• Management & Information Systems Review
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• v.36 no.3
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• pp.255-268
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• 2017

This study examines whether firms with tax avoidance of Corporate Social Responsibility(CSR) performance is tempered by the extent firms engage in CEO turnovers. Considering the increasing interest in CSR activities of the firm to secure sustainable growth of national economy, this paper investigates the benefit and cost of CSR activities by combining the agency theory using the firm level data. Prior studies document that investors positively value tax avoidance. The rationale for this finding is that tax avoidance provides cash savings that can be used by firm managers to generate future shareholder wealth. Prior studies also show that investors' valuations are sensitive to the risk of future negative tax outcomes. Assuming that many types of CSR performances are low risk, low yielding uses of firm resources, we posit that higher levels of CSR performance may signal to investors that cash generated via tax avoidance has not been fully used to generate a return sufficient to offset the risk associated with aggressive tax planning strategies. Consistent with this argument, we predict and find that the positive association between CSR performance and tax avoidance is significantly weakened when firms have higher positive levels of CEO turnovers. Further, we predict and find that 'philanthropic' types of CSR activities in particular are associated with investor discounting of tax avoidance. We interpret our results as suggesting the equity market views CSR activities to be ostensibly funded through cash savings generated via tax avoidance.

• The Journal of the Acoustical Society of Korea
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• v.18 no.1
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• pp.53-60
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• 1999

This paper is a study on the korean broadcasting speech recognition. Here we present the methods for the large vocabuary continuous speech recognition. Our main concerns are the language modeling and the search algorithm. The used acoustic model is the uni-phone semi-continuous hidden markov model and the used linguistic model is the N-gram model. The search algorithm consist of three phases in order to utilize all available acoustic and linguistic information. First, we use the forward Viterbi beam search to find word end frames and to estimate related scores. Second, we use the backword Viterbi beam search to find word begin frames and to estimate related scores. Finally, we use A/sup */ search to combine the above two results with the N-grams language model and to get recognition results. Using these methods maximum 96.0% word recognition rate and 99.2% syllable recognition rate are achieved for the speaker-independent continuous speech recognition problem with about 12,000 vocabulary size.

• Journal of Labour Economics
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• v.29 no.1
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• pp.41-73
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• 2006

Using 1998~2003 data of the Korea Labor and Income Panel Survey, we analyze the scale, characteristics, and dynamic transition of working poors. The result shows that more than half of the poor families are working poors and that a considerable portion of economically active households is in poverty. However, compare to other kinds of poor families, working poors can easily escape from poverty once after they entered into poverty. When household head is elderly and less educated, the risk of working poor is relatively high. Also, self-employed households have high risk of working poor compare to households having wage worker(s). To ease the problem of working poor, creation of decent jobs and human resource development for vulnerable groups are important. Especially, the creation of decent jobs will do critical roles not only in solving employment issues but also in moderating income inequality among families. Policy development for self-employed in the brink of poverty and establishment of a solid social security system for working poors are also recommended.

• Proceedings of the Korea Water Resources Association Conference
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• 2011.05a
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• pp.108-115
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• 2011

용수공급 계획의 수립이나 수자원시설물 운영에서 주어진 목적의 달성여부를 판단하는 기준은 사회적 합의를 바탕으로 한 공개념으로 작용하기 때문에 기준 적용은 매우 신중하게 다루어져야 한다. 이런 기준들은 신규용수공급시설 설계나 기존시설의 경우 이행도를 평가하는 척도가 되며 경제성이나 대안을 결정하는데 이용된다. 또한 이런 기준들은 국가 수자원 정책의 지표가 될 뿐만 아니라 물 공급 서비스를 받는 사람들에게 최소 필요로 하는 물을 어느 수준으로 얼마를 어떻게 공급할 것인가를 약속하는 의미를 갖는다. 이를 위해 우선 검토하여야 할 사항은 용수공급신뢰도 조사를 위한 기본체계를 제공하고 현재 신뢰도가 어떻게 정의되었으며 물 공급관리지표에 맞추어 예상되는 물 수요의 증가를 언제 어떻게 맞출 것인가라는 측면에서 신규시설물을 계획하면서 공급신뢰도에 의한 계획공급량(목표공급량)을 정하였다. 물을 공급받는 수요자는 공급에 대한 신뢰도가 높은 상태를 원하며 자신이 원하는 물을 아무런 장애없이 지속적으로 공급될 수 있는 조건을 전제로 물 공급계약을 체결한다. 이와 같은 신뢰도가 늘 엄격히 지켜지는 것은 아니나 현대 사회에서도 수요와 공급관계에서 지켜져야 할 기준으로 인식되고 있다. 아울러 수자원 기술자들에게 는 최적으로 달성해야할 업무목표가 된다. 그러나 제한된 정보를 이용하여 용수공급의 신뢰도를 정하게 되며 설계치를 초과하는 수문사상의 불확실성 및 수리구조물의 불안정 등으로 물 공급의 위험도는 항시 발생할 수 있다. 또한 인구증가나 새로운 산업입지에 의한 물 수요의 증가는 기존 시설물의 용량을 초과하여 물 공급의 신뢰도를 악화시킬 수 있다. 가장 널리 이용되고 있는 공급신뢰도 개념은 목표한 용수공급량 혹은 수요량을 충족시키느냐 못하느냐의 정도를 발생빈도 확률로 나타내는 것이다. 그러나 신뢰도의 적용에 대한 기준은 국내뿐만 아니라 외국에서도 종종 논란거리가 되고 있다. 또한 한 국가 내에서나 수자원을 개발하는 기관 내에서도 동일 목적의 사업별로 적용기준이 천차만별이다. 본 연구에서는 국내 외 이수안전도에 대한 정의와 적용사례를 분석하고 각각의 기준이나 지표의 장단점을 비교 평가하고자한다. 아울러 도출된 문제점을 바탕으로 개선방향을 제시하고자 하며, 궁극적으로 국내의 이수안전도 기준설정에 대한 종합적 의견을 제시 하고자 한다.

• Proceedings of the Korean Society of Soil and Groundwater Environment Conference
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• 1996.05a
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• pp.15-33
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• 1996

우리나라의 토양은 지형적인 요인과 토양모재 및 기후적인 조건에 의해 토양에 유입되는 유해물질에 대한 보유력이 낮은 특성으로 인해 외부에서 유입되는 유해 중금속에 대하여 취약한 특성을 가지고 있다. 우리나라 토양의 중금속 자연 함유량은 논토양의 경우 Cd 0.13, Cu 4.15, Pb 4.17, Zn 3.95 mg/kg의 수준이며 밭토양은 Cd 함량이 논토양보다 높은 수치를 보인다. 과수토양은 과거에 중금속이 함유된 영농자재가 투입된 결과로 자연함량을 결정하기 힘드며 매우 높은 중금속 농도를 보인다. 그리고 현재 토양환경보전법이 시행되어 중금속류 및 유해유기물에 대한 오염기준을 제시하고 있다. 토양의 중금속 오염현황은 환경부의 토양오염 측정망에서 금속광산, 제련소, 매립지 부근에서 높은 농도를 나타내고 있으며, 산업폐수 및 생활하수가 관개수로 유입되는 논토양에서 중금속 오염이 우려되고 있다. 제련소 및 금속광산 부근의 토양은 거리에 따라 중금속 농도가 감소하는 경향을 보이고 있으나 인접지역에서는 규제농도에 육박하거나 초과하고 있다. 또한 폐광산 부근에서 생산된 현미 역시 전반적으로 작물재배제한 기준를 초과하지는 않으나 상당 지역이 이 기준을 초과하고 있으며 0.1 M HCl로 침출가능한 Cd 함량과 상관관계를 보인다. 이 상관관계에 의하면 0.1 M HCl로 침출가능한 토양 중 Cd의 양이 5 mg/kg 이면 생산된 현미의 Cd 함량이 1 mg/kg을 초과할 확률은 40%인 반면, 일본 식량청 수거대상인 0.4 mg/kg을 초과할 가능성은 100%로 파악된다. 광명시 가학광산 인근 지역을 대상으로 한 중금속 오염에 대한 대책연구에서는 현미 중 Cd 함량이 0.4 mg/kg을 초과할 가능성이 높은 지역(토양 농도 5 mg/kg)은 최소 20 cm 이상 두께로 객토를 하고, 현미 중 Cd 함량이 0.4 mg/kg 을 초과할 가능성이 낮은 지역은 석회, 규산질 비료, 용성인비, 등을 사용하여 중금속의 용해도를 낮추어 작물이행을 경시키는 것이 바람직한 것으로 판단되었다. 그리고 광미사를 현위치에서 처리하는 방안이 제시되었다.

• Journal of Digital Convergence
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• v.17 no.9
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• pp.127-133
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• 2019

A callable product is one of service derivatives using options to generate demand and reduce risk. This paper compares two booking admission controls for callable products, the online and the batch admission controls. To this end, the paper computes the optimal booking policy by using the backward dynamic programming and the stochastic optimization method. Intuitively, the provider should outperform under the batch control by utilizing demand information. The contribution of the paper is to show that the two controls are equivalent in terms of the booking strategy and the expected profit, which enables the provider to keep its current control method. The paper develops the closed-form solutions for the three fare classes. The future work is to extend the result to the model with complicated fare structures.

• Journal of Digital Convergence
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• v.17 no.4
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• pp.365-379
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• 2019

The purpose of this study is to investigate what factors affect cyber-delinquency after examining the previous research focusing on the general strain theory and the delinquency opportunity theory in the existing studies. And as adolescents move from middle school to high school, this study is intended to analyze what factors affect cyber-delinquency from a longitudinal perspective using KCYPS(Korea Child and Youth Panel Survey) elementary 4th grade fourth and seventh data. The adolescence cyber-delinquency probability of occurrence were analyzed through the panel logit fixed-effect model using STATA. And then the cyber-delinquency frequency of adolescents were analyzed through the panel tobit random-effect model. As a result of analyzing the factors affecting cyber-delinquency frequency, Adult media commitment, computer use time, and cell phone dependency increased cyber-delinquency frequency. On the other hand, among the parenting attitudes, the attitude of supervising attentively and adolescents' age-increasing decreased cyber-delinquency frequency.

• Journal of Animal Science and Technology
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• v.55 no.3
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• pp.185-194
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• 2013

Microsatellite markers have been a useful genetic tool in determining diversity, relationships and individual discrimination studies of livestock. The level of genetic diversity, relationships among two Korean indigenous chicken brand populations (Woorimatdag: WR, Hanhyup3: HH) as well as two pure populations (White Leghorn: WL, Rhode Island Red: RIR) were analyzed, based on 26 MS markers. A total of 191 distinct alleles were observed across the four chicken populations, and 47 (24.6%) of these alleles were unique to only one population. The mean $H_{Exp}$ and PIC were estimated as 0.667 and 0.630. Nei's $D_A$ genetic distance and factorial correspondence analysis (FCA) showed that the four populations represented four distinct groups. However, the genetic distance between each Korean indigenous chicken brand (WR, HH) and the pure population (WL, RIR) were threefold that among the WR and HH. For the STRUCTURE analyses, the most appropriate number of clusters for modeling the data was determined to be three. The expected probabilities of identity among genotypes of random individuals (PI) were calculated as $1.17{\times}10^{-49}$ (All 26 markers) and $1.14{\times}10^{-15}$, $7.33{\times}10^{-20}$ (9, 12 with the highest PI value, respectively). The results indicated that the brand chicken breed traceability system employing the own highest PI value 9 to 12 markers, and might be applicable to individual identification of Korean indigenous chicken brand.

• Journal of the Korean Society of Marine Environment & Safety
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• v.16 no.1
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• pp.81-91
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• 2010

IMO(International Maritime Organization) and the Shipping World rave complied with various kinds of international regulations for maritime safety and marine environmental protection, but the main reason of maritime accidents is that developing countries cannot implement maritime safety related regulations. Although Korea has been a member of the "A group" council of IMO, maritime technology transfer records of Korea are not good. To promote the project of official development assistance in Korea, it is required to select the technology which has a high degree of importance in the fields of maritime safety and has a high degree of demand on the transfer to developing countries, and to concentrate on the selected technology. So, it is necessary to draw valuation factors for maritime safety technology and to decide the priority in order among maritime safety technologies on the basis of valuation factors. Because the weights which show the degree of importance among valuation factors are different from factor to factor, interdependent relationship between factors should be considered on evaluation. In this study, the valuation factors were divided into three groups as the maturity of maritime safety technology, the promotion probability of projects and the degree of importance of technology, and the detailed factors of each group were drawn. A model which used Fuzzy AHP and limiting probability to consider the weights of importance and correlation among valuation factors was developed. To adopt this model, nine types of maritime safety technology in the field of maritime safety information were selected and points were scored for each technology through evaluation. In conclusion, first, ENC related technology was scored to be the highest as 0.0139. Second, the point of ship monitoring technology was scored as 0.0133. Last, oil spill response technology was scored as 0.0132.

• Pediatric Gastroenterology, Hepatology & Nutrition
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• v.12 no.2
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• pp.207-214
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• 2009

Purpose: Childhood obesity can be complicated by hypertension, hyperlipidemia, non-alcoholic fatty liver disease, and diabetes mellitus. The aim of this study was to evaluate the prevalence of obesity and metabolic complications of children and adolescents based on the degree of obesity. Methods: We analyzed the records of 8,880 students who received student health examinations between May 2006 and October 2008 at the Eulji General Hospital. The prevalence of obesity was evaluated by the body mass index and obesity index. A total of 1,076 obese students had blood tests. We analyzed aspartate aminotransferase (AST), alanine aminotransferase (ALT), fasting glucose, total cholesterol, and blood pressure according to the degree of obesity. Results: According to the body mass index, the overall prevalence of obesity was 7.2% (7.8% of male and 6.5% of female students). Based on the obesity index, 12.3% of students (mild: 6.3%, moderate: 5.0%, and severe: 1.0%) were obese. The prevalence of hypercholesterolemia, ALT elevation, and hypertension were increased as a function of the degree of obesity (p<0.05), but hyperglycemia showed no significant differences (p=0.298). The overall prevalence of ALT elevation was 17.7% (mild obese group, 10.4%; moderate obese group, 20.5%; and severe obese group, 46.8%). The prevalence of hypercholesterolemia, hypertension, and hyperglycemia were significantly higher in the elevated ALT group (24.7%, 42.6%, and 5.2%, respectively) compared to the normal ALT group (11.1%, 29.8%, and 2.0%, respectively; p<0.05). Conclusion: Hypercholesterolemia, liver function test abnormalities, and hypertension were associated with the degree of obesity. We should focus our attention on managing obese children and adolescents to prevent metabolic complications.