• Korean Journal of Plant Taxonomy
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• v.36 no.2
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• pp.129-136
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• 2006

Thymus quinquecostatus var. magnus (Nakai) Kitam., an endemic taxon in Ulleung Island, is lectotypified. The lectotype is designated based on careful examination of the original materials (deposited in TI) cited in the protologue of the variety. In addition, taxonomic identity of T. quinquecostatus var. japonicus H. Hara, a problematic name often mistakenly referred to the above taxon, was throughly reexamined.

• Korean Journal of Plant Taxonomy
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• v.37 no.4
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• pp.503-527
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• 2007

Type specimens (deposited at TI) for 55 Nakaian taxa described from Ulleung Island were examined. Four taxa of those were confirmed as simple name combinations. Excluding 15 taxa which have already been lectotypified, lectotypes for 25 taxa including Arabis takesimense Nakai, Fagus multineruis Nakai, and Salix ishidoyana Nakai were designated in here. Validity of publication for the names of five taxa was not confirmed here. Type specimens for the remaining six taxa need further examination.

• 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).

• The Korean Journal of Financial Management
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• v.9 no.2
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• pp.77-100
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• 1992

경영성과(經營成果)의 평가지표(評價指漂)는 개별조직의 목표와 제약환경, 즉 이용가능한 자원량과 개별적 특수요인 등을 고려하여 설정하여야 하며, 산업내의 특성과 동질적 비교집단을 이해함으로써 조직의 성과와 직접적으로 연결될 수 있어야 한다. 또한 조직의 평가는 부분적(部分的)인 효율성(效率性)에 편중되지 않고 투입과 산출간의 유기적인 관계를 총체적인 관점에서 분석함으로써 종합적(綜合的) 효율성(效率性)에 그 촛점이 두어져야 한다. 이러한 문제의 인식에 바탕을 두어 본 연구에서는 Charnes, Cooper와 Rhodes(1978)에 의해 처음 개발되어 주로 비영리기관의 경영성과의 평가에 많이 사용하여 온 DEA(Data Envelopment Analysis)기법을 이용하여 금융기관(金融機關)의 효율성(效率性)을 평가(評價)한다. 금융기관은 다양한 투입요소를 사용하여 다양한 서비스 상품을 제공하는 조직이기 때문에, 또 재무비율을 이용한 기존의 평가나 통계적 생산함수의 추정에 의한 평가방법은 단순히 과거의 실적을 평가하는 데 그치게 되고 객관성이 결여되기 쉽기 때문에 조직의 미래운영방향의 설정에 도움이 되지 못한다는 단점을 가지고 있다. 그러나, DEA은 다수의 투입과 산출요소를 요구하는 경우에 적합하게 설계된 분석방법이므로 금융기관의 성과분석에 적절하게 이용될 수 있다. 본 연구에서는 먼저 금융기관(金融機關)의 효율성(效率性)을 평가(評價)하는 기존의 방법을 간략하게 검토한 다음, DEA에 관한 이론적 기초와 그 특성을 검토한다. 실증분석에서는 여 수신업무(與 受信業務)를 수행하고 있는 국내금융기관들 중에서 자료의 동질성과 표본대상 기업의 수를 고려하여 은행업(銀行業)과 투자금융업(投資金融業)을 선정하고 이들 업종에 속한 37개 회사들에 대한 운영효율성(運營效率性)을 측정한다. 투입요소로 직원의 수와 영업비용을, 그리고 산출요소로 영업수익과 경상이 익을 선정하고, 3년간의 자료를 사용하여 실증분석을 한다. 분석의 결과에 의하면, 18개 전체 은행의 평균적인 효율성의 정도는 가장 효율적인 은행을 기준으로 할 때, 약 85% 수준에 그치고 있어서, 나머지 대부분의 은행들 특히 대규모 시중은행들의 경영상의 개선의 여지가 매우 크다고 할 수 있다. 5대 시중은행들간에는 효율성의 차이가 거의 없는 반면, 지방은행들간에는 매우 큰 차이가 있는 것으로 나타난다. 이는 영업지역의 제한으로 인하여 지역경제 규모가 은행의 수지상황에 결정적인 영향을 미치고 있다는 것을 반영하고 있다. 29개 단자회사를 대상으로 한 투자금융업의 경우에도 은행업의 경우와 동일하게 낮은 효율성과 지역간 격차현상이 나타나고 있다.

• Analytical Science and Technology
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• v.19 no.2
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• pp.172-180
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• 2006

This study was performed to establish new methods for hazardous substances and to develop an analytical method in specified wastes for preventing the environmental pollution caused by hazardous wastes. Therefore, the trends of international management, regulatory criteria, and items of hazardous wastes in various countries were investigated. Based on this study, target priority of new hazardous substances in specified wastes was established. An analytical method was developed using the waste standard reference materials of sludge, oil, bottom ash, etc., which contain the new hazardous substances (Ba, Be, Cr(VI), F, Ni, Sb, Se, and V). A total of 37 waste samples from the representative facilities, which are emitting new hazardous substances, were analyzed.

• Journal of Korean Society of Forest Science
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• v.86 no.4
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• pp.476-488
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• 1997

The purpose of this study was to figure out the suitable field standards for revegetation measures on cut-slopes in consideration of the environmental factors. The field survey was conducted from 1995 to 1996 on highway cut-slopes. The results obtained could be summarized as follows; The major revegetation measures surveyed were 5 major measures as a whole in descending order of seed-spraying measures, block-sod pitching measures, latticed block pitching measures, hydro-seeding measures with seed-fertilizer-soil materials, and several netting measures on highway cut-slopes. According to the analysis of the environmental factors, the plant coverage was affected several major environmental factors which were soil factors(soil hardness, soil texture, soil and rock condition), and site factors(slope gradient, slope length). From a viewpoint of optimum selection, the major 3 factors(soil factors, slope gradient factors, slope length factors) should be considered for selection of revegetation measures on highway cut-slopes.

• The korean journal of orthodontics
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• v.16 no.1
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• pp.7-34
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• 1986

본 연구목적은 여자성인교정을 위한 치료목표를 수립하기 위한 기준을 설정하는데 있다. 이용된 연구자료는 96명의 한국인 TV탈랜트와 영화배우 또는 패션모델중 교합과 안모를 평가하여 선정된 30명의 측모두부X선규격사진이었으며 선정된 표본의 평균연령은 20.16세였다. 연구방법은 측모경조직분석을 위해 Downs분석, Northwestern분석, Steiner분석, Wylie분석, Tweed분석, Dimensional linear분석법이 이용되었고 측모연조직분석을 위해 Holdaway연조직분석법이 적용되었다. 조사된 계측치들은 Apple II 48K system을 이용하여 각항목에 대한 평균치와 표준편차를 산출하였으며 백인, 한국인, 일본인의 기존계측치와 비교하였다. 그 연구결과는 다음과 같다. I. 경조직분석 (1) 본 연구와 백인과의 비교 본 연구에서는 백인에 비해 하악이 후퇴되었고 상${\cdot}$하악절치는 순측경사를 보였다. 또한 하악하연경사가 심했다. (2) 본 연구와 한국인정상성인여자(이 연구)의 계측치 비교 이의 연구계측치에 비해서 상악이 후퇴되어있고 상${\cdot}$하악절치는 설측경사를 보였다. 따라서 본 연구의 안모형태는 이의 한국인정상성인여자에 비해서 직선형안모를 보였다. (3) 본 연구와 일본정상인의 계측치 비교 일본정상인에 비해 하악이 돌출되었고 상${\cdot}$하절치는 설측경사를 보였다. 또한 안모의 상부고경과 하악크기는 일본정상인에 비해 크게 나타났다. II. 연조직분석 연조직분석의 11항목중 H-선에 대한 연조직 subnasal과 하순의 계측치가 Holdaway의 acceptable range를 벗어났다. 그 이유는 본연구에서 하악이 상대적으로 후퇴양상을 보였기 때문이라고 사료된다. 이외항목의 계측치들이 acceptable range내에 있다는 것은 연조직이 경조직의 이동에 따라 움직이고 있음을 의미한다. III. Downs분석, Northwestern분석, Steiner분석, Wylie분석, Tweed분석, Dimensional linear measurements분석을 위한 평균치, 표준편차, Polygon도표를 작성함으로써 한국성인여자교정의 진단과 치료목표를 정하는데 지침이 된다고 사료된다.

• Journal of Korea Water Resources Association
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• v.55 no.8
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• pp.603-611
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• 2022

In urban areas, the impermeable area continues to increase due to urbanization, which interferes with the surface penetrating and infiltrating of rainwater, causing most rainwater runoff to the surface, deepening the distortion of water circulation. Distortion of water circulation affects not only flood disasters caused by rainfall and runoff, but also various aspects such as dry stream phenomenon, deterioration of water quality, and destruction of ecosystem balance, and the Ministry of Environment strongly recommends the use of Low Impact development (LID) techniques. In order to apply the LID technique, it is necessary to set a rainwater management target to handle the increase in outflow after the development of the target site, and the current standard sets the rainwater management target using the 10-year daily rainfall. In this study, the difference from the current standards was analyzed through statistical analysis and classification of independent rainfall ideas using inter-event time definition (IETD) in setting the target amount of rainwater management to improve water circulation. Using 30-year rainfall data from 1991 to 2020, methods such as autocorrelation coefficient (AC) analysis, variation coefficient (VC) analysis, and annual average number of rainfall event (NRE) analysis were applied, and IETD was selected according to the target rainfall period. The more samples the population had, the more IETD tended to increase. In addition, by analyzing the duration and time distribution of independent rainfall according to the IETD, a plan was proposed to calculate the standard design rainfall according to the rainwater management target amount. Therefore, it is expected that it will be possible to set an improved rainwater management target amount if sufficient samples of independent rainfall ideas are used through the selection of IETD as in this study.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.6
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• pp.379-389
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• 2019

The study empirically investigates financial factors that may influence on corporate R&D intensity during the post-era of the global financial turmoil (from 2010 to 2015) to mitigate possible spillover effect associated with the crisis. Concerning the empirical research settings of the study, chaebol firms listed in the KOSPI stock market are used as sample data with adopting various econometric estimation methods to enhance validity of the results. In the first hypothesis test, it is found that there exist inter-industry financial differences in terms of the ratio of R&D expenditure across all the sample years, but the statistical differences may arise from only a few domestic industries beloning to the high-growth sector. Moreover, it is also interesting to identify that, for the high-tech sector, 3 explanatory variables such as R&D intensity in a prior year, firm size and change in cash holdings are proved to be financial factors to discriminate between chaebol firms and their counterparts of non-chaebol firms, whereas a proportion of tangible assets over total assets as well as the former two variables are shown to be significant factors on the R&D intensity for the low-tech sector.

• Journal of Industrial Convergence
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• v.21 no.4
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• pp.65-72
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• 2023

This study's purpose is to verify how the periodically designated auditor in the recently implemented periodic auditor designation system affects audit quality. In this study, hypotheses were established by reviewing previous studies, and 980 samples of 2019 and 2020 were selected for KOSPI-listed companies. Dechow & Dichev (2002)'s accrual quality was used as the dependent variable, and the effect of whether or not a company was periodically designated as an auditor and whether or not a Big 4 auditor was selected was empirically analyzed. As a result of the analysis and correlation analysis, a statistically significant difference was confirmed in the quality of the dependent variable accrual and the independent variable designated auditor (PA). However, as a result of the regression analysis model 1, it was found that the designated auditor was not significant, but it was confirmed that there was a significant difference in the control variables. Further analysis confirmed the difference in audit quality according to the Big 4 auditors. This study is significant in that it is a study that uses empirical data to study the effect of audit quality and the selection of regularly designated auditor companies after the introduction in 2019 and 2020. Due to the non-disclosure of government-designated companies, there is a limit that there may be a difference from the selection based on the researcher's published selection criteria.