• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.18 no.1
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• pp.173-188
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• 2023

This paper analyzed the Earnings management of firms selected as preliminary Unicorn. If a manager is selected as a preliminary unicorn firm, he can receive financial support of up to 20 billion won, creating a factor in managing the manager's earnings. The motive for management's earnings management is related to the capital market. Accounting information is used by investors and financial analysts, and corporate profits affect corporate value. Therefore, if the accounting earning is adjusted upward, the corporate value will be raised and investment conditions will be favorable. In this paper, earnings quality was measured by the modified Jones model of Dechow et al.(1995) by the ROA control model of Kothari et al.(2005) among the discretionary accruals estimated using an alternative accrual prediction model. Competing similar companies in the same market as the selected companies were formed, and the discretionary accruals were mutually compared to verify the research hypotheses, and only the selected companies were analyzed for the audit year and after the audit year. As a result of the analysis, it was found that the companies selected as preliminary unicorns had higher earnings management compared to the corresponding companies in question, which had a negative impact on the quality of accounting profits. It was found that the companies selected as preliminary unicorns continued to receive incentives for management's earnings management even after being selected. These results indicate that the companies selected as prospective unicorns are recognized for their value in the market through external growth rather than internal growth, and thus, incentives for management's earnings management to attract investment from external investors under favorable conditions are continuing. In the future preliminary unicorn selection evaluation, it was possible to present what needs to be reviewed on the quality of accounting earning. The implication of this paper is that the factors of management's earnings management eventually hinder investors and creditors from judging the reliability of accounting information. It was suggested that a policy alternative for the K-Unicorn Project, which enhances reliability were presented by reflecting the evaluation of earnings quality through discretionary accruals.

• Management & Information Systems Review
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• v.35 no.4
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• pp.169-184
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• 2016

Deferred tax assets (liability) in a company's financial statements are to reflect the temporary difference between taxable income and accounting income and therefore can provide useful information as a proxy for discretionary accruals. In addition, deferred tax assets allow a company to manage its earnings by reviewing the feasibility of the assets' recognition. As such, this study focused on deferred tax assets to examine their relationship with discretionary accruals, which were measured by a modified Jones model (Dechow et al. 1995), and investigated the impact of audit quality on this relationship. In order to control for the effects of tax rate change and measurement credibility, deferred tax assets of 2,670 non-financial firms from 2009 to 2010 were collected as samples for the study. The results of the empirical analysis are as follows. First, the samples as a whole indicated that deferred tax assets have a negative relationship with discretionary accruals in a general sense, but a high-quality audit did not reveal a significant relationship between them. Second, the 1,379 samples with negative discretionary accruals did not reveal a significant relationship between deferred tax assets and discretionary accruals; however, the result showed a significant negative relationship under a high-quality audit. These findings suggest that in the case of negative discretionary accruals, a high-quality audit restricts an earnings management technique that utilizes deferred tax assets and that the assets can be a useful tool for detecting discretionary accruals. The present study is meaningful in that, unlike previous research, it combined the two contrasting roles of deferred tax assets-that of an earnings management detector and an earnings management tool-to examine their general relationship. The study also suggested that audit quality could influence the usefulness of deferred tax assets in providing information on discretionary accruals.

• Journal of Soil and Groundwater Environment
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• v.11 no.2
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• pp.56-67
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• 2006

Trends of variation in groundwater levels, electrical conductivities and water temperatures obtained from the national groundwater monitoring stations (95 shallow and 169 deep wells) of Korea were evaluated. For the analysis, both parametric (linear regression) and non-parametric (Mann-Kendall test, Sen's test) methods were adopted. Results of linear regression analysis indicated that about 50% of the monitoring wells showed increasing trends of groundwater levels, electrical conductivities, and water temperatures and the others showed decreasing trends. However, the non-parametric analyses with monthly median values revealed that $14.8{\sim}20.0%$ of water levels were decreased, $24.2{\sim}36.9%$ of electrical conductivities were increased, and $27.4{\sim}32.5%$ of water temperatures were increased at a confidence level of 99%. Highly proportions of increasing or decreasing trends were unexpected and they resulted from the relatively short term of data collection (maximum 6 years). Meanwhile, the investigation of groundwater around the national groundwater monitoring stations showed that the decreasing or increasing trends of water levels, electrical conductivities, themselves, didn't indicate directly groundwater hazards such as groundwater depletion or groundwater contamination. Both the values and variation rates (slopes) of water level, electrical conductivity and temperature in the longer period are considered simultaneously. This study is the first comprehensive work in analyzing trends of groundwater data obtained from the national groundwater monitoring stations. Based on this study, the periodical and regular analysis of groundwater data is essentially required to grasp the overall variational trend of groundwater resources in the country.

• Ocean and Polar Research
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• v.36 no.1
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• pp.13-24
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• 2014

We established the first complete ice core processing method and analytical procedures for fundamental proxies, using a 40.2 m long ice core drilled on the Mt. Tsambagarav glacier in the Mongolian Altai mountains in July 2008. The whole core was first divided into two sub ice core sections and the measurements of the visual stratigraphy and electrical conductivity were performed on the surface of these sub core sections. A continuous sequence of samples was then prepared for chemical analyses (stable isotope ratios of oxygen ($^{18}O/^{16}O$) and hydrogen ($^2H/^1H$), soluble ions and trace elements). A total of 29 insoluble dust layers were identified from the measurement of visual stratigraphy. The electrical conductivity measurement (ECM) shows 11 peaks with the current more than 0.8 ${\mu}A$ Comparing the profiles of $SO_4{^{2-}}$ and $Cl^-$ concentrations to correlate with known volcanic eruptions, the first two ECM peaks appear to be linked to the eruptions (January and June 2007) of Kliuchevskoi volcano on the Kamchatka Peninsula of Russia, which supports the reliability of our ECM data. Finally, the composition of stable isotopes (${\delta}^{18}O$ and ${\delta}D$) shows a well-defined seasonal variation, suggesting that various chemical proxies may have been well preserved in the successive ice layers of Tsambagarav ice core. Our ice core processing method and analytical procedures for fundamental proxies are expected to be used for paleoclimate and paleoenvironmental studies from polar and alpine ice cores.

• Journal of the Korean Society of Food Science and Nutrition
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• v.44 no.3
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• pp.418-424
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• 2015

The content of ${\beta}$-carotene in agricultural foods, such as seasonings, tea, vegetables, cereals, nuts & seeds, oils & fats, and fruits, were quantitatively analyzed using reversed-phase HPLC with an UV/visible detector. Standard reference material (SRM) 2385 was used as a control material to validate measurement of ${\beta}$-carotene in this study. Recovery percentage and relative standard deviation of ${\beta}$-carotene in SRM 2385 were 102% and 1.73%, respectively. Vegetables and tea contained relatively high concentrations of ${\beta}$-carotene (young barley powder, $17,293.95{\mu}g/100g$; raw young barley, $2,755.15{\mu}g/100g$; dried green tea leaves, $13,671.85{\mu}g/100g$; green tea powder, $7,579.04{\mu}g/100g$). Contents of ${\beta}$-carotene in nuts & seeds as well as oils & fats ranged from $11.32{\mu}g/100g$ in almond products (roasted with salt) to $58.56{\mu}g/100g$ in perilla seed oil. Among 20 fruits, a high content of ${\beta}$-carotene was found in apricots (raw), which contained $2,280.35{\mu}g/100g$.

• Journal of agricultural medicine and community health
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• v.39 no.4
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• pp.209-221
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• 2014

Objectives: The objective of this study was to identify the effects of area-based health promotion initiatives with community participation and partnerships conducted in Sabong-Myeon, Jinju City for three years. Methods: We used data from the '2008 Sabong-Myeon Health Survey' and the '2011 Health Plus Happiness Plus Community Health Survey'. The study comprised 520 systematically sampled individuals, composed of 300 adults in 2008 and 200 adults in 2011. We compared some health behavior and mental health indicators as well as social capital levels between these two surveys. Results: The prevalences of smoking and walking exercise in 2011 were significantly higher than those in 2008. The prevalences of high risk alcohol consumption in men, stress perception, depressive symptoms experience, and suicide ideation were significantly lower than those in 2008. The proportion of people having a high level of social capital in 2011 was significantly higher than that in 2008, regardless of sex or marital status. However, the difference in the proportion was not statistically significant among people with a high educational background. Conclusions: This study suggested that the 3 years' implementation of area-based health promotion initiatives conducted in Sabong-Myeon might help to improve the mental health and social capital level of this community. The long-term health effects of area-based health promotion initiatives with community participation and partnerships need to be studied further, and lessons from these initiatives can be obtained by adapting proper evaluation methods.

• Journal of Dental Rehabilitation and Applied Science
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• v.33 no.3
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• pp.178-188
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• 2017

Purpose: We compared the effects of newly developed diode laser (Bison 808 nm Diode laser) on the treatment of peri-implantitis with conventional products (Picasso 810 nm Diode laser) by comparing the surface temperature of titanium disc and bacterial sterilization according to laser power. Materials and Methods: The titanium disc was irradiated for 60 seconds and 1 - 2.5 W using diode laser 808 nm and 810 nm. The surface temperature of the titanium disc was measured using a temperature measurement module and a temperature measurement program. In addition, in order to investigate the sterilizing effect according to the laser power, 808 nm laser was irradiated after application of bacteria to sandblasted large-grit acid-etched (SLA) and resorbable blast media (RBM) coated titanium discs. The irradiated disks were examined with scanning electron microscopy. Results: Both 808 nm and 810 nm lasers increased disk surface temperature as the power increased. When the 810 nm was irradiated under all conditions, the initial temperature rise rate, the descending rate, and the temperature change before and after was higher than that of 808 nm. Disk surface changes were not observed on both lasers at all conditions. Bacteria were irradiated with 808 nm, and the bactericidal effect was increased as the power increased. Conclusion: When applying these diode lasers to the treatment of peri-implantitis, 808 nm which have a bactericidal effect with less temperature fluctuation in the same power conditions would be considered safer. However, in order to apply a laser treatment in the dental clinical field, various safety and reliability should be secured.

• Proceedings of the Korea Society of Poultry Science Conference
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• 2003.07b
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• pp.67-88
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• 2003

The consumption of poultry meat (chicken and turkey) grew the most during the past few decades due to several contributing factors such as low price. product research and development. favorable meat characteristics, responsive to consumer needs, vertical integration and industry consolidation, new processing equipments and technology, and aggressive marketing. The major processing technologies developed and used in chicken processing include forming/restructuring, tumbling, curing, smoking, massaging, injection, marination, emulsifying, breading, battering, shredding, dicing, and individual quick freezing. These processing technologies were applied to various parts of chicken including whole carcass. Product developments using breast, thigh, and mechanically separated chicken meat greatly increased the utilization of poultry meat. Chicken breast became the symbol of healthy food, which made chicken meat as the most frequent menu items in restaurants. However, the use of and product development for dark meat, which includes thigh, drum, and chicken wings were rather limited due to comparatively high fat content in dark meat. Majority of chicken are currently sold as further processed ready-to-cook or ready-to-eat forms. Major quality issues in chicken meat include pink color problems in uncured cooked breast, lipid oxidation and off-flavor, tenderness PSE breast, and food safety. Research and development to ensure the safety and quality of raw and cooked chicken meat using new processing technologies will be the major issues in the future as they are now. Especially, the application of irradiation in raw and cooked chicken meat products will be increased dramatically within next 5 years. The market share of ready-to-eat cooked meat products will be increased. More portion controlled finished products, dark meat products, and organic and ethnic products with various packaging approaches will also be introduced.

• The Journal of the Convergence on Culture Technology
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• v.8 no.4
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• pp.253-261
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• 2022

The purpose of this study is to investigate the relationship between transformative leadership, team cohesion, and team performance of Chinese university taekwondo leaders. Specifically, it is to investigate the effect of transformative leadership on team cohesion and team performance and to verify the mediating effect of team cohesion in the relationship between transformative leadership and team performance. In order to achieve the research purpose, a total of 350 people were sampled after setting taekwondo leaders at Chinese universities as a population. The measurement tool used in this study was a questionnaire consisting of 5 items on demographic characteristics, a total of 19 questions on transformational leadership, 10 questions on team cohesion, and 4 questions on team performance. The validity of the questionnaire was verified through exploratory factor analysis, and the reliability was verified through reliability analysis. The reliability Cronbach's α of the questionnaire was found to be α=0.755-0.799 for transformative leadership, α=0.848, and α=0.740 for team performance. As the data processing method, exploratory factor analysis and reliability analysis, one-way analysis (one-way ANOVA), and multiple regression analysis were used using SPSS WIN. The conclusions derived through the above research methods and procedures are as follows. First, the transformative leadership of Taekwondo leaders at Chinese universities influenced team cohesion. Second, the transformative leadership of Taekwondo leaders at Chinese universities influenced team performance. Third, the team cohesiveness of Taekwondo leaders at Chinese universities influenced team performance. Fourth, the transformative leadership of Taekwondo leaders at Chinese universities not only directly affects team performance, but also indirectly affects team cohesion. Therefore, it is believed that Chinese Taekwondo players will help improve their performance by affecting team cohesion and team performance for the best games through the leader's variable leadership.

• Journal of Biomedical Engineering Research
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• v.25 no.4
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• pp.261-268
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• 2004

Osteoporosis is a clinical condition in which the amount of bone tissue is reduced and the likelihood of fracture is increased. It is known that the electrical property of the bone is related to its density, and, in particular, the electrical resistance of the bone decreases as the bone loss increases. This implies that the electrical property of bone may be an useful parameter to diagnose osteoporosis, provided that it can be readily measured. The study attempted to evaluate the electrical conductivity of bone using a technique of electrical impedance tomography (EIT). It nay not be easy in general to get an EIT for the bone due to the big difference (an order of 2) of electrical properties between the bone and the surrounding soft tissue. In the present study, we took an adaptive mesh regeneration technique originally developed for the detection of two phase boundaries and modified it to be able to reconstruct the electrical conductivity inside the boundary provided that the geometry of the boundary was given. Numerical simulation was carried out for a tibia phantom, circular cylindrical phantom (radius of 40 mm) inside of which there is an ellipsoidal homeogenous tibia bone (short and long radius are 17 mm and 15 mm, respectively) surrounded by the soft tissue. The bone was located in the 15 mm above from the center of the circular cross section of the phantom. The electrical conductivity of the soft tissue was set to be 4 mS/cm and varies from 0.01 to 1 ms/cm for the bone. The simulation considered measurement errors in order to look into its effects. The simulated results showed that, if the measurement error was maintained less than 5 %, the reconstructed electrical conductivity of the bone was within 10 % errors. The accuracy increased with the electrical conductivity of the bone, as expected. This indicates that the present technique provides more accurate information for osteoporotic bones. It should be noted that tile simulation is based on a simple two phase image for the bone and the surrounding soft tissue when its anatomical information is provided. Nevertheless, the study indicates the possibility that the EIT technique may be used as a new means to detect the bone loss leading to osteoporotic fractures.