• 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).

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.16 no.2
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• pp.51-78
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• 2021

Followed by 'start-up', the theme of 'scale-up' has been considered as an important agenda in both corporate and policy spheres. In particular, although it is a term commonly used in industry and policy fields, even a conceptual definition has not been achieved from the academic perspective. "Corporate Growth" in the academic aspect and "Business Growth" in the practical management field have different understandings (Achtenhagen et al., 2010). Previous research on corporate growth has not departed from Penrose(1959)'s "Firm as a bundle of resources" and "the role of managers". Based on the theory and background of economics, existing research has mainly examined factors that contribute to firms' growth and their growth patterns. Comparatively, we lack knowledge on the firms' growth with a focus on 'annual revenue growth rate'. In the early stage of the firms, they tend to exhibit a high growth rate as it started with a lower level of annual revenue. However, when the firms reach annual revenue of more than 100 billion KRW, a threshold to be classified as a 'middle-standing enterprise' by Korean standards, they are unlikely to reach a high level of revenue growth rate. In our study, we used our sample of 333 companies (6.7% out of 5,000 'fastest-growing' companies) which reached 15% of the compound annual growth rate in the last three years with more than USD 100 million. It shows that sustaining 'high-growth' above a certain firm size is difficult. The study focuses on firms with annual revenue of more than $100 billion (approximately 120 billion KRW) from the 'Inc. 2020 fast-growing companies 5,000' list. The companies have been categorized into 1) Fast-growing companies (revenue CAGR 15%~40% between 2016 and 2019), 2) Hyper-growing companies (40%~99.9%), and 3) Super-growing (100% or more) with in-depth analysis of each group's characteristics. Also, the relationship between the revenue growth rate, individual company's strategy choice (market orientation, generic strategy, growth strategy, pioneer strategy), industry/market environment, and firm age is investigated with a quantitative approach. Through conducting the study, it aims to provide a reference to the 'Hyper-Growing Model' that combines the paths and factors of growth strategies. For policymakers, our study intends to provide a reference to which factors or environmental variables should be considered for 'optimal effective combinations' to promote firms' growth.

• Journal of Korean Society of Forest Science
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• v.110 no.2
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• pp.198-209
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• 2021

This study evaluated the effects of the dimensional characteristics of containers on the nitrogen status of Quercus serrata, Fraxinus rhynchophylla, and Zelkova serrata in the container nursery stage. Seedlings were grown using 16 container types [four growing densities (100, 144, 196, and 256 seedlings/m²) × four cavity volumes (220, 300, 380, and 460 cm³/cavity)]. Two-way ANOVA was performed to test the differences in nitrogen concentration and seedling content among container types. Additionally, we performed multiple regression analyses to correlate container dimensions and nitrogen content. Container types had a strong influence on nitrogen concentration and the content of the seedling species, with a significant interaction effect between growing density and cavity volume. Cavity volumes were positively correlated with the nitrogen content of the three seedling species, whereas growing density negatively affected those of F. rhynchophylla. Further, nutrient vector analysis revealed that the seedling nutrient loading capacities of the three species, such as efficiency and accumulation, were altered because of the different fertilization effects by container types. The optimal ranges of container dimension by each tree species, obtained multiple regression analysis with nitrogen content, were found to be approximately 180-210 seedlings/m² and 410-460 cm³/cavity for Q. serrata, 100-120 seedlings/m² and 350-420 cm³/cavity for F. rhynchophylla, and 190-220 seedlings/m² and 380-430 cm³/cavity for Z. serrata. This study suggests that an adequate type of container will improve seedling quality with higher nutrient loading capacity production in nursery stages and increase seedling growth in plantation stages.

• The Journal of Bigdata
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• v.6 no.1
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• pp.83-89
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• 2021

Lifestyle is changing rapidly, and food consumption patterns vary widely among households as dietary and food processing technologies evolve. This paper reclassified the food group of consumer panel data established by the Rural Development Administration, which contains information on purchasing agricultural products by household unit, and compared the consumption characteristics of agricultural products by age group. The criteria for age classification were divided into groups in their 60s and older with a prevalence of 20% or more metabolic diseases and groups in their 30s and 40s with less than 10%. Using the LightGBM algorithm, we classified the differences in food consumption patterns in their 30s and 50s and 60s and found that the precision was 0.85, the reproducibility was 0.71, and F1_score was 0.77. The results of variable importance were confectionery, folio, seasoned vegetables, fruit vegetables, and marine products, followed by the top five values of the SHAP indicator: confectionery, marine products, seasoned vegetables, fruit vegetables, and folio vegetables. As a result of binary classification of consumption patterns as a median instead of the average sensitive to outliers, confectionery showed that those in their 30s and 40s were more than twice as high as those in their 60s. Other variables also showed significant differences between those in their 30s and 40s and those in their 60s and older. According to the study, people in their 30s and 40s consumed more than twice as much confectionery as those in their 60s, while those in their 60s consumed more than twice as much marine products, seasoned vegetables, fruit vegetables, and folioce or logistics as much as those in their 30s and 40s. In addition to the top five items, consumption of 30s and 40s in wheat-processed snacks, breads and noodles was high, which differed from food consumption patterns in their 60s.

• KOREAN JOURNAL OF CROP SCIENCE
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• v.64 no.3
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• pp.278-286
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• 2019

Sesbania, an annual herb, is known for its high forage value and salt tolerance. It has merits as a forage crop that is adaptable to reclaimed land in the Republic of Korea. Therefore, we collected Sesbania genetic resources from the Republic of Korea and other countries, and conducted experiments to evaluate their potential as a forage crop in Korean climate and soil conditions. In the preliminary experiments, 15 genetic resources which were able to set seeds in Korean environment were selected out of a total of 46 collected genetic resources. Among 15 genetic resources, SL13 was the tallest and it was followed by that of SC04, SR01 and SE07. The accessions with the earliest flowering started flowering 101 days after sowing and set seed in early August. Fifteen accessions were evaluated for their salt tolerance at germination stage based on germination rate and growth of germinated seedlings at 0 mM, 150 mM and 300 mM NaCl concentrations. Five genetic resources like SC04, SL13, SS20, SS24 and SR01 were selected to be tolerant to NaCl treatment. Forage value was evaluated based on crude protein, acid detergent fiber, neutral detergent fiber and in vitro dry matter digestibility. The forage value of leaves was significantly higher than that of stems, and the forage value of the stem was slightly better than that of rice straw. The forage value of leaves of all the genetic resources was higher than grade 1 by the American Forage and Grassland Council grade. Among five selected genetic resources, the relative feed value of SC04 was the highest and it was followed by that of SS20, SL13, SS24 and SR01.

• Economic and Environmental Geology
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• v.53 no.6
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• pp.687-694
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• 2020

Two oxidizing agents (KMnO4, H2O2), and one neutralizing agent (NaOH) were applied to evaluate Mn removal in mine drainage. A Mn2+ solution and artificial mine drainage were prepared to identify the Fe2+ influence on Mn2+ removal. The initial concentrations of Mn2+ and Fe2+ were 0.1 mM and 1.0 mM, respectively. The injection amount of oxidizing and neutralizing agents were set to ratios of 0.1, 0.67, 1.0, and 2.0 with respect to the Mn2+ mole concentration. KMnO4 exhibited a higher removal efficiency of Mn2+ than did H2O2 and NaOH, where approximately 90% of Mn2+ was removed by KMnO4. A black MnO2 was precipitated that indicated the oxidation of Mn2+ to Mn4+ after an oxidizing agent was added. In addition, MnO2 (pyrolusite) is a stable precipitate under pH-Eh conditions in the solution. However, relatively low removal ratios (6%) of Mn2+ were observed in the artificial mine drainage that included 1.0 mM of Fe2+. The rapid oxidation tendency of Fe2+ as compared to that of Mn2+ was determined to be the main reason for the low removal ratios of Mn2+. The oxidation of Fe2+ showed a decrease of Fe concentration in solution after injection of the oxidizing and neutralizing agents. In addition, Mn7+ of KMnO4 was reduced to Mn2+ by Fe2+ oxidation. Thus, the concentrations of Mn increased in artificial mine drainage. These results revealed that the oxidation method is more effective than the neutralization method for Mn removal in solution. It should also be mentioned that to achieve the Mn removal in mine drainage, Fe2+ removal must be conducted prior to Mn2+ oxidation.

• The Journal of Korean society of community based occupational therapy
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• v.10 no.3
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• pp.1-13
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• 2020

Objective : The purpose of this study is to present an analysis model in developing an inclusive response for safety hazards and disaster preventive information system for vulnerable people to the disaster including persons with disabilities, and those with specific needs. Methods : In this study, the persona analysis method is used to analyze fictitious characters that correspond to various characteristics such as age, disability, environment, occupation, etc. in terms of the scenario of some particular disaster subjects. Based on the user's communication problems derived from the persona analysis, focused group interview and ICF based analysis were implemented to identify needs and arbitration methods. Results : The needs from persona analysis and ICF-based communication items analysis identifies the factors that make each fictitious character difficult in terms of communication in obtaining the benefits consistent with the purpose of the service. The study derives service requirements that can provide arbitration or facilitation methods to increase communication ability of the users. Conclusion : Through the persona analysis method, difficulties that could occur when receiving disaster information using communication devices were identified and analyzed in conjunction with communication problems described in the ICF. In building information services for the prevention of safety hazards and disasters, this study presented a model that uses the persona analysis method and the ICF classification system to derive user requirements for accessible information system.

• Journal of the Korean Institute of Landscape Architecture
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• v.48 no.6
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• pp.1-15
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• 2020

The purpose of this study is to propose a direction for designing and managing a smart park for realizing a smart green city and to present measures in the landscape field to foster related industries. The research process is as follows. First, the concept of a smart park was operationally defined through a literature review, and three principles to be considered in the process of creation and management were established. Second, in terms of the three principles, problems and implications for improvement were derived through an analysis of established cases of smart parks in new and pre-existing cities. Third, a pool of designs and management standards for each spatial component of a smart park was prepared through literature and case studies, and then further refined through brainstorming with experts in related fields. Fourth, measures were suggested to the government, local governments, and the landscape field to promote smart park creation and management. The main findings are as follows. First, the concept of a smart park is defined as "a park that contributes to securing the social, economic, and environmental sustainability of cities and local communities by supporting citizens' safe and pleasant use of parks and improving the management and operational efficiency by utilizing the digital, environment, and material technologies." Second, the three principles of smart parks are to improve the intrinsic value of parks, to improve the innovative functions of parks to solve urban problems, and to make the design, construction, and management process smart. Third, improvement implications were derived through the analysis of cases of smart parks creation in new and pre-existing cities. Fourth, the directions for smart park design and management were suggested in five aspects: green area, hydroponic facility area, road and plaza area, landscape facilities area, and park design method. Fifth, as for policy implications for revitalizing the construction and management of smart parks, the development of smart park policy business models by city growth stage, and park type, the promotion of pilot projects, the promotion of smart park projects in connection with the Korean New Deal policy, and smart park policies led by landscape experts were presented.

• Resources Recycling
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• v.30 no.3
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• pp.47-54
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• 2021

Palladium present in colloidal-type plated spent catalyst solution that is used in electroless plating process has not been recovered but discharged as wastewater so far. Recyclig of paladium in colloidal-type plated spent catalyst solution is achieved with this study. This study presents the estimation of resource consumption and GHG emissions during the recycling and disposal of palladium in the plated spent catalyst solution using life cycle assessment. The reduction of resources and GHG are also estimated. Based on the palladium amount of 1 kg during disposal, the GHG emission amount was estimated to be 9.67E+03 kgCO₂eq., and the amount of resource consumption was 3.94E+01 kgSb-eq. However, GHG emission was 1.96E+03 kgCO₂eq., and the amount of resource consumption was 1.54E+01 kgSb-eq. during recycling. Considering the major substances affecting GHG emissions and amount of resource consumption, CO₂ was found to significantly affect GHG emissions, accounting for 91.42% in disposal and 98.37% in recycling. The major substance affecting the amount of resource consumption was hard coal, which accounted for 40.63% in disposal and 60.73% in recycling. Upon recycling 1 kg palladium, 8,967.17 kgCO₂eq. of greenhouse gas emission was reduced, while the resource consumption was reduced to 10.10 kg Sb-eq. In addition, the direct palladium resource reduction rate due to palladium recycling was 50%.

• (The)Study of the Eastern Classic
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• no.34
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• pp.207-224
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• 2009

This research is a quest of theories of poetry of Wang Yak-heo who was a literary critic during Chin(金) dynasty in ancient China. Wang Yak-heo left a fine piece of work, dubbed ${\ll}$Honam Yuro Jib${\gg}$ and, in this paper, the author closely reviewed the theories of poetry that is appeared, especially, in the three volumes of ${\ll}$Talks on Chinese Poetry${\gg}$ among the collections of Wang's poetry criticism. In particular, the author investigated the positive and negative aspects of Honam's commentaries on the works by Chinese poets, including his principles of poetics, creative skills, and practical criticism, etc. Wang Yak-heo has not been known much in the history of Chinese literary thoughts, however, his theory of criticism, especially, among the talks on Chinese the works by Chinese poets, his literature criticisms establish unique and distinctive point of views. Wang Yak-heo's poetics, more than anything else, valued nature, meanings, truth, and contents therein. He exhibited realistic view of literature. Meanwhile, he analyzed the methods of expression by Du Bo(杜甫, pronounced, "Du Fu" in Chinese), So Sik, also known as So Dong Pa (蘇軾, Su Shi or 蘇東坡, Su Dong Po in Chinese), and Hwang Jeong-gyeon(黃庭堅, Huang T'ing-chien), and highly evaluated the realistic poems written by Du Bo, Baek Geo-I (白居易, pronounced, "Bai Juyi" in Chinese), and So Sik. Also, he opposed to formalism or externality, however, he never made light of formality of poetry. In his comments on the works by Chinese poets, he highly evaluated the poems sung by So Sik and Beek Geo-I, in the mean time, however, he criticized their works without hesitation. Having set up his own unique criteria for critique, Wang didn't accept other opinions in a seemingly illogical manner, and he presented what he thoughts and other different points of view from others. Specifically, he attached great importance to whether or not modification of words and phrases, grammar, and whole context were congruent to one another and had been well harmonized. However, in his poetics, Wang was so wrapped himself in reasonableness or rationality, he analyzed each and every word in great detailed manner, as the result, he sometimes didn't read the sentiment or mood that the writers intended to express through poems. He excessively restricted himself to the words and phrases, so that he was not able to realize natural emotions and joy of imagination that were presented in the poems, and, in the end, this brought about adverse effects to the poet's thought.