• Title/Summary/Keyword: 시점확인

Search Result 1,683, Processing Time 0.04 seconds

Information Content of Client importance, Firm's Ownership Structure and Audit Quality (고객중요성, 기업소유구조와 감사품질의 정보효과)

  • Choi, Mi-Hwa
    • Management & Information Systems Review
    • /
    • v.31 no.1
    • /
    • pp.221-246
    • /
    • 2012
  • The study examines the effects that non-audit service and firm's ownership structure might have on the value relevance directly or indirectly. This investigation is based on prior research which suggests that the audit firms' non-audit services is likely to adversely affect investors' perceptions of the credibility of financial reporting and that corporate governance are likely to mitigate the adverse this kind of non-audit services effects. The sample consists of non-banking firms listed on the Korea Exchange that reported annual financial statements over the period from 2004 to 2008. In the setting, stock returns as proxy for capital market response, auditor quality(measured as the discretionary accruals) is endogenously determined. This study employs a structural equation model to take into account the endogenous variables under study. The analysis influences through the path analysis that ownership structure suppress the market response through audit quality and also the non-audit service have influence on the market response through audit quality. The results of this study contribute to the literature in the following ways. First, this provides direct evidence that there is a negative association between audit firms' client importance and the value relevance. Second, the findings that the negative association is attenuated for audit quality support the findings of prior studies which present that corporate governance provide higher credibility of financial reports.

  • PDF

The Causal Relationship between ICT Growth and Employment in Korea (한국의 ICT산업의 발전과 고용 간의 인과관계에 관한 실증적 분석)

  • Kim, Sukyeong;Lee, Sang-Yong Tom
    • Information Systems Review
    • /
    • v.16 no.2
    • /
    • pp.77-95
    • /
    • 2014
  • From the success of TDX and CDMA to today's social media boom, Korea's ICT has achieved an amazing growth for the last couple of decades. However, in spite of ICT's role as an engine of growth in Korea, there have been concerns that ICT growth would negatively affect national employment due to the labor substitution effect. While some scholars insist that ICT would positively affect employment because it will enlarge the size of industry itself, many people blame ICT as a main culprit of rising unemployment rates. In this study, we try to empirically find the true effect of ICT growth on employment in Korea. We use the data of ICT productions, ICT investments, and various industries employments from 1995 to 2011. The methodologies we adopted for this study is Granger causality tests and impulse response functions based on vector autoregression (VAR) model. We find that ICT has negative impact on service industries, while it has positive impact on manufacturing industries. Meanwhile, ICT has no statistically significant impact on ICT industry itself. Since the impacts of ICT on employment are mixed, we can argue that ICT should not be blamed for the main cause of low employment. We suggest a direction of future policies to utilize ICT for vitalizing employments in Korea.

A Study on the pH Reduction of Controlled Low Strength Material with Coal Ash (석탄회를 활용한 CLSM의 pH 저감에 관한 연구)

  • Kim, Youngil;Jee, Sunghyun;Chun, Byungsik
    • Journal of the Korean GEO-environmental Society
    • /
    • v.11 no.9
    • /
    • pp.39-45
    • /
    • 2010
  • Controlled low strength material(CLSM) is produced by mixing portland cement, fine aggregates, water and chemical admixtures. Sand is the most commonly used as the fine aggregates in the conventional CLSM. It is getting more and more difficult to obtain sand in Korea so it is required that the alternative materials be developed as the replacement of sand. Since the engineering characteristics of coal ash are similar to the sand, it becomes necessary to examine the application of the coal ash as the alternative material for CLSM and as the environment-friendly material. When the results meet the optimum pH level that plants can live, it can be expanded the scale of application of the study on the plant as the important field. This study was subjected to present the method to reduce the pH range of CLSM to a suitable condition that plants can survive. To verify this method, the care of neutralization was conducted by immersing the specimen to Ammonium monohydrogen phosphate. Before curing and neutralization, the maximum pH of developmental CLSM is approximately 11. However, the pH value of developmental CLSM has under 9.5 after peaceful curing and neutralization management.

Geographical Variation in Bud-burst Timing of Zelkova serrata Provenances (느티나무 산지별 개엽시기의 지리적 변이)

  • Kim, In Sik;Han, Sang Urk;Lee, Wi Young;Na, Sung Joon
    • Korean Journal of Agricultural and Forest Meteorology
    • /
    • v.15 no.3
    • /
    • pp.191-200
    • /
    • 2013
  • This study was conducted to examine the geographic variation of bud phenology of Zelkova serrata provenances. Data were collected from Gangneung, Yilmsil, Hwaseong and Jinju plantations which were parts of the 6 provenance trials established by Korea Forest Research Institute in 2009. The 16 provenances were included in these trials. The starting date of bud burst and finishing date of leaf expansion were investigated from April to May every other day. The four geographic factors and fifteen climatic factors of the test sites and provenances were considered in this study. Canonical correlation analysis was conducted to examine the major factors affecting the bud phenology between test sites and provenances. The study results suggested that the major factors affecting the timing of bud burst were the differences of extremely high temperature (March-October), annual mean temperature, mean temperature (March-October), extremely high temperature (July-August) and mean humidity (June-October) between test site and provenance. The provenances with lower mean or high temperature than those of plantation showed the earlier bud burst and leaf expansion. It showed a typical north-south or low-high temperature cline. Finally, we discussed the implication of the tree breeding program of Z. serrata based on these results.

Neonatal Intensive Care Unit Nurses' Experience in Caring for Infants Who Are Dying (신생아중환자실 간호사의 임종 환아 돌봄 경험)

  • Kang, Hyun-Ju;Bang, Kyung-Sook
    • Child Health Nursing Research
    • /
    • v.19 no.4
    • /
    • pp.252-261
    • /
    • 2013
  • Purpose: The purpose of this phenomenological study was to explore neonatal intensive care unit (NICU) nurses' experience in caring for infants who are approaching death and to identity the meaning and structure of their experiences. Methods: The participants were eight nurses who had experience in caring for these infants. In-depth interviews were performed from December, 2012 to February, 2013 until data were fully saturated. Collected data were analyzed using Colaizzi's method. Results: Four theme clusters were extracted from fifteen themes. The four theme clusters of the NICU nurses' experience in caring for infants who are dying were: 1) Crossroads between life and comfort of infants approaching death, 2) emotional suffering at the death of the infant, 3) adapting and coping with the death of the infant, 4) new expectations for caring for infants who are dying. Conclusion: The results of the study provide useful information in understanding NICU nurses' experience in caring for infants who are dying and establishing effective strategies to support these nurses.

An Experimental Study on Pullout Behavior of Shallow Bearing Plate Anchor (얕은 지압형 앵커의 인발거동특성에 관한 실험적 연구)

  • Hong, Seok-Woo;Kim, Hyung-Kong
    • Journal of the Korean Geotechnical Society
    • /
    • v.30 no.2
    • /
    • pp.5-18
    • /
    • 2014
  • Depending on the underground load support mechanism, anchors are classified as friction anchors, bearing plate anchors and the recently developed combined friction-bearing plate anchors which combine the characteristics of both the friction and bearing plate type anchors. Even though numerous studies have been performed on bearing plate anchors, there were only few studies performed to observe the failure surface of bearing plate anchors. Furthermore most of the soil materials used on these tests were not real sand but carbon rods. In this study, sand was placed in the soil tank and laboratory tests were performed with bearing plate anchors installed with an embedment depth (H/h) ranging from 1~6. The variation in the pullout capacity and the behaviour of soil with the embedment depth (H/h) were observed. Ground deformation analysis program was also used to analyze soil displacement, zero extension direction, maximum shear strain contours. It was determined from the analysis of the results that at ultimate pullout resistance the deformation was 5 mm and the failure surface occurred in a narrower area when compared with results of the previous researches. It was also observed that the width of the fracture surface gradually becomes wider and expands up to the surface as the deformation increases from 10 mm to 15 mm.

Influence of Mercury on the Repair of Ionizing Radiation-induced DNA Damage in Coelomocytes of Eisenia fetida (이온화 방사선에 의해 손상된 Eisenia fetida 체강세포의 DNA 수복에 수은이 미치는 영향)

  • Ryu, Tae-Ho;Nili, Mohammad;An, Kwang-Guk;Kim, Jin-Kyu
    • Korean Journal of Environmental Biology
    • /
    • v.29 no.3
    • /
    • pp.236-240
    • /
    • 2011
  • Mercury known as quicksilver, is the most common cause of heavy metal toxicity. Toxicity caused by excessive mercury exposure is now being recognized as a widespread environmental problem and is continuing to attract a great deal of public concerns. The mercury genotoxicity could be its effect on DNA repair mechanisms, which constitute the defense system designated to protect genome integrity. The objective of this study is to confirm that mercuric chloride inhibits the repair of gamma ray-induced DNA damage. The earthworm of Eisenia fetida was chosen for this study because it is an internationally accepted model species for toxicity testing with a cosmopolitan distribution. Experiments were done to identify the levels of DNA damage and the repair kinetics in the coelomocytes of E. fetida irradiated with 20 Gy gamma rays alone or with gamma rays after 40 mg $kg^{-1}$ $HgCl_2$ treatment by means of the single cell gel electrophoresis assay. The Olive tail moments were measured during 0~96 hours after irradiation. The repair time in the animals treated with the combination of $HgCl_2$ and ionizing radiation was nearly five times longer than that in the animals treated with ionizing radiation alone. Also, E. fetida exposed to mercury showed a statistically lower repair efficiency of gamma ray-induced DNA damage. The results suggest that the mercury could even have deleterious effects on the DNA repair system. Influence of mercury on the DNA repair mechanisms has been confirmed by this study.

Perception of CCTV operation through administrative action in schools : Focus on public schools in Sejong (학교내 영상정보처리기기 업무 처리 실태 및 개선을 위한 소고 : 세종시 공립학교 공문서 처리행태를 중심으로)

  • Kwon, Hyurk-Choon
    • Korean Educational Research Journal
    • /
    • v.41 no.2
    • /
    • pp.25-53
    • /
    • 2020
  • Purpose: School safety has recently become an important issue. In order to make a school environment safer, surveillance cameras have been installed in the facilities. The number of installations has been increasing rapidly since they have been considered widely recognizable and highly effective. However, conflicts between faculty and staff in installing and operating the system have also been increasing. In terms of school safety, these individuals'' cooperation is more than necessary. It is judged that looking into how they perceive the system could provide us with some suggestions on how to manage the related issues. The purpose of this study is to understand the perspective of faculty over closed-circuit television (CCTV) and make suggestions by analyzing their actions. Approach: In order to achieve the research objectives, I surveyed administrative actions such as the processing of official documents and CCTV policies for teachers and administrative staff of public schools in the Sejong Office of Education. In addition, I analyzed the behavior of those managing personal information and school safety-related documents along with the degree of complying with the policies. Finding: First, the correspondence rate of documents was high when there were designated document processors. Second, the acceptance level of documents in preschool was relatively low when there were designated processors. Third, the degree of accepting the policies and complying with them was higher in newly established schools than in existing schools. I found differences in the perception of how to handle the CCTV operations and the related work among the two groups of participants. In addition, I made suggestions on how to resolve the conflicts between them. Value: In this study, the education authorities quantified and measured the recognition and acceptance of faculty and staff regarding CCTV at each school level. Results showed that the active role of education authorities can make positive changes in how faculty and staff perceive the CCTV system and the problems surrounding it through school administrative action. In this regard, these results are meaningful in reducing the conflicts among the two groups and improving the organizational culture.

  • PDF

An Application of Software Reliability Estimation Model on Weapon System (국내 무기체계 분야의 소프트웨어 신뢰성 추정 모델 적용 사례)

  • Bak, Da-Un
    • Journal of the Korea Academia-Industrial cooperation Society
    • /
    • v.21 no.6
    • /
    • pp.178-186
    • /
    • 2020
  • In the domain of Korean weapon system development, issues about software reliability have become crucial factors when developing a weapon system. There is a process required for weapon system software development and management that includes certain activities required to improve the reliability of software. However, these activities are biased toward static and dynamic analyses of source code and do not include activities necessarily required by the international standard. IEEE std. 1633-2016 defines a process for software reliability engineering and describes software reliability estimation as an essential activity in the process. Software reliability estimation means that collecting defective data during the test and estimating software reliability by using the statistical model. Based on the estimated model, developers could estimate the failure rate and make comparisons with the objective failure rate to determine termination of the test. In this study, we collected defective data and applied reliability estimation models to analyze software reliability in the development of a weapon system. To achieve objective software reliability, we continuously tested our software and quantitatively calculated software reliability. Through the research, we hope that efforts to include activities described by the international standard will be carried out in the domain of Korean weapon system development.

An Exploratory Study on Logistics Infrastructures in Cambodia : Current Issues and Future Solutions (캄보디아의 물류 기반시설에 관한 탐색적 연구 : 그 쟁점과 해결방안)

  • Long, Dannsoleilnay;Kim, Jong-Chill
    • International Commerce and Information Review
    • /
    • v.16 no.4
    • /
    • pp.333-362
    • /
    • 2014
  • This study uncovered some issues that have constrained the development of logistics performance in Cambodia. Firstly, literature review was narrowed down to include studies involving the relationship between Logistics and transportation, the relationship between the infrastructure and economic growth and the important role of logistics on economic growth and poverty reduction. Then the next step the study identified some issues related to transport infrastructure that were assumed to cause the enhancement of logistics sector. Moreover, a case study about cost and time analysis was used to address some issues of logistics cost in Cambodia comparing to its neighboring countries: Thailand and Vietnam. Based on the time and cost analysis, it revealed that the logistics cost in Cambodia is much high than Thailand and Vietnam. In addition, some logistics issues were found through other two case studies about the export and trade facilitation. The participants raised some issues related to issuance of certificate of origin, the availability of information about agreements, laws, rules, and regulations, checkpoints along the corridor and opening hours of logistics service providers and slow processes. Then the authors suggested some appropriate solutions to answer to the current issues related to transport infrastructure and logistics sector in Cambodia.

  • PDF