• Management & Information Systems Review
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• v.38 no.2
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• pp.67-81
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• 2019

In accordance with K-IFRS 1109, financial instruments are classified to amortized cost (AC), fair value through other comprehensive income (FVOCI) and fair value through profit or loss (FVPL). And disposal gains are prohibited to be recirculated for net income when FVOCI financial instruments would be sold in the future, so-called recirculation prohibition. This research investigates whether accumulated other comprehensive income of available-for sale financial assets(AFS) under K-IFRS 1039, could affect reclassified amounts to the FVPL securities from the AFS securities. Also, this study investigates the effects of the reported income on the reclassified FVPL, because CEOs are likely to try earnings management when net income is predicted to be less than target or is low, comparing other firms. As a result of empirical analysis, first, I find that accumulated other comprehensive income of the AFS has a positive impact on the reclassified FVPL. Second, level of reporting income has no significant impact on the reclassified FVPL. Third, interaction effects are significantly positive on the firms which have more other comprehensive income and less level of reported income. Fourth, the effects of the bank and securities are more distinct than those of the manufactures. This study is the first research to investigate earnings management through AFS at the timing of the first adoption of K-IFRS 1109. Empirical results of this study provide evidence of earnings management on the reclassification of FVPL which gives meaningful implications to regulators, academic researchers and auditors.

• Journal of the Mineralogical Society of Korea
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• v.32 no.1
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• pp.51-61
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• 2019

Clay minerals, a major component of mud volcano (MV) sediments, are expected to provide important information for characterizing mud volcano formation mechanisms, but clay minerals have rarely been studied. The purpose of this study is to investigate the characteristics of 420 MV and surrounding marine sediments. Clay minerals and grain size were analyzed for 8 box cores from 420 MV and Mackenzie Trough. The relative proportions of the four major clay minerals in the Mackenzie Trough are almost constant in the order of illite, chlorite, kaolinite, and smectite, regardless of the distance from the Mackenzie River. However, the grain size tends to become fining as they move away from the Mackenzie River. Comparing the clay mineral characteristics of river (Colville River, Kuparuk River, Sagavanirktok River, Canning River, Mackenzie River) sediments entering the Beaufort Sea in order to determine the origin of the Mackenzie Trough and 420 MV sediments, the sediments of the Mackenzie Trough are characterized mainly by the Mackenzie River with a low ratio of smectite/illite and a high ratio of kaolinite/chlorite. In 420 MV sediments, the contents of clay minerals decrease in the order of illite, kaolinite, chlorite, and smectite, and the grain size with depth is almost constant. The content of smectite and coarse sediments is about two times higher than the reference core. No river with higher kaolinite content than chlorite exists in the Beaufort Sea, and the ratio of smectite/illite to kaolinite/chlorite is different from the reference core such as the ratio of the Mackenzie River. Compared to the reference core, the high contents of coarse sediments and the constant grain size with depth might be attributed to the ejection by MV. The reference core is interpreted as originating from Mackenzie River, and sediment of 420 MV is interpreted as originating from eruption of MV.

• Journal of Ginseng Culture
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• v.1
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• pp.78-92
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• 2019

Among the Southeast Asian countries, Vietnam had the most cultural exchange with Korea. Through Confusion and Chinese character, which were the common measure for two countries, Korea and Vietnam could communicate and share a sentiment with each other. Two countries showed an enormous interest in each other, and hence they could keep good relationship without official diplomatic relations. During the early 19th century, Korean Ginseng had gained tremendous popularity in Vietnam. Vietnamese believed the stamina of Minh Mang, who had 142 sons and daughters, originated from ginseng. Minh Mang bestowed ginseng on old courtiers for their contribution, which made them more loyal to the king. This tradition was inherited to the future generations, and soldiers who fought with Thai, Cambodia and France also received ginseng for their contribution. In other words, ginseng was the very important key for enforcement of patriotism. Due to the tradition, Korean ginseng has been considered as the premium ginseng in Vietnam. It is presumed that ginseng flew into Vietnam through 4 routes; 1) as an imperial gift from Chinese emperor, 2) by the Vietnamese ambassadors who went to Beijing for a tribute, 3) through private trade and 4) from Ryukyu or Japan, which were the hub of international trade. From 15th to 18th century, ambassadors from Chosun and Vietnam actively interacted in Beijing. Through their interchange, Vietnamese royal family could learn about the value of ginseng. The fact that there were many Shilhak scholars among the ambassadors from Joseon, such as Seo Geojeong and Seo Hosu who had profound knowledge of ginseng proves the theory. It is also possible that reputation of ginseng was already established in Vietnam during Silla period. Ko Byung, an bureaucrat from Tang Dynasty who ruled Vietnam for 10 years in middle 9th century and a friend of Choi Chiwon, might have delivered the knowledge of ginseng to the upper class in Vietnam. This hypothesis, however, should be proven by literatures. Hence, further research about the trace of Korean ginseng in Vietnamese history and literary works still remains to be done.

• Management & Information Systems Review
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• v.37 no.4
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• pp.195-217
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• 2018

Inaction inertia effect refers to the phenomenon wherein people who missed attractive opportunities in the past do not take any action when they are given the opportunity to receive discounts (sale). The main objective of this study was to find out how such inaction inertia effect influenced the expected regret from the action, expected regret from inaction, and purchase intention depending on the two types of consumption purposes-for pleasure and for practical use. As the personal disposition of each consumer differs from one another, it was expected that habitual purchase behavior and maximization behavior would influence the inaction inertia. An experiment was thus conducted by using a scenario to satisfy the objective of this study. Results showed that in the case of consumers whose consumption purpose was for pleasure, those who habitually purchased the same brand showed a higher level of expected regret from the action and expected regret from inaction. In the case of maximization behavior, no differences were found in the expected regret from the action between practical consumption purpose and pleasurable consumption purpose. On the other hand, differences were found in the level of expected regret from inaction, which is the case wherein consumers who missed their first opportunity to receive discounts (sale) did not make any purchase on their second opportunity for discounts (sale). Thus, inaction inertia was shown in accordance with habitual purchase behavior in the case of consumption purpose for pleasure, but it was not clearly shown in the case of consumption for practical use. This is because there is a relatively low level of justification on consumption, in the case of consumption for practical use. On the other hand, it was found that consumers with maximization behavior felt a stronger sense of regret in the case of their expected regret for inaction in consumption for practical use than in consumption for pleasure. Also, with regard to purchase intention, it turned out that only consumers with pleasurable consumption purpose had purchase intentions. Through these study results, it would be necessary to consider the consumption purpose behind the purchase of products or services, with regard to inaction inertia, depending on personal dispositions. In accordance with these study results, several theoretical and practical implications were discussed.

• Journal of Korea Water Resources Association
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• v.54 no.9
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• pp.731-745
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• 2021

In this study, the monthly temperature of the Han River basin was predicted by statistical multiple regression models that use global climate indices and weather data of the target region as predictors. The optimal predictors were selected through teleconnection analysis between the monthly temperature and the preceding patterns of each climate index, and forecast models capable of predicting up to 12 months in advance were constructed by combining the selected predictors and cross-validating the past period. Fore each target month, 1000 optimized models were derived and forecast ranges were presented. As a result of analyzing the predictability of monthly temperature from January 1992 to December 2020, PBIAS was -1.4 to -0.7%, RSR was 0.15 to 0.16, NSE was 0.98, and r was 0.99, indicating a high goodness-of-fit. The probability of each monthly observation being included in the forecast range was about 64.4% on average, and by month, the predictability was relatively high in September, December, February, and January, and low in April, August, and March. The predicted range and median were in good agreement with the observations, except for some periods when temperature was dramatically lower or higher than in normal years. The quantitative temperature forecast information derived from this study will be useful not only for forecasting changes in temperature in the future period (1 to 12 months in advance), but also in predicting changes in the hydro-ecological environment, including evapotranspiration highly correlated with temperature.

• Economic and Environmental Geology
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• v.54 no.2
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• pp.299-308
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• 2021

Fe(II) released from mining activities is precipitated as various Fe(III)-oxyhydroxides when exposed to an oxidizing environment including mine drainage. Ferrihydrite, one of the representative precipitated Fe(III) minerals, is easy to adsorb heavy metals and other pollutants due to the large specific surface area caused by very low crystallinity. Ferrihydrite is transformed to thermodynamically more stable goethite in the natural environment. Hence, information on the transformation of ferrihydrite to goethite and the related mobility of heavy metals in the acid mine drainage is important to predict the behaviors of those elements during ferrihydrite to goethite transition. The behaviors of heavy metals during the transformation of ferrihydrite to goethite were investigated for core samples collected from an AMD treatment system in the Heungjin-Taemaek coal mine by using X-ray diffraction (XRD), chemical analysis, and statistical analysis. XRD results showed that ferrihydrite gradually transformed to goethite from the top to the bottom of the core samples. Chemical analysis showed that the relative concentration of As was significantly high in the core samples compared with that in the drainage, indicating that As was likely to be adsorbed strongly on or coprecipitated with iron oxyhydroxide. Correlation analysis also indicated that As can be easily removed from mine drainage during iron mineral precipitation due to its high affinity to Fe. The concentration ratio of As, Cd, Co, Ni, and Zn to Fe generally decreased with depth in the core samples, suggesting that mineral transformation can increase those concentrations in the drainage. In contrast, the concentration ratio of Cr to Fe increased with depth, which can be explained by the chemical bond of iron oxide and chromate, and surface charge of ferrihydrite and goethite.

• Korean Journal of Comparative Education
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• v.24 no.3
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• pp.127-156
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• 2014

This study was inspired by the issue that the fundamentals of education have been overlooked, as today's smart education policies established in the knowledge-based information society of the 21st century have only focused on building digital environment and its efficiency. To carry out the study, the media education of Germany, which is equivalent of Korea's smart education, was analyzed to obtain implications for Korea's smart education. In Germany, the media education has been managed by the country ever since the information society has begun. Since 2009, the media education has become a requirement for all schools in every state. Thus, the current media education policy of each state has been analyzed, which revealed the following common characteristics. 1) The media education is closely linked to existing curriculum and education, rather than being conducted separately with different standards. 2) The media education is being conducted in a democratic manner by actively reflecting the exemplary cases of school teachers, rather than following the instructions and guidelines from the government. 3) The media education deals with the character and identity of young students, based on their basic understanding of information society, which are essential for a successful life in the upcoming society. Unlike the first and second implication linked to the method and procedure of media education policy, the third implication is the basic purpose of media education, which is also the key implication of this study. The media education policy of Germany, which is being conducted with its own educational philosophy, offers significant implications for Korea's smart education policy. In Korea, the education only revolves around device-based environment innovation or content development. It should be noted that the purpose of smart education is developing smart individuals who can bring better, happier, and more successful society - rather than establishing a smart environment. Therefore, the focus of discussion on Korea's smart education that revolves around environment, infrastructure, device utilization, and contents development should be changed to the character and identity of students, which are required in the future smart era. That's when 'human-based' educational revolution, instead of 'device-based' classroom revolution can begin.

• The Journal of Korean Philosophical History
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• no.25
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• pp.251-292
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• 2009

In this thesis, the status of Pre-Chin Study of One Hundred Schools in the history of Korean thoughts, and in addition, the reception of $Hs{\ddot{u}}n$ Tzu's ideology and the aspect of its development in Korea were examined. Moreover, the different understandings of $Hs{\ddot{u}}n$ Tzu and their trend of the times were summarized through the intellectuals' collection of works from the end of Goryeo Dynasty and the beginning of Cho Sun Dynasty to 18-19 century. What was revealed through the study can be summed up as the followings. From the age of Three States to the middle part of Goryeo Dynasty, few intellectuals regarded other schools or philosophers among Study of One Hundred Schools as heresies and blamed them. However, since Mencius had been established as the legitimate classical scripture of Confucianism after the end of Goryeo Dynasty and the beginning of Cho Sun Dynasty, other Pre-Chin philosophers including $Hs{\ddot{u}}n$ Tzu had started to be regarded and criticized as heresies. Intellectuals of Goryeo Dynasty and the early Cho Sun Dynasty made various estimates on $Hs{\ddot{u}}n$ Tzu's doctrine of the evilness of human nature, but we can see the understanding of $Hs{\ddot{u}}n$ Tzu became deeper. In the heyday of Neo-Confucianism in Cho Sun Dynasty, the intensity of the criticism on $Hs{\ddot{u}}n$ Tzu by intellectuals rather tended to decrease, compared to that of the early Cho Sun Dynasty, which produced contrary evidence that the world view of Sung Confucianism, based on Mencius' doctrine of the goodness of human nature, had been already established. Also, even the intellectuals criticizing the evilness of human nature positively quoted $Hs{\ddot{u}}n$ Tzu's other ideas in general. In 17th century, there were some arguments to conclude $Hs{\ddot{u}}n$ Tzu as Legalism, but the general trend came to accept Study of One Hundred Schools constructively, challenging the authority of Sung Confucianism, or based on positive school. In 18th century, it can be confirmed that the understanding on $Hs{\ddot{u}}n$ Tzu became broader, and particularly in the historical research of letters, $Hs{\ddot{u}}n$ Tzu's original texts and annotations were used in many ways. In short, the intellectuals' criticism on $Hs{\ddot{u}}n$ Tzu in Cho Sun Dynasty was always grounded on his argument of the evilness of human nature, and furthermore, on connecting it to Legalism, related to the Fenshukengru. On the other hand, it can be said that they generally accepted other ideas of $Hs{\ddot{u}}n$ Tzu positively, except for the idea of the evilness of human nature. However, it's worth paying attention to the fact that those intellectuals who criticized $Hs{\ddot{u}}n$ Tzu could easily meet with the books of Study of One Hundred Schools, and relatively had an open attitude in terms of knowledge.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.22 no.2
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• pp.1-7
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• 2022

The purpose of this study is to discuss the impact of unmanned aerial vehicle service and how to activate it. The discussion on the impact of the introduction of the unmanned aerial vehicle service was examined in terms of economic, environmental, and social acceptance, and a plan to revitalize the industry was presented. In terms of economic impact, if transportation services are increased using unmanned aerial vehicles in the future, road-based transportation cargo may decrease and road movement speed may increase due to reduced road congestion. This can have a positive effect on the increase in the value of land or real estate assets, and it also provides an impact on smart city design. In terms of environmental impact, unmanned aerial vehicles (UAVs) generally move through electricity, so they emit less exhaust gas compared to other existing devices, such as vehicles and railroads, and thus have less environmental impact. However, noise can have a negative impact on the habitat in the presence of wild animals along their migration routes. In terms of social acceptability of unmanned aerial vehicles (UAV) technology, areas that are declining due to the emergence of new services may appear, and at the same time, organizations that create profits may appear, causing conflicts between industries. Therefore, it is essential to form a social consensus on the acceptance of emerging industries. The government should come up with various countermeasures to minimize the negative impact that reflects the characteristics of the unmanned aerial vehicle use service. Just as various systems such as road signs were introduced so that vehicles can be operated on the ground to secure air routes in the mid- to long-term for revitalization of unmanned-based industries, development and establishment of services that should be introduced and applied prior to constructing air routes I need this. In addition, the design and implementation of information collection and operation plans for unmanned air traffic management in Korea and a plan to secure a control system for each region should also be made. This study can contribute to providing ideas for mid- to long-term research on new areas with the development of the unmanned aerial vehicle industry.

• Journal of Korea Water Resources Association
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• v.55 no.10
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• pp.761-774
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• 2022

Accurate hydrologic prediction is essential to analyze the effects of drought, flood, and climate change on flow rates, water quality, and ecosystems. Disentangling the uncertainty of the hydrological model is one of the important issues in hydrology and water resources research. Hydrologic data assimilation (DA), a technique that updates the status or parameters of a hydrological model to produce the most likely estimates of the initial conditions of the model, is one of the ways to minimize uncertainty in hydrological simulations and improve predictive accuracy. In this study, the two ensemble-based sequential DA techniques, ensemble Kalman filter, and particle filter are comparatively analyzed for the daily discharge simulation at the Yongdam catchment using airGRdatassim. The results showed that the values of Kling-Gupta efficiency (KGE) were improved from 0.799 in the open loop simulation to 0.826 in the ensemble Kalman filter and to 0.933 in the particle filter. In addition, we analyzed the effects of hyper-parameters related to the data assimilation methods such as precipitation and potential evaporation forcing error parameters and selection of perturbed and updated states. For the case of forcing error conditions, the particle filter was superior to the ensemble in terms of the KGE index. The size of the optimal forcing noise was relatively smaller in the particle filter compared to the ensemble Kalman filter. In addition, with more state variables included in the updating step, performance of data assimilation improved, implicating that adequate selection of updating states can be considered as a hyper-parameter. The simulation experiments in this study implied that DA hyper-parameters needed to be carefully optimized to exploit the potential of DA methods.