• 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 Korean Association of Geographic Information Studies
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• v.22 no.3
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• pp.82-98
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• 2019

The importance of spatial information is rapidly rising. In particular, 3D spatial information construction and modeling for Real World Objects, such as smart cities and digital twins, has become an important core technology. The constructed 3D spatial information is used in various fields such as land management, landscape analysis, environment and welfare service. Three-dimensional modeling with image has the hig visibility and reality of objects by generating texturing. However, some texturing might have occlusion area inevitably generated due to physical deposits such as roadside trees, adjacent objects, vehicles, banners, etc. at the time of acquiring image Such occlusion area is a major cause of the deterioration of reality and accuracy of the constructed 3D modeling. Various studies have been conducted to solve the occlusion area. Recently the researches of deep learning algorithm have been conducted for detecting and resolving the occlusion area. For deep learning algorithm, sufficient training data is required, and the collected training data quality directly affects the performance and the result of the deep learning. Therefore, this study analyzed the ability of detecting the occlusion area of the image using various image quality to verify the performance and the result of deep learning according to the quality of the learning data. An image containing an object that causes occlusion is generated for each artificial and quantified image quality and applied to the implemented deep learning algorithm. The study found that the image quality for adjusting brightness was lower at 0.56 detection ratio for brighter images and that the image quality for pixel size and artificial noise control decreased rapidly from images adjusted from the main image to the middle level. In the F-measure performance evaluation method, the change in noise-controlled image resolution was the highest at 0.53 points. The ability to detect occlusion zones by image quality will be used as a valuable criterion for actual application of deep learning in the future. In the acquiring image, it is expected to contribute a lot to the practical application of deep learning by providing a certain level of image acquisition.

• Korean Journal of Heritage: History & Science
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• v.38
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• pp.329-358
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• 2005

The Three storied Stone pagoda in Gameunsa Temple site, one of the early staged stone pagodas, has been known as a standard for Silla stone pagodas. A stone pagoda is not only a stone art work and but also a stone structure. Most studies and investigation of the stone pagoda has done mainly based on style and chronological research according to an art historical view. However, there is not an attempt to research the stone pagoda as a stone architecture. Most Korean experts at the stone pagoda has art history in their background. Engineers who can understand the structure of the stone pagoda are very limited. More architectural and engineering approach is need to research not only art historial understanding but also safety as a structure. We can find many technical know-how from our ancestors who made stone pagodas. 1. To reduce any deformation such as relaxation and sinking of BuJae which is caused by a heavy load, the BuJae (consist of a foundation stone and lower stereobates) should be enlarged. 2. A special construction method for connection between Myonsuk and Tangjoo was invented. This unique method is not used any longer after the Three storied Stone pagoda in Gameunsa Temple site. 3. The upper BuJae and the lower BuJae are missed each other by making a difference of Okgaesuk and Okgaebatchim in size. It is done for a distribution of perpendicular load and a prevention for relaxation of BuJae. 4. The center of gravity in the BuJae is located to the center of the stone pagoda by trimming the upper surface of the Okgaebatchim into a convex shape. The man who made stone pagodas had excellent knowledge on the engineering and techniques to understand the structure of the stone pagodas. We can confirm it as follows: the enlarged BuJae, dislocated connection between upper Bujae and lower BuJae, and moving the center of gravity close to the center of the stone pagoda.

• The Journal of Korean Academy of Prosthodontics
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• v.57 no.2
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• pp.127-133
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• 2019

Purpose: The purpose of present study was to investigate fracture strength and mode of failure of endodontically treated teeth restored with metal cast post-core system, prefabricated fiber post system, and newly introduced polyetherketoneketone (PEKK) post-core system. Materials and methods: A total of 21 mandibular premolar were randomly grouped into 3 groups of 7 each according to the post material. Group A was for metal cast post core; Group B for prefabricated glass fiber post and resin core; and Group C for milled PEKK post cores. All specimens were restored with metal crown. The fracture strength of each specimen was measured by applying a static load of 135-degree to the tooth at 2 mm/min crosshead speed using a universal testing machine. After the fracture strength measurement, the mode of failure was observed. The results were analyzed using Kruscal-Wallis test and post hoc Mann-Whitney U test at confidence interval ${\alpha}=.05$. Results: Fracture resistance of PEKK post core was lower than those of cast metal post and fiber reinforced post with composite resin core. In the aspect of fracture mode most of the root fracture occurred in the metal post core, whereas the post detachment occurred mainly in the fiber reinforced post. In the case of PEKK post core, teeth and post were fractured together. Conclusion: It is necessary to select appropriate materials of post for extensively damaged teeth restoration and clinical application of the PEKK post seems to require more research on improvement of strength.

• Land and Housing Review
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• v.12 no.3
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• pp.11-26
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• 2021

With the increasing demand for office space, there have been questions on how office rent distribution produces a change in the urban spatial structure in Seoul. The purpose of this paper is to investigate a relative price gradient and to present a time-series model that can quantitatively explain the dynamic changes in the urban spatial structure. The analysis was dealt with office rent above 3,306 m² for the past 10 years from 1Q 2010 to 4Q 2019 within Seoul. A modified repeat sales model was employed. The main findings are briefly summarized as follows. First, according to the estimates of the office price gradient in the three major urban centers of Seoul, the CBD remained at a certain level with little change, while those in the GBD and the YBD continued to increase. This result reveals that the urban form of Seoul has shifted from monocentric to polycentric. This shows that the spatial distribution of companies has gradually accelerated decentralized concentration implying that the business networks have become significant. Second, contrary to small and medium-sized office buildings that have undertaken no change in the gradient, large office buildings have seen an increase in the gradient. The relative price gradients in small and medium-sized buildings were inversely proportional among the CBD, the GBD, and the YBD, implying their heterogeneous submarkets by office rent movements. Presumably, those differences in the submarkets were attributed to investment attraction, industrial competition, and the credit and preference of tenants. The findings are consistent with the hierarchical system identified in the Seoul 2030 Plan as well as the literature about Seoul's urban form. This research claims that the proposed method, based on the modified repeat sales model, is useful in understanding temporal dynamic changes. Moreover, the findings can provide implications for urban growth strategies under rapidly changing market conditions.

• Journal of the Society of Disaster Information
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• v.17 no.3
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• pp.442-453
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• 2021

Purpose: The objective of this study is to suggest desirable direction of Korean accident investigation organization by analyzing the operation status and way of overseas developed countries' investigation agency. Method: To accomplish the objective of this study, we were examined four main characteristics of accident investigation agencies of the U.S., Japan, and Sweden, focusing on (1); the background of the establishment, (2);organizational structure, (3);major tasks and functions, (4); accident investigation procedures. Result: First, the purpose of its establishment and task is to prevent recurrence of disasters and accidents, at the same time, administrating and researching duties such as legal system, policy, recommending improvement and conducting scientific disaster-cause analysis to contribute safety for the government. Second, it is operated as an independent organization under the president, not belonging to the ministry, in order to enable fair investigation in an impartial position. Third, it has the authority to be recognized for its expertise in the results of investigation. In other words, it is operated as a permanent organization with professional personnel, and secures authority through the accident research with indepth investigation and high-quality recommendations. Conclusion: The overseas investigation agencies rapidly manage and coordinate their operational practices in order to resolve national requirements and social conflicts with fairness, accuracy and expertise in accident investigations. In order to prevent the recurrence of similar events, Korea needs to efficiently reconstruct its investigative functions distributed by each government department. In addition, institutional improvement is needed to make general adjustments at the national level, organize and operate control tower for when the accident has happened.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.1
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• pp.468-476
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• 2021

This study examined the effects of a hydrothermal pretreatment (HP) on the nutritional values and in vitro fermentation characteristics of tall fescue and corn silage. This study was conducted through a factorial design of 2 (control or HP) × 2 (hay; tall fescue or silage; corn). For the HP, forage was placed into a glass bottle with 20% w/v of water, and the glass bottle was sealed and heated to reach a temperature of 121℃ (0.12 MPa). The solid residue and liquid were collected and oven-dried at 65℃ for three days. The dried materials were tested for in vitro fermentation at 39℃ for 24 and 48 h. The content of ADF increased significantly regardless of the forage type. After in vitro incubation for 24 h, the total VFA content was significantly lower after HP, regardless of the forage type (p ≤ 0.05), and the propionate concentration was increased in corn silage with HP (p ≤ 0.05). After 48 hours of in vitro incubation, the propionate content increased significantly (p ≤ 0.03) in corn silage with HP (p ≤ 0.05), but the butyrate content decreased significantly (p ≤ 0.05). There was no change in the in vitro dry matter and neutral detergent fiber digestibility by HP regardless of the forage type. Therefore, the use of hydrothermally pretreated corn silage could be advantageous for the supply of energy for ruminants.

• 한국노년학
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• v.36 no.4
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• pp.1037-1058
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• 2016

This study aims to investigate the female caregivers'experiences of aggression by nursing home residents, and to identify the policy strategies for violence prevention referred by the female caregivers. A total of 121 female caregivers with more than 6 months of working experiences had participated in this study. Of these, 56.2% had experienced verbal aggression, 51.2% physical aggression, and 27.3% sexual aggression, which reveals that client violence toward caregivers in nursing homes was at an alarming level. Although, physical and verbal violences were mostly caused unintentionally, about a half of the sexual aggression were caused deliberately. Aggression occurred the most when caregivers were providing the following services: changing the diapers or clothes, giving a bath, and serving meals. It was found that 'hitting' was the most common form of physical aggression and it was 'swearing' and 'touching or physical contacting' in the case of verbal and sexual aggression, respectively. Though there was a difference depending on the type of aggression, the most frequent reactions against client violence were to start a conversation or calm down the nursing home residents, and to leave the scene or ignore the incident. This means that the caregivers are coping very passively through resolving the aggressions by themselves, or overlooking the situation. The most frequently recommended strategy to prevent resident aggression was to provide educational programs on violence prevention to nursing home residents and caregivers(42.7%). Compared to the previous studies, this study indicates some differentiated strategies to prevent violence in nursing homes, which include hiring male caregivers, assuring directors to pay closer attention toward caregivers, using refined language between caregivers and residents, and keeping caregivers to wear appropriate clothes. Based on the study results, some policy recommendations on the prevention of client violence in nursing homes were suggested.

• (The)Study of the Eastern Classic
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• no.34
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• pp.415-447
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• 2009

It is encouraging fact that people are more interested in collecting modern archaic art objects of Korea with broadening spectrum of research these days. For the research in this area is significant in that it makes us learn the level of collection and appreciation which were prevalent at the end of the Josen Age by trend of preferring Occidental pictures as well as modern change in the form of collection, and enables us to reconstruct the history of modern art objects in East Asia. Except Jeon, Hyung-Pil(全鎣弼: 1906-1962), the modern collectors of Korea were not studied in details with respect to the course or contents of collection. Besides Jeon, Hyung Pil, the main modern collectors of Korea were Park, Young-cheol(朴榮喆: 1879-1939), Kim, Yong-jin(金容鎭: 1882-1968), Ham, Seok-tae(咸錫泰: 1889-?), Kim, Sung-soo(金性洙: 1891-1955), Choi, Chang-hak(崔昌學: 1891-?), Jang, Taek-sang(張澤相: 1893-1969), Kim, Chan-young(金瓚泳: 1893-?), Lee, Han-bok(李漢福: 1897-1940), Park, Chang-hun(朴昌薰: 1898-1951), Baek, In-je(白麟濟: 1898-?), Lee, Byung-jik(李秉直: -1973), et al. The object of this publication in serial form is to trace and identify the life, collected articles and contents of collection of Korean collectors who intensively collected archaic art objects in the modern age of Korea, especially, under the rule of Japanese imperialism. The first person to be introduced in this publication in serial form is Jang, Taek Sang, a leading figure in the political history of Korea. Born as the son of wealthy man, he ascended to the position of prime minister, leading a dramatic life. Being a distinguished orator, Jang, Taek Sang was well known as an appreciator and collector of picture, calligraphy and pottery. As one of the collectors of main cultural property under the rule of Japanese imperialism, Jang, Taek Sang collected countless distinguished heritages, most of which were lost during the Korean War. As he became a candidate for president to compete with Lee, Seung Man later, he sold main heritages. Thus, nearly all of the collected articles were scattered.

• The Southeast Asian review
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• v.27 no.1
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• pp.1-52
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• 2017

This study aims to compare the state building process focusing on the founding presidents of South Korea, which was a colony of the defeated state of World War II and the Philippines, the colony of the victorious state. To this end, it compares the lives of the presidents, mainly the founding president of Korea Syngman Rhee and Manuel Quezon who led the autonomy of the Philippines and established the Commonwealth government, in the contexts of the state building process of the two countries. In each country, the leaders had to address the core tasks for founding the states in common. Firstly, after the independence or the acquisition of state autonomy, both countries adopted a constitution based on the presidential system with the strong authority of the presidents influenced by the United States. Secondly, the two countries after the independence were operated on the basis of anti-communism at the forefront of the Cold War. In addition, they also carried out land reform to bring the peasants into the system for supporting anti-communism. Lastly, the two countries also faced the same issues of liquidating the Japanese colonial legacies. Therefore the study examines the establishment of the constitution, settlement of anti-communism line, the land reform issues, and liquidation of Japanese colonialism or occupation in each country. The Philippines attained 'constitutional independence' in 1935 and experienced political development faster than any other post-colonial country in Asia. However, except for the establishment of the constitution, the early leaders were not able to address the principal issues for state building. As land reform failed, landowners became economically and politically dominant. The Philippines, where the modern citizen class has not arisen suffered from the political and economic recession. In Korea, despite the Korean War and division of the country, the founding president Syngman Rhee attempted to solve the tasks. As a result, he was able to lay the track of liberal democracy against communism and also settled Japanese colonial legacy as much as it was allowed. In particular, through land reform, he has laid the basis for the nation-state and economic development and has set up the girders of Korean economy by adopting the market economy system. Although there are merits and demerits, compared with the leaders of other countries especially with the Philippines, it is no doubt that Syngman Rhee has played an essential role in establishing the state as a founding president.