• Management & Information Systems Review
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• v.37 no.2
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• pp.187-207
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• 2018

This study examines the negative relationship between accounting conservatism and excess executive compensation and examines whether their relationship increases as managerial incentive compensation intensity increases. For this purpose, a total of 2,755 company-years were selected for the analysis of the companies listed on the Korea Stock Exchange from December 2012 to 2016 as the final sample. The results of this study are as follows. First, there is a statistically significant negative relationship between accounting conservatism and manager overpayment. This implies that managers' incentives to distort future cash flow estimates by over booking assets or accounting profits in order to maximize their compensation when manager compensation is linked to firm performance. In this sense, accounting conservatism can reduce opportunistic behavior by restricting managerial accounting choices, which can be interpreted as a reduction in overpayment to managers. Second, we found that the relationship between accounting conservatism and excess executive compensation increases with the incentive compensation for accounting performance. The higher the managerial incentive compensation intensity of accounting performance is, the more likely it is that the manager has the incentive to make earnings adjustments. Therefore, the high level of incentive compensation for accounting performance means that the ex post settling up problem due to over-compensation can become serious. In this case, the higher the managerial incentive compensation intensity for accounting performance, the greater the role and utility of conservatism in manager compensation contracts. This study is based on the fact that it presents empirical evidence on the usefulness of accounting conservatism in managerial compensation contracts theoretically presented by Watts (2003) and the additional basis that conservatism can be used as a useful tool for investment decision.

• Journal of Mushroom
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• v.10 no.4
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• pp.184-190
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• 2012

Monitorings and management experiment of adult Lycoriella ingenua (Diptera: Sciaridae) in artificial sawdust grown shiitake mushroom cultivation were carried out by using yellow sticky traps and Hypoaspis aculeifer (Acari: Laelapidae) at Hwaseong, Buyeo and Cheongwon in 2012. The larvae of L. ingenua reduced commercial value of the mushroom by direct eating or retarding the growth of mushroom by spongifying the sawdust medium. The number of L. ingenua caught by traps showed the highest peak in late september resulting in 127.5~1,025.7, 87.4~743.6 and 133.7~650.4 individuals per trap in Hwaseong, Buyeo and Cheongwon, respectively. Damage rate of fruiting bodies in shiitake mushroom by L. ingenua were 7.7~30.3% in Hwaseong, 6.7~25.3% in Buyeo and 5.3~26.0% in Cheongwon and showed the highest peak in late september. L. ingenua were effectively controlled when 30.3 individuals of H. aculeifer per $m^2$ inoculated for three time with 7 to 14 days of interval. In Hwaseong, Buyeo and Cheongwon, density of L. ingenua which were caught on the yellow sticky traps were 168.2, 126.1, 132.5 individuals, respectively. And, damage rate of fruiting bodies by L. ingenua were 5.9%, 5.5% and 5.4% respectively. Both of the L. ingenua density and damage rate of mushroom reduced more than 60% in all experimental site in contrast to the control treatment.

• Journal of Korea Water Resources Association
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• v.52 no.spc2
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• pp.855-863
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• 2019

The efficiency of fishway installed in rivers can be directly evaluated by means of fish monitoring. On the other hand, when it is difficult to monitor the fish in certain conditions, or when planning a fishway, the efficiency can be evaluated indirectly through the hydraulic analysis. In this study, the hydraulic analysis technique for evaluating the efficiency of a fishway was presented. The River-2D model with the fish physical habitat module was used for the analysis of the attraction efficiency, and the weighted usable area was proposed as an index of the efficiency. In the analysis of passage efficiency, the three-dimensional model, Flow-3D, was used as an evaluation tool to describe the fluid behavior on a hydraulic structure with free surface. The ice-harbor type fishway at Baekgok weir in the Deokcheon River was selected as a test-site, and the efficiency was estimated using the hydraulic analysis. And then it was compared with fish monitoring data acquired from the river. As a result, it is difficult to replace the hydraulic analysis results with the efficiency quantitatively, but it can help to grasp the general tendency.

• Proceedings of the Korean Society for Emotion and Sensibility Conference
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• 2003.05a
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• pp.47-50
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• 2003

지구 온난화 현상에 따른 기온 상승과 환경오염으로 인하여 생태계의 예상치 못한 변화는 여름철은 물로 겨울철에도 모기의 발생과 전염병이 증가하고 있다. 이러한 문제를 해결하기 위해 다양한 해충박멸을 위한 제품들이 출시되고 있는데 환경 파괴 등 여러 문제점들이 대두되고 있어 환경오염을 방지하기 위한 해충 퇴치를 할 수 있는 제품개발이 필요하다. 본 연구는 환풍기를 이용해 해충의 습성(색 구분, 후각, 청각, 촉각)을 파악한 후 해충이 좋아하는 빛으로 유인하여 해충을 환기와 동시에 밖으로 배출해내는 환경 친화적인 제품에 관한 연구이다. 이론적 고찰을 통하여 해충이 좋아하는 요소를 파악한 수 가장 효과적으로 해충을 퇴치할 수 있는 환풍기의 구조, 풍량, 빛의 밝기 등의 유인요소를 실험을 통해 검증하여 이 결과를 이용하여 실제 디자인을 실행한다.

• Journal of the Korean Society of Visualization
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• v.20 no.3
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• pp.117-127
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• 2022

The present study has investigated the performance of hydrogen gas generators for inhalation purposes based on polyelectrolyte membrane water electrolysis (PEMWE). The system applied two watering methods. One is pumped water (pumping system) and the other is gravity-fed water without a pump (non-pumping system). The cell efficiencies were compared by measuring the cell voltage and temperature in the hydrogen gas generator, respectively. The results show that the cell voltage and temperature increase with the cell current. The cell temperature is lower in the pumping system than that in the non-pumping system at a given cell current. Even though the amount of hydrogen production is the same regardless of the pumping system, the cell efficiency of the hydrogen gas generator in the non-pumping system is better than that in the pumping system.

• Korean journal of applied entomology
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• v.45 no.1 s.142
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• pp.25-30
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• 2006

The female sex pheromone of the peach leafminer, Lyonetia clerkella Linne (Lepidoptera: Lyonetiidae), was analyzed by coupled gas chromatographic-electroantennographic detector (GC-EAD). GC-EAD analyses of pheromone gland extract revealed a single compound that elicited responses from male antennae. Retention time on DB-1 column of EAD-active compound was identical to that of synthetic (145)-14-Methyl-1-octadecene (14Sme-1-18Hy). In field tests, sticky traps baited with synthetic 14Sme-1-18Hy alone were highly attractive to male. Traps with 0.1 mg dose showed the lowest catches, but there were no significant difference in the numbers of moth caught in traps baited with doses of 0.5 and 1.0 mg. The results of the field assays for longevity of pheromone traps showed that effectiveness of lures maintained for at least 8 weeks under field condition. The attractiveness of 14Sme-1-18Hy was not affected by the addition of butylated hydroxytoluene (BHT) in lures as an antioxidant. Traps baited with 0.5 mg 14Sme-1-18Hy were successfully used to monitor L. clerkella male flights. Analysis of seasonal trap catches over two years showed that moth flight activity in peach orchards occurred over a period of seven months with six generations in Suwon.

• Journal of Nutrition and Health
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• v.42 no.4
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• pp.386-396
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• 2009

The purpose of this study was to analyze the effect of push, pull and push-pull interactive factors for CFMC (Contract Foodservice Management Company)'s internationalization. The study was a quantitative study part in mixed methods (QUAL ${\rightarrow}$ quan) which was mainly qualitative study and quantitative study. Mail survey was carried out for quantitative study. For study subjects, 1,281 persons who completed 'Food Service Management Professional Program' of 'Y' University were selected as a population because the program was mainly for CFMC's workers. The analysis methods used in this study were frequency analysis, factor analysis, correlation analysis and multiple regression analysis with SPSS 17.0. Push factors had the saturation in domestic market and the manager's purpose (fac.1) and the investment for internationalization (fac.2). Pull factors had the company's external environment for internationalization (fac.3) and the global network and spread of culture (fac.4). Push-pull interactive factors had the information about foreign market (fac.5), the procedure and budget of overseas expansion (fac.6) and the national network and size of domestic market (fac.7). Internal dynamics factors had the deterrents for internationalization (fac.8) and the enablers for internationalization (fac.9). The result showed that the company's external environment in pull factors had positive effects on the deterrents for internationalization. The global network and the spread of culture had positive effects on the enablers for internationalization. The information about foreign market in push-pull interactive factors had positive effects on the deterrents and enablers for internationalization. The national network and the size of domestic market had positive effects on the enablers for internationalization. The deterrents and enablers for internationalization had positive effects on the level of internationalization, and the deterrents had more effects on the level of internationalization than the enablers did (${\beta}$= .492 > .177).

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.41 no.4
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• pp.1-7
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• 2023

Chwibyeong is a hedge made into a folding screen shape by setting up supports and placing plants on it. Traces of chwibyeong can be found in various paintings, such as the 『Donggwoldo painting of Changdeokgung Palace』, 『Gyujanggak painting』, 『Munhuimyo painting』, and 『Hwaseong Temporary Palace painting depicting Suwon Hwaseong Temporary Palace』. However, since the Chwibyeong has not survived to this day, the whereabouts of the Chwibyeong were estimated through ancient documents, old paintings, and photographs. In the case of a manned Chwibyeong using a support, a picture related to the composition of the Chwibyeong using a base can be Winnow willow. Methods for creating intoxicants using coniferous trees such as Chinese juniper and Rigid-branch yew have been studied. In existing old paintings, only the supports, parts of leaves, and branches were depicted, so the location of the Chwibyeong could not be confirmed through the drawings. However, in the 『Jungli-Euiguae』, written around 1797, a manned type of Chwibyeong using a support was depicted as the material of the Chwibyeong. By being able to confirm the type of tree used, it was possible to confirm the method of creating a Chwibyeong using Winnow willow introduced in the 『LimwonGyeongjeji』. However, in the 『Jungli-Euiguae』, written around 1797, a manned type of Chwibyeong using a support was depicted as the material of the Chwibyeong. By being able to confirm the type of tree used, it was possible to confirm the method of creating a Chwibyeong using Winnow willow introduced in the 『LimwonGyeongjeji』. Therefore, the purpose of this study is to suggest a method of using Chwibyeong to restore by analyzing old literature. For this purpose, first, the process of change in the material of the Chwibyeong was analyzed through the analysis of old documents showing the method of forming the Chwibyeong. Second, the material and composition method of the Chwibyeong were analyzed through the analysis of the picture of "Seongyeok-do" in 『Jungli-Euiguae』, which allows us to understand the form of the Chwibyeong

• Proceedings of the Korean Society for Emotion and Sensibility Conference
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• 2007.05a
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• pp.95-97
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• 2007

지구 온난화 현상에 따른 기온 상승과 환경오염으로 인하여 생태계의 예상치 못한 변화는 여름철은 물론 겨울철에도 모기의 발생과 전염병이 증가하고 있다. 이러한 문제를 해결하기 위해 다양한 해충박멸을 위한 제품들이 출시되고 있는데 환경 파괴 등 여러 문제점들이 대두되고 있어 환경오염을 방지하기 위한 해충퇴치를 할 수 있는 제품개발이 필요하다. 본 연구는 환풍기를 이용해 해충의 습성(색 구분,후각, 청각, 촉각)을 파악한 후 해충이 좋아하는 빛으로 유인하여 해충을 환기와 동시에 밖으로 배출해내는 환경 친화적인 제품에 관한 연구이다. 이론적 고찰을 통하여 해충이 좋아하는 요소를 파악한 후 가장 효과적으로 해충을 퇴치할 수 있는 환풍기의 구조, 풍량, 빛의 밝기 등의 유인요소를 실험을 통해 검증하여 이 결과를 이용하여 실제 디자인을 실행한다.

• Journal of Labour Economics
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• v.37 no.1
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• pp.29-57
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• 2014

Using unemployment insurance and income-contingent loan (ICL) that conditions repayment by debtors upon their incomes this paper characterizes an efficient income support system for the unemployed, which maximizes their lifetime utilities by effectively enhancing inter-state and inter-temporal consumption-smoothing subject to incentive constraints on the part of the beneficiaries. This paper also emphasizes the generality of the argument for a mix of ICL and subsidy that may be applied potentially to many types of government welfare program.