• 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).

• Journal of Wetlands Research
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• v.25 no.4
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• pp.297-305
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• 2023

The recycled irrigation is a type of irrigation that uses downstream water to fulfill irrigation demand in the upstream agricultural areas; the used irrigation water returns back to the downstream. The recycled irrigation is advantageous for securing irrigation water for plant growth, but the returned water typically contains high levels of nutrients due to excess nutrients inputs during the agricultural activities, potentially deteriorating stream water quality. Therefore, quantitative assessment on the effect of the recycled irrigation on the stream water quality is required to establish strategies for effective irrigation water supply and water quality management. For this purpose, a watershed model is generally used; however no functions to simulate the effects of the recycled irrigation are provided in the existing watershed models. In this study, we used multi-reservoir model coupled with the Hydrological Simulation Program-Fortran (HSPF) to estimate the effect of the recycled irrigation on the stream water quality. The study area was the Gwangok stream watershed, a subwatershed of Gyeseong stream watershed in Changnyeong county, Gyeongsangnam-do. The HSPF model was built, calibrated, and used to produce time series data of flow and water quality, which were used as hypothetical observation data to calibrate the multi-reservoir model. The calibrated multi-reservoir model was used for simulating the recycled irrigation. In the multi-reservoir model, the Gwangok watershed consisted of two subsystems, irrigation and the Gwangok stream, and the reactions (plant uptake, adsorption, desorption, and decay) within each subsystem, and fluxes of water and materials between the subsystems, were modeled. Using the developed model, three scenarios with different combinations of the operating conditions of the recycled irrigation were evaluated for their effects on the stream water quality.

• Journal of the Korean association of regional geographers
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• v.21 no.3
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• pp.489-502
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• 2015

Sometimes called the Silicon Fen, the Cambridge cluster is well known as the most innovative hi-tech cluster in the world. This paper attempts to explore the evolutionary dynamics of the Cambridge cluster, drawing upon the triple-helix approach. To understand the evolutionary dynamics of the Cambridge cluster, it is important to examine the role and impact of the University of Cambridge, which is conceived as one of the best higher educational institutions in the world. The Cambridge cluster has been evolved on the basis of a strong university-industry relationship. University spin-outs have a long tradition in Cambridge with the history of more than a century, and they have played a critical role in making the cluster more innovative. Business networks and social capital molded for a long time in the region become a foundation for active local spin-out activities. However, since 2000 the central government started steadily to require British universities to be an entrepreneurial university, with the purpose of the reduction of university subsidies. As a result of this, spin-out activities in the Cambridge cluster show a sharp decline, which is a factor of threatening the dynamic evolution of the cluster.

• Magazine of the Korean Society of Agricultural Engineers
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• v.30 no.2
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• pp.31-43
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• 1988

The Purpose of this study is to develop the rainfall-delayed response model (RDR Model) which influences the baseflow proportion of rivers as a result of the antecedent precipitation of the previous several months. The assesment of accurate baseflows in the rivers is one of the most important elements for the planning of seasonal water supply for agriculture, water resources development, hydrological studies for the availability of water and design criteria for various irrigation facilities. The Palukan river gauging site which is located in the Pulukan catchment on Bali Island, Indonesia was selected to develop this model. The basic data which has been used comprises the available historic flow records at 19 hydrologic gauging stations and 77 rainfall stations on Bali Island in the study. The methology adopted for the derivation of the RDR model was the water balance equation which is commonly used for any natural catcbment ie.P=R+(catchment losses) -R+(ET+DP+DSM+DGW). The catchment losses consist of evapotranspiration, deep percolation. change in soil moisture, and change in groundwater storage. The catchment areal rainfall has been generated by applying the combination method of Thiessen polygon and Isohyetal lines in the studies. The results obtained from the studies may be summarized as follows ; 1. The rainfall-runoff relationship derived from the water balance equation is as shown below, assuming a relationship of the form Y=AX+B. Finally these two equations for the annual runoff were derived ; ARO$_1$=0.855 ARF-821, ARF>=l,400mm ARO$_2$=0.290ARF- 33, ARF<1,400mm 2. It was found that the correction of observed precipitation by a combination of Thiessen polygons and Isohyetal lines gave good correlation. 3. Analysis of historic flow data and rainfall, shows that surface runoff and base flow are 52 % and 48% (equivalent to 59.4 mm) of the annual runoff, respectively. 4. Among the eight trial RDR models run, Model C provided the correlation with historic flow data. The number of months over which baseflow is distributed and the relative proportions of rainfall contributing in each month, were estimated by performing several trial runs using data for the Pulukan catchment These resulted in a value for N of 4 months with contributing proportions of 0.45, 0.50, 0.03 and 0.02. Thus the baseflow in any month is given by : P$_1$(n) =0.45 P(n) +0.50 P(n-I ) +0.03 P(n-$_2$) +0.02 P(n-$_3$) 5. The RDR model test gave estimated flows within +3.4 % and -1.0 % of the observed flows. 6. In the case of 3 consecutive no rain months, it was verified that 2.8 % of the dependable annual flow will be carried over the following year and 5.8 % of the potential annual baseflow will be transfered to the next year as a result of the rainfall-delayed response. The results of evaluating the pefformance of the RDR Model was generally satisfactory.

• Journal of Korea Water Resources Association
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• v.42 no.1
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• pp.21-31
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• 2009

The characteristics, intensity and direction of groundwater.surface water interactions are controlled by groundwater head gradients, hydraulic conductivity and by the riverbed geometry. As a result of the spatial heterogeneity of these factors and the subsequent variability of the impact of these interaction processes, the water balance is also characterized by highly variable spatial patterns and temporal dynamics. However, spatially detailed studies concerning the spatio-temporal variability of the extent and intensity of surface-groundwater interactions have been limited to the investigation of cross-sections or small stream reaches. Thus, the extensive study on the watershed based interaction between surface water and groundwater is to be analyzed. In this study, the intensity and the spatial extent of interactions along the stream were found by using integrated SWAT-MODFLOW model. This integrated modeling approach was applied to Anyangcheon watershed in Korea. The effluent stream characteristics were found in the watershed, namely, baseflow was annually discharged except heavy rainy periods. The intensity and the spatial extent of surface-groundwater interactions in different sub-watersheds were found on a daily basis. The influential extent of surface-groundwater interaction become larger as the watershed elevations are lower.

• The korean journal of orthodontics
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• v.34 no.6 s.107
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• pp.473-480
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• 2004

The aim of this study was to establish normative data on the tooth size and arch parameters of Koreans with normal occlusion, This study employed the dental casts of 296 (male: 179; female 117) normal occlusion samples, who were selected from 15,836 adults through a community dental health survey. The mesiodistal diameters of teeth, arch width, and arch length were measured by digital electronic calipers(accurate to 0.01 mm) and Bolton's indices as well as intermaxillary arch width ratios were calculated. In order to ensure reliability, intra- and inter-examiner error were evaluated. Although our dimensional data showed overt differences between genders, the indices and intermaxillary ratios evaluated were the same. The resultant data obtained were compared with the previous data to reveal whether any changes have occurred over the time. The clinical implication of the present findings was also discussed. This biometric study seemed to provide a clinically applicable diagnostic criteria for an individual malocclusion patient.

• Journal of Wetlands Research
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• v.6 no.3
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• pp.119-126
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• 2004

In recent, the critical rainfall duration concept is widely used but we do not have understandable criteria yet. However, the critical rainfall duration is usually calculated considering concentration time, runoff model using effective rainfall, and unit hydrograph for the estimation of design flood. This study is to derive the regression equations between the critical rainfall duration and hydrologic components such as the basin area, slope, length, CN, and so on. We use a GIS tool which is called the ArcView for the estimation of hydrologic components and the HEC-1 module which is provided in WMS model is used for the runoff computation. As the results, the basin area, basin slope, and basin length had a great influence on the estimations of peak runoff and critical rainfall duration. We also investigated the sensitivities for the peak runoff and critical duration of rainfall from the correlation analysis for the involved components in the runoff estimation.

• Journal of Korea Water Resources Association
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• v.39 no.10 s.171
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• pp.881-890
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• 2006

Hydrological characteristics and urbanization effects in the Gap river catchment were investigated employing the SWAT model. The hydrological characteristics analysis showed that total runoff in the whole catchment from 2001 to 2004 consists of 44% of groundwater flow, 6% of lateral flow and 50% of surface flow under year 2000 landuse conditions. The analysis of urbanization effect using different landuse maps for year 1975 and 2000 indicated that although 5% increase in urbanized areas did not significantly impact on the total runoff in the whole catchment, a sub-basin where urbanized area increased by 32% over the past 30 years showed $68{\sim}73%$ decrease in groundwater flow and $22{\sim}66%$ increase in surface flow. It was found that urbanization decreased overall soil moisture and percolation rate except for some increase in soil moisture during dry season. Urbanization effect was found more sensitive during a dry year which has less rainfall and higher evapotranspiration than during a wet year. Therefore, from the results of this study we could infer increased flood damage during wet season and dried stream during dry season due to urbanization. To conclude, the results of this study can provide fundamental information to the eco-friendly restoration project for the three major rivers (Gap-cheon, Yudeung-cheon and Daejeon-cheon) in Daejeon Metropolitan City.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.7 no.4
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• pp.159-165
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• 1987

This study proposes an operational method of typhoon risk assessments in Korea, using Statistical analysis and probabilistic description of typhoon at a site. Two alternative simulation and fitting methods are discussed to predict the probabilistic typhoon wind speeds by indirect methods. A Commonly used indirect method is Russell's procedure, which generates about 1,000 Simulation data for typhoon winds, statistically evaluate the base-line distribution, and then fits the results to the Weibull distribution based on probabilistic description of climatological Characteristics and Wind field model of typhoon at a site. However, an alternative procedure proposed in this Paper simulates extreme typhoon wind data of about 150~200 years and directly fits the generated data to the Weibull distribution. The computational results show that the proposed simulation method is more economical and reasonable for typhoon risk-assessment based on the indirect method. And using the proposed indirect method, the probabilistic design wind speed for transmission towers in typhoon-prone region along the South-Western coast is investigated.

• Journal of Korea Water Resources Association
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• v.39 no.11 s.172
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• pp.923-934
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• 2006

In this study, the effects of variability in climate, groundwater withdrawal, and landuse on dry-weather streamflows were investigated by input sensitivity analysis using SWAT (Soil and Water Assessment Tool). Since only dry-period precipitation and daily average solar radiation among climate variables have high correlation coefficients to total flow (TF), sensitivity analyses of those were conducted. Furthermore, an equation was derived from simulation results for 30 years by multiple regression analysis. It may be used to estimate effects of various climatic variations (precipitation during the dry period, precipitation during the previous wet period, solar radiation, and maximum temperature). If daily average maximum temperatures increase, TFs during the dry period will decrease. Sensitivities of groundwater withdrawal and landuse were also conducted. Similarly, groundwater withdrawals strongly affect streamflow during the dry period. However, landuse changes (increasing urbanization) within the forested watershed do not appear to significantly affect TF during the dry period. Finally, a combined equation was derived that describes the relationship between the total runoff during the dry period and the climate, groundwater withdrawal and urban area proportion. The proposed equation will be useful to predict the water availability during the dry period in the future since it is dependent upon changes of temperature, precipitation, solar radiation, urban area ratio, and groundwater withdrawal.