bone marrow were $4.2{\pm}1.2\;and\;8.3{\pm}4.9$. The FDG SUVs of liver and bone marrow were $1.8{\pm}0.4\;and\;1.6{\pm}0.4$. Conclusion: The uptakes of FLT were lower than those of FDG, but all patients of this study revealed good FLT uptakes of tumor and lymph node. Because FLT-PET revealed high TB ratio and concordant rate with lymph node uptakes of FDG-PET, FLT-PET could be a useful diagnostic tool in locally advanced breast cancer. But, physiological uptake and individual variation of FLT in bone marrow and liver will limit the diagnosis of bone and liver metastases.