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

• Journal of the Korean earth science society
• /
• v.45 no.2
• /
• pp.136-146
• /
• 2024

This paper introduces the seismic facies classification and mapping of igneous bodies found in the sedimentary sequences of the Yellow Sea shelf area of Korea. In the research area, six extrusive and three intrusive types of igneous bodies were found in the Late Cretaceous, Eocene, Early Miocene, and Quaternary sedimentary sequences of the northeastern, southwestern and southeastern sags of the Gunsan Basin. Extrusive igneous bodies include the following six facies: (1) monogenetic volcano (E.mono) showing cone-shape external geometry with height less than 200 m, which may have originated from a single monogenetic eruption; (2) complex volcano (E.comp) marked by clustered monogenetic cones with height less than 500 m; (3) stratovolcano (E.strato) referring to internally stratified lofty volcanic edifices with height greater than 1 km and diameter more than 15 km; (4) fissure volcanics (E.fissure) marked by high-amplitude and discontinuous reflectors in association with normal faults that cut the acoustic basement; (5) maar-diatreme (E.maar) referring to gentle-sloped low-profile volcanic edifices with less than 2 km-wide vent-shape zones inside; and (6) hydrothermal vents (E.vent) marked by upright pipe-shape or funnel-shape structures disturbing sedimentary sequence with diameter less than 2 km. Intrusive igneous bodies include the following three facies: (1) dike and sill (I.dike/sill) showing variable horizontal, step-wise, or saucer-shaped intrusive geometries; (2) stock (I.stock) marked by pillar- or horn-shaped bodies with a kilometer-wide intrusion diameter; and (3) batholith and laccoliths (I.batho/lac) which refer to gigantic intrusive bodies that broadly deformed the overlying sedimentary sequence.

• Journal of Service Research and Studies
• /
• v.14 no.1
• /
• pp.13-26
• /
• 2024

Multi-modal generation is the process of generating results based on a variety of information, such as text, images, and audio. With the rapid development of AI technology, there is a growing number of multi-modal based systems that synthesize different types of data to produce results. In this paper, we present an AI system that uses speech and text recognition to describe a person and generate a montage image. While the existing montage generation technology is based on the appearance of Westerners, the montage generation system developed in this paper learns a model based on Korean facial features. Therefore, it is possible to create more accurate and effective Korean montage images based on multi-modal voice and text specific to Korean. Since the developed montage generation app can be utilized as a draft montage, it can dramatically reduce the manual labor of existing montage production personnel. For this purpose, we utilized persona-based virtual person montage data provided by the AI-Hub of the National Information Society Agency. AI-Hub is an AI integration platform aimed at providing a one-stop service by building artificial intelligence learning data necessary for the development of AI technology and services. The image generation system was implemented using VQGAN, a deep learning model used to generate high-resolution images, and the KoDALLE model, a Korean-based image generation model. It can be confirmed that the learned AI model creates a montage image of a face that is very similar to what was described using voice and text. To verify the practicality of the developed montage generation app, 10 testers used it and more than 70% responded that they were satisfied. The montage generator can be used in various fields, such as criminal detection, to describe and image facial features.

• Journal of the Korean Society of Food Science and Nutrition
• /
• v.42 no.12
• /
• pp.2068-2075
• /
• 2013

The purpose of this study is to investigate the perception of university students on nutritional information according to food and nutrition labeling systems. A total of 310 customers, who visited family restaurant, were surveyed by a self-recorded questionnaire from March 2006 to April 2011. A total of 286 respondents were surveyed; of the respondents, 108 were males and 178 were females. Two surveys were conducted on the perception of the respondent's health: once in 2006 and once in 2011. According to these surveys, 63.6% and 54% of respondents perceived themselves as unhealthy, respectively. When ordering a meal, respondents were more concerned with price rather than taste, nutrition, new menu items, and food presentation. Compared with 2006, in 2011 more respondents felt that family restaurants provided enough nutritional information and practical use of that information to their customers. When surveyed, respondents felt that the total calories played a significantly higher role in ordering food than foods with higher nutritional values. There was a significant increase in satisfaction with the current nutrition labeling system; in 2006, $2.87{\pm}0.99$, and 2011, $3.35{\pm}0.84$. There was also a significant increase in individuals who felt that there was a need for an ingredient labeling system; $3.68{\pm}0.9$ in 2006 and $4.32{\pm}0.61$ in 2011. There was also a higher demand for nutritional information; $2.85{\pm}0.66$ in 2006, $3.06{\pm}0.65$ in 2011. From these results, it was concluded that the nutrition labeling system adopted by family restaurants did not affect the degree of customers' interest in nutritional information. Contrast to the results, the amount and frequency of nutritional information provided to customers have increased continuously since 2006. Therefore, the nutrition labeling system and recommended dietary allowance should be expanded in order to promote a healthy diet.

• Journal of Periodontal and Implant Science
• /
• v.24 no.3
• /
• pp.581-596
• /
• 1994

This in vitro study was undertaken to obtain optimal tetracycline concentration that aids proliferation and spreading of human periodontal ligament cells, for clinical application in root surfaces of periodontally diseased teeth. Periodontal ligament cells used in this study were obtained from explants of periodontal ligament of 1st premolar teeth which were extracted for the purpose of orthodontic treatment. The cells were cultured in Dulbecco's Modified Eagle Medium(DMEM) supplemented with 100 U/ml penicillin, $100\;{\mu}g/ml$ streptomycin and 10% FBS at $37^{\circ}C$, 100% humidity, 5% $CO_2-95%$ air. Cells were used between the third to 4th passage. After root planing of periodontally extracted teeth, the root slabs were cut with carborundum disk. In the cell proliferation experiment, experimental groups were root planing only group, immersed groups in 25, 50, 75, 100, 150mg/ml aqueous solution of Tetracycline HCl followed by a vigorous rinse in PBS. Human PDL cells at concentration of $1{\times}10^5\;cells/ml$ were seeded in each culture well which contained root slabs and incubated for 6 hours. Then, all of the root slabs were moved into new 24 culture well and incubated 24, 48 and 72 hours. The cell counting was done by inverted phase contrast microscope after trypsinization. The following results were obtained. The cell number was increased in order root planing only group, 25, 150, 50, 75, 100mg/ml of Tetracycline HCl treated group in 24, 48 and 72 hours. The maximal cell number was obtained when the root slabs were immersed in solution with 100mg/ml of Tetracycline HCl. There were statistically significant between the root planing only group and 75, 100 mg/ml of Tetracycline HCl treated group in 24 hours, between the root planing only group and 100mg/ml of Tetracycline HCl treated group in 48 hours, between the root planing only group and 50, 75, 100mg/ml of Tetracycline HCl treated group, between 25 and 100mg/ml of Tetracycline HCl treated group in 72 hours(p<0.05). In the cell spreading experiment, after 30 minutes of incubated, in the root planing only group, the cells were generally round in shape. The cell surface was mostly covered with blebs. The cells started to attach to root surface by cytoplasmic extension in 50, 100mg/ml of Tetracycline HCl treated groups, more numerous cells attached to root surface than root planing only group. Many orifices of dentinal tubule were exposed, cells showed radially spreaded cytoplasm and unspreaded central region of the cell was covered with blebs. After 6 hours of incubation, in the root planing only group, cells showed radially spreaded cytoplasm and were attached flat appearance. In 50, 100mg/ml of Tetracycline HCl treated groups, cellular margin was concaved and cytoplasm showed elongated appearance with polarity. After 24 hours of incubation, in the root planing group, cells showed characteristic polarity. In 50, 100mg/ml of Tetracycline HCl treated groups, cells showed more elongated and spindle - like appearance.

• Journal of Nutrition and Health
• /
• v.42 no.2
• /
• pp.135-145
• /
• 2009

This study was performed to investigate added sugar intakes from processed food-snacks and participation behaviors of special event days sharing sweet foods among adolescents in Korea. Questionnaire survey (n = 959), dietary survey (n = 71) by food record method for 3 days, and snack survey (n = 230) for 3 days were carried out, and subjects were overlapped among three surveys. As a result, middle school students (MS) preferred milks and fermented milks while high school students (HS) preferred breads and fast foods as a snack (p < 0.01). MS and HS took snacks three to six times a week, and HS took snacks more frequently than MS (p < 0.05). Most subjects participated in special event days sharing sweet foods such as friend's birthday (68.4%), Peppro's day (61.5%) and Valentine's day (42.6%). As for merits of these events, MS said ‘they could get along with their friends' and ‘relieve stress', while HS said ‘they could enjoy their own events' and ‘confess their affection to whom they like' (p < 0.01). A group of cookies, biscuits, breads and, cakes was major source of added sugars followed by beverages, sweet jellies of red bean, chocolates and candies for subjects. For MS and HS, daily total added sugar intakes from whole processed food-snacks were $30.5{\pm}23.5g/d$ (3.0-137.9 g/d) and $31.7{\pm}23.2g/d$ (1.2-126.1 g/d), and ratios of daily total energy taken from added sugars of whole processed food-snacks in proportion to daily total energy taken from diet (energy percent of added sugars from snacks) were $6.3{\pm}4.7%$ (0.6-26.1%) and $6.3{\pm}4.4%$ (0.3-23.9%), respectively. These results showed that subjects frequently participated in special event days sharing sweet foods. In addition, energy percent of added sugars from snacks was more than the UL suggested by WHO/FAO for some subjects. Therefore, it is highly critical to monitor adolescents' sugar intakes on a long-term basis and to take nutritional management on their high sugar intakes.

• Journal of Korean Society of Forest Science
• /
• v.86 no.3
• /
• pp.378-390
• /
• 1997

Ten total populations of Korean fir (Abies koreana Wilson) and Manshurian fir [A. nephrolepis (Traut.) Maxim.] were sampled from south Korea to investigate patterns of intraspecific variation in these species and to evaluate a recognition of the two species. Principal components analysis and cluster analysis were performed both on seed-cone data and on needle morphology data. The characters that contributed most to the separation between A. koreana and A. nephrolepis along three principal components axis were leaf width, length of seed, width of seed wing, length of seed wing, cone width, width of scale, and length of bract tip, but these characters were not diagnostic because of overlap in reality. Therefore, all these characters were not reliable in distinguishing these two taxa including bract position (exerted and recurved vs. exerted and straight). The individuals of A. koreana from Mt. Chi-ri appeared quite unique probably on account of its larger cone size and longer scale tip, while those from Mt. Hal-la of A. koreana were generally distinct from others in terms of their larger seed and seed wing and longer scale width. The Mt. Duk-yu specimens of A. korecana appeared somewhat smaller but more data were needed due to the small sampling size. Generally, the gradual clinal geographic trends made evident by the position of resin ducts in leaves of A. koreana can be detected. The southern populations, Mt. Hal-la (an insular population) were generally distinct from the northern populations (Mt. Chi-ri, Mt. Ga-ya and Mt. Duk-yu) in terms of their position of resin duct (medial, within mesophyll vs marginal, close to epidermis : 100% vs 75 or 50%). Although no sharp boundary separating these two species could be detected based on cone and needle morphology, the observed clinal pattern was distinct in northern populations of A. koreana and southern population of A. nephrnlepis. In a preceding study of the flavonoids variation of 20 species in eastern Asia, flavanone (5-deoxyflavanone) was found to be characteristic of A. faxoniana Rehder et Wilson, A. georgei Orr of China and A. koreana of Korea. A. faxoniana, which is assumed to be primitive species, has position of resin duct relative to both the medial and the marginal, while A. georgei and A. koreana are identified by marginal position of resin duct. With respect of foliar flavonoids chemistry, A. koreana was distinct from A. nephrolepis : the southmost samples (Mt. Hal-la and Mt. Chi-ri) contained additional flavonoids derivatives (mainly flavanone) that were not found in the northmost samples of A. nephrolepis except a few individuals from Mts. Seo-rak and Tae-bak populations of Kwang-won province. The presence of A. koreana type flavonoids in two Chinese species suggested that position of resin duct may be a phyletic character. Abies koreana including two Chinese taxa, exhibited the most elaborate and specialized flavonoids profile within the Abies in eastern Asia. Contrary to our initial expectations, the apparent intermediates between A. nephrolepis and A. koreana in Duk-yu and Ga-ya mountains were found. The pattern of variation on position of resin duct and flavonoids chemistry in these populations of A. kareana suggested that genetic interchange or natural hybridization had occurred between these two species. The evidence needed to resolve the status of this taxon is still inconclusive in our opinion until intermediate individuals from Mts. Duk-yu and Ga-ya show indication of hybridization between the two species.

• The Korean Journal of Nuclear Medicine Technology
• /
• v.12 no.3
• /
• pp.222-228
• /
• 2008

Purpose: The objectives of this study were to compare the left ventricle ejection fraction (LVEF) from gated cardiac blood pool scan (GCBP) for analysis auto-drawing region of interest mode (AROI) and manual-drawing region of interest mode (MROI), respectively. To evaluation the relationships between values produced by both ROI modes. Materials and Methods: Gated cardiac blood pool scan using in vivo method Tc-99m Red Blood Cell were performed for 33 patients (mean age: $53.2{\pm}13.2\;y$) with objective of chemotherapy using single head gamma camera (ADAC Laboratories, Milpitas, CA). Left ventricular ejection fraction was automatically and manually measured, respectively. Results: There was significant difference statistically between AROI and MROI ($LVEF^{AROI}$: $71.4{\pm}12.4%$ vs. $LVEF^{MROI}$: $65.8{\pm}5.9%$, p=0.003). Intra-observer agreements in AROI was higher than MROI ($\gamma^{AROI}=0.964$, Cronbach's $\alpha^{AROI}=0.986$ vs. $\gamma^{MROI}=0.793$, Cronbach's $\alpha^{MROI}=0.911$), either. Additionally, there was no significant difference statistically at best septal view (${\Delta}LVEF^{BSV}=0.7{\pm}2.3%$, p=0.233), however statistically significant difference was found at badly separated septal view (${\Delta}LVEF=10.9{\pm}11.4%$, p=0.001). Moreover, Intra-observer agreements in best septal view was higher than badly separated septal view ($\gamma^{BSV}=0.939$, Cronbach's $\alpha^{BSV}=0.978$; $\gamma=0.948$, Cronbach's $\alpha=0.981$ at AROI, $\gamma^{BSV}=0.836$, Cronbach's $\alpha^{BSV}=0.936$; $\gamma=0.748$, Cronbach's $\alpha=0.888$ at MROI). Conclusion: When best septal view was acquired, LVEF by AROI and MROI indicated not different. Comparing Intra-observer agreements with AROI and MROI, the AROI tended to show higher. Therefore, it is considered that the AROI than MROI is valuable in reproducibility and objective when ROI analysis by acquire left ventricular of best septal view.

• Journal of Korean Society of Forest Science
• /
• v.36 no.1
• /
• pp.9-25
• /
• 1977

As a successive work of the variation studies of natural Pinus densiflora stands, some characteristics of individual trees of the three natural populations selected from the Kwang-won Province, the middle-east part of Korean peninsula, as shown in the location map, were investigated. And the statiscal differences between individuals within population, and between populations were analysed. Twenty trees from each population were selected for this study purpose. Doing this, those trees lagged in growth, usually showing poorer form, were eliminated. The results obtained are summarized as follows: 1. Though the average population ages had the ranage between 50 and 63, the growth of height or diameter was similar. Population No.9 is, however, considered to have better tree forms at glance. Population No.8 showed the heighest value not only in the clear-stem-length ratio. 0.53 but also in the crown-index 0.91. The higher value can be result from those trees having long lateral branches and relatively short crown height, meaning undesirable crown shape. In regard to the fine branchedness and the acuteness of branching angle, the population No.9. is considered to be a better one, whereas there was almost no difference in crown height among populations. 2. Checking the frequency distributions of the ratio of the clear-stem-height to the total height and the crown-indices, some difference between populations are considered. These might be attributed to the previous way of stand mangement which alters the density. 3. In the serration density, the average number of 54 per 1cm needle length, the significant differences exist between individual trees within population but not between populations. A few trees which extremly high serration density were observed. As in serration, so tendencies were in the number of stomata row and resin duct. 4. The population 8 had the resin duct index value of 0.074 as the highest which was twice or triple of the other ones. 5. The patterns of increasing process of the average 10-year-ring-segment were not similar till the 30 years of age, but beyond this, the tendency lines were aggregated. 6. Regading the average summer wood ratio, no diffrence between populations, but in the ranges, i.e. 23 to 30 in population No.8. and 16 to 36 in population No.9., with regad to the specific gravity of wood, there were hardly observed any difference between populations even in the ranges values. As the increase of tree ages, the increase of specific gravity was followed but the increasing patterns were not similar between populations. 7. No significant differences between populations in the average tracheid length and the range were detected. However, the length was increased according to the age increase. The increasing pattern was same between populations.

• Journal of Periodontal and Implant Science
• /
• v.23 no.3
• /
• pp.535-563
• /
• 1993

New techniques for regenerating the destructed periodontal tissue have been studied for many years. Current acceptable methods of promoting periodontal regeneration alre basis of removal of diseased soft tissue, root treatment, guided tissue regeneration, graft materials, biological mediators. Platelet-derived growth factor (PDGF) is one of polypeptide growth factor. PDGF have been reported as a biological mediator which regulate activities of wound healing progress including cell proliferation, migration, and metabolism. The purposes of this study is to evaluate the possibility of using the PDGF as a regeneration promoting agent for furcation involvement defect. Eight adult mongrel dogs were used in this experiment. The dogs were anesthetized with Pentobarbital Sodium (25-30 mg/kg of body weight, Tokyo chemical Co., Japan) and conventional periodontal prophylaxis were performed with ultrasonic scaler. With intrasulcular and crestal incision, mucoperiosteal flap was elevated. Following decortication with 1/2 high speed round bur, degree III furcation defect was made on mandibular second(P2) and fourth(P4) premolar. For the basic treatment of root surface, fully saturated citric acid was applied on the exposed root surface for 3 minutes. On the right P4 20ug of human recombinant PDGF-BB dissolved in acetic acid was applied with polypropylene autopipette. On the left P2 and right P2 PDGF-BB was applied after insertion of ${\beta}-Tricalcium$ phosphate(TCP) and collagen (Collatape) respectively. Left mandibular P4 was used as control. Systemic antibiotics (Penicillin-G benzathine and penicillin-G procaine, 1 ml per 10-25 1bs body weight) were administrated intramuscular for 2 weeks after surgery. Irrigation with 0.1% Chlorhexidine Gluconate around operated sites was performed during the whole experimental period except one day immediate after surgery. Soft diets were fed through the whole experiment period. After 2, 4, 8, 12 weeks, the animals were sacrificed by perfusion technique. Tissue block was excised including the tooth and prepared for light microscope with H-E staining. At 2 weeks after surgery, therer were rapid osteogenesis phenomenon on the defected area of the PDGF only treated group and early trabeculation pattern was made with new osteoid tissue produced by activated osteoblast. Bone formation was almost completed to the fornix of furcation by 8 weeks after surgery. New cementum fromation was observed from 2 weeks after surgery, and the thickness was increased until 8 weeks with typical Sharpey’s fibers reembedded into new bone and cementum. In both PDGF-BB with TCP group and PDGF-BB with Collagen group, regeneration process including new bone and new cementum formation and the group especially in the early weeks. It might be thought that the migration of actively proliferating cells was prohibited by the graft materials. In conclusion, platelet-derived growth factor can promote rapid osteogenesis during early stage of periodontal tissue regeneration.