• The Journal of the Convergence on Culture Technology
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• v.7 no.4
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• pp.479-490
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• 2021

As a part of Korean accounting reforms through the improvement of the accounting and audit related systems, the amendment bill of 'Act on External Audit of Stock Compamies's was passed in the Natinal Assembly plenary session in 2017, the amended act has been enforced except some regulations since the business year on November 1, 2018, and all the amended matters will be applied from the business year of 2024. The reasons for auditor designation in 2019 are 'pre-IPO' 331 companies, 220 periodic designation companies, 197 companies that had operating loss for three consecutive years, 112 companies with issues for administration, 108 companies with excessive debt ratio and 66 companies with no auditors. Regarding the reasons for the increase of auditor designation, 475 companies were increased in accordance with the new designation standard by the amended bill of Act on External Audit of Stock Companies, 114 companies were increased due to the abolition of the considered designation system of companies to be listed, and 90 companies were increased based on the increase of listed companies incorporated to issues for administration. In 2020, 462 companies had periodical designation (434 listed, 28 non-listed), adding 242 companies (110%) over a year. In terms of direct designation, 'pre-IPO' accounted for the most (362 companies), followed by '3 consecutive years of operating loss' (245 companies), then by companies with administration issues (133 companies), and CEO & largest sharholder replacement. Regarding the designation of auditors according to accounting firms in 2020, A group that includes(top 4) accounting firms(Samil, Samjeong, Hanyeong, Anjin) had 526 companies(34.6%), which ia an incease of 72 companies from the previous year(454 companies, 37.1%), but the weight decreased by 2.5%.

• Journal of Wetlands Research
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• v.24 no.2
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• pp.83-92
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• 2022

The amount of the plastic waste has been increasing according to global demand for plastic. Microplastics are the most hazardous among all plastic pollutants due to their toxicity and unknown physicochemical properties. This study investigates the optimal methodology that can be applied to sewage samples for detecting microplastics before discussing reducing microplastics in MWTPs. In this study, the effect of different pretreatment methods while detecting microplastic analysis of MWTP influent samples was investigated; the samples were collected from the J sewage treatment plant. There are many pretreatment methods but two of them are widely used: Fenton digestion and hydrogen peroxide oxidation. Although there are many pretreatment methods that can be applied to investigate microplastics, the most widely used methods for sewage treatment plant samples are Fenton digestion and H₂O₂ oxidation. For each pretreatment method, there were factors that could cause an error in the measurement. To overcome this, in the case of the Fenton digestion pretreatment, it is recommended to proceed with the analysis by filtration instead of the density separation method. In the case of the H₂O₂ oxidation method, the process of washing with distilled water after the reaction is recommended. As a result of the analysis, the concentration of microplastics was measured to be 2.75ea/L for the sample using the H₂O₂ oxidation method and 3.2ea/L for the sample using the Fenton oxidation method, and most of them were present in the form of fibers. In addition, it is difficult to guarantee the reliability of measurement results from quantitative analysis performed via microscope with eyes. A calibration curve was created for prove the reliability. A total of three calibration curves were drawn, and as a result of analysis of the calibration curves, all R² values were more than 0.9. This ensures high reliability for quantitative analysis. The qualitative analysis could determine the series of microplastics flowing into the MWTP, but could not confirm the chemical composition of each microplastic. This study can be used to confirm the chemical composition of microplastics introduced into MWTP in the future research.

• Ecology and Resilient Infrastructure
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• v.9 no.3
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• pp.183-193
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• 2022

The growth inhibitory effect of Microcystis aeruginosa according to the ultrasonic irradiation time was evaluated using a large algae sample volume (10 L) for various ultrasonic irradiation times (0.5, 1, 1.5, 2, 2.5 and 3 hr) at a laboratory scale. Based on the analysis of Chl-a and cell number of M. aerginosa, algae growth inhibition was observed with the decrease in Chl-a and cell number in all experimental groups after the ultrasonic irradiation. For the experimental group (T_B, T_C, T_D) with an ultrasonic irradiation time of less than 2 hours, rapid regrowth of algae was observed after growth inhibition, but the experimental group (T_E, T_F, T_G) with an irradiation time of more than 2 hours successfully inhibited algal growth lasting one or two more days. Based on the comparison of the recovery time to initial cell number the experimental group (T_B, T_C, T_D) took less than 20 days whereas the experimental group (T_E, T_F, T_G) took about 30 days. Correspondingly, the experimental group showed a high first order decay rate (𝜅) in proportion to the ultrasonic irradiation time during the growth inhibition period. Additionally, the specific growth rates (𝜇) during regrowth in the experimental group with irradiation time of more than 2 hours were relatively low compared to those in the experimental group with less than 2 hours. Therefore, ultrasonic irradiation for more than 2 hours is required for long-term (30 days) inhibition of algal growth in stagnant waters. However, the appropriate ultrasonic irradiation time for algae growth inhibition should be determined according to various field conditions such as the volume of stagnant water, water depth, flow rate, algae concentration, etc. Finally, damages to the algal cell surface and cell membrane were clearly observed, and both destruction and disturbance of gas vesicles of M. aeruginosa in the experimental group were discovered, indicating the growth inhibitory effect of Microcystis aeruginosa according to the ultrasonic irradiation time was confirmed.

• Journal of the Korean Applied Science and Technology
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• v.40 no.1
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• pp.13-23
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• 2023

This study is an experimental study on the single group pre-post test design for the effects of the aroma inhalation method with roll-on on stress, pain, depression and blood pressure of the elderly. 33 elderly people who met the selection criteria participated among the elderly using the senior citizen clubs located in S city, Gyeonggi-do. The data collection period was from November 14, 2022 to December 19, 2022. A questionnaire consisting of stress, pain, depression, and blood pressure was measured before and after the aroma roll-on inhalation intervention. The components of aroma essential oil included Marjoram, Geranium, Peppermint and Orange sweet that were diluted in Jojoba oil which was the carrier oil. The aroma inhalation method with roll-on was carried out 3 times day for 4 weeks. In the result of this study, the aroma inhalation method with roll-on were statistically significant differences in stress(t=2.63, p=.013), pain(t=2.46, p=.019), and systolic blood pressure(t=3.01, p=.005) of the participants. Therefore, aroma roll-on therapy is expected to be available as a useful nursing intervention method for reducing stress, relieving pain, and managing blood pressure in the elderly using the senior citizen clubs.

• Journal of Intelligence and Information Systems
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• v.29 no.3
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• pp.167-183
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• 2023

In the recent field of recommendation systems, various studies have been conducted to model sparse data effectively. Among these, GLocal-K(Global and Local Kernels for Recommender Systems) is a research endeavor combining global and local kernels to provide personalized recommendations by considering global data patterns and individual user characteristics. However, due to its utilization of kernel tricks, GLocal-K exhibits diminished performance on highly sparse data and struggles to offer recommendations for new users or items due to the absence of side information. In this paper, to address these limitations of GLocal-K, we propose the GEase-K (Global and EASE kernels for Recommender Systems) model, incorporating the EASE(Embarrassingly Shallow Autoencoders for Sparse Data) model and leveraging side information. Initially, we substitute EASE for the local kernel in GLocal-K to enhance recommendation performance on highly sparse data. EASE, functioning as a simple linear operational structure, is an autoencoder that performs highly on extremely sparse data through regularization and learning item similarity. Additionally, we utilize side information to alleviate the cold-start problem. We enhance the understanding of user-item similarities by employing a conditional autoencoder structure during the training process to incorporate side information. In conclusion, GEase-K demonstrates resilience in highly sparse data and cold-start situations by combining linear and nonlinear structures and utilizing side information. Experimental results show that GEase-K outperforms GLocal-K based on the RMSE and MAE metrics on the highly sparse GoodReads and ModCloth datasets. Furthermore, in cold-start experiments divided into four groups using the GoodReads and ModCloth datasets, GEase-K denotes superior performance compared to GLocal-K.

• Korean Journal of Forensic Psychology
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• v.11 no.2
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• pp.135-153
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• 2020

Identifiable victim effect refers to the tendency of greater sympathy and helping behavior to identifiable victims than to abstract, unidentifiable ones. This research tested whether this tendency also affects third-party's punishment and compensation judgments in jury context for public's legal judgments. In addition, through the Identifiable victim effect in such legal judgment, we intended to explain the effect of 'the bill named for victim', putting the victim's real name and identity at the forefront, which is aimed at strengthening the punishment of related crimes by gaining public attention and support. To do so, we conducted experiments with hypothetical traffic accident scenarios that controlled legal components while manipulating victim's identifying information. In experiment 1, each participant read a scenario of an anonymous victim (unidentifiable condition) or a nonanonymous victim that included personal information such as name and age (identifiable condition) and made judgments on the degree of punishment and compensation. The results showed no effect of identifiability on third-party's punishment and compensation judgments, but moderation effect of BJW was obtained in the identifiable condition. That is, those with higher BJW showed greater tendency of punishment and compensation for identifiable victims. In Experiment 2, we compared an anonymous victim (unidentifiable condition) against a well-conducted victim (positive condition) and ill-conducted victim (negative condition) to test the effects of victim's characteristics on punishment for offender and compensation for victims. The results showed lower compensation for an ill-conducted victim than for an anonymous one. In addition, across all conditions except for negative condition, participants made punishment and compensation judgments higher than the average judicial precedents of 10-point presented in the rating scale. This research showed that victim's characteristics other than legal components affects third-party's legal decision making. Furthermore, we interpreted third-party's tendency to impose higher punishment and compensation with effect of 'the bill named for victim' and proposed social and legal discussion for and future research.

• Journal of the Korean Institute of Landscape Architecture
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• v.51 no.2
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• pp.12-27
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• 2023

In this study, among the construction-type parks in Gangdong-gu, targeting parks with high environmental and ecological value located on the urban green axis, a plan was prepared for the ecological renewal of urban parks, and a design that applied to them was proposed. The renewal target site was selected by analyzing the general condition of Gangdong-gu and urban parks, the land use and green area ratio, park green area, and the green axis of Gangdong-gu. Gangdong-gu has 54 parks, including 2 neighborhood parks and 52 children's parks. In the first stage of the current status review, 17 parks were extracted through locational value analysis, such as location and adjacency to the natural axis and green axis. In the second stage, eight parks were selected among the first-stage extraction parks based on the ratio of green spaces and open spaces within each park service area. In the third stage, two of the second stage extraction parks were selected based on whether the legal standard of the park area was met, and in the fourth stage, one of the third stage extraction parks was selected through an aging survey of the park. As for the urban ecological status of the renewal target site, the status of land use in the aspect of entropy reduction, the status of soil cover in the aspect of water circulation, and the status of planting structure in the aspect of biodiversity were investigated. As for the status of the three renewal sites, the green area was insufficient at 18.3-45.3%, and the facility area was 54.7%-81.7%, which was judged to have low urban temperature reduction effects. The impervious pavement area accounted for 34.5% to 48.9% of the park area, accounting for most of the facility area, and it was judged that the water circulation function was insufficient. The planting structure consisted of a single layer and a double layer structure, and although the tree layer was good, the lower vegetation was poor, and there was no planting site of edible plants or large hardwood trees, so the biodiversity was low. After the ecological renewal design of Seonrin Children's Park, Dangmal Children's Park, and Saemmul Children's Park, which were selected as the renewal targets in this study, the ecological area ratio of each park increased by 1.4 to 3 times than before the renewal. If the urban parks located on the urban green axis are examined from the perspective of the urban ecosystem and renewed ecologically, it is judged that the expected effect will be high in reducing entropy, improving water circulation, and laying the foundation for biodiversity in terms of the urban ecosystem.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.43 no.2
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• pp.239-247
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• 2023

The FIDIC Red Book is an international standard contract condition in which the Employer designs and the Contractor performs the construction. The Engineer of FIDIC Red Book shall agree or determine any matter or Claim in accordance with Sub-Clause 3.7 neutrally, not as an agent of the Employer. This study aimed to derive Key Risk Sub-Clauses out of 49 Sub-Clauses that the Engineer of FIDIC Red Book recently revised in 18 years shall agree or determine according to Sub-Clause 3.7 using the Delphi method. A panel of 35 experts with more than 10 years of experience and expertise in international construction contracts was formed, and through total three Delphi surveys, errors and biases were prevented in the judgment process to improve reliability. As for the research method, 49 Sub-Clauses that engineers shall agree on or determine according to Sub-Clause 3.7 of the FIDIC Red Book were investigated through the analysis of contract conditions. In order to evaluate the probability and impact of contractual risk for each 49 Sub-Clause, the Delphi survey conducted repeatedly a closed-type survey three times on a Likert 10-point scale. The results of the first Delphi survey were delivered during the second survey, and the results of the second survey were delivered to the third survey, which was re-evaluated in the direction of increasing the consensus of experts' opinions. The reliability of the Delphi 3rd survey results was verified with the COV value of the coefficient of variation. The PI Risk Matrix was applied to the average value of risk probability and impact of each of the 49 Sub-Clauses and finally, 9 Key Risk Sub-Clauses that fell within the extreme risk range were derived.

• Journal of the Korea Organic Resources Recycling Association
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• v.31 no.1
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• pp.69-84
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• 2023

Despite the continuous installation and regular inspection of waste treatment facilities, complaints about excessive incineration and illegal dumping stench continue to occur at on-site treatment facilities. In addition, field surveys were conducted on the waste treatment facilities currently in operation (6 type) to understand the waste treatment process for each field, to grasp the main operating factors applied to the inspection. In addition, we calculated the material·energy balance for each main process and confirmed the proper operation of the waste disposal facility. As a result of the site survey, in the case of heat treatment facilities such as incineration, cement kilns, and incineration heat recovery facilities, the main factors are maintenance of the temperature of the incinerator required for incineration and treatment of the generated air pollutants, and in the case of landfill facilities Retaining wall stability, closed landfill leachate and emission control emerged as major factors. In the case of sterilization and crushing facilities, the most important factor is whether or not sterilization is possible (apobacterium inspection).In the case of food distribution waste treatment facilities, retention time and odor control during fermentation (digestion, decomposed) are major factors. Calculation results of material balance and energy resin for each waste treatment facility In the case of incineration facilities, it was confirmed that the amount of flooring materials generated is about 14 % and the amount of scattering materials is about 3 % of the amount of waste input, and that the facility is being operated properly. In addition, among foodwaste facilities, in the case of an anaerobic digestion facility, the amount of biogas generated relative to the amount of inflow is about 17 %, and the biogas conversion efficiency is about 81 %, in the case of composting facility, about 11 % composting of the inflow waste was produced, and it was comfirmend that all were properly operated. As a result, in order to improve the inspection method for waste treatment facilities, it is necessary not only to accumulate quantitative standards for detailed inspection methods, but also to collect operational data for one year at the time of regular inspections of each facility, Grasping the flow and judging whether or not the treatment facility is properly operated. It is then determined that the operation and management efficiency of the treatment facility will increase.

• Korean Journal of Construction Engineering and Management
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• v.24 no.2
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• pp.59-69
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• 2023

FIDIC White Book is a Model Services Agreement between the Client and the Consultant. This study aimed to derive the Key Risk Sub-Clauses out of 63 Sub-Clauses of General Conditions of the FIDIC White Book by using the Delphi technique. A panel of 40 experts with more than 10 years of experience and expertise in overseas construction services agreements and FIDIC White Book was formed, and the reliability was improved in the direction of increasing the consensus of experts through a total of three Delphi survey processes. In the first Delphi survey, a closed-type survey was conducted on the impact of risk among 63 Sub-Clauses of General Conditions on a Likert 5-point scale, and 26 main risk Sub-Clauses were derived. The Content Validity of the results of the first Delphi survey was verified with the CVR value. In the 2nd and 3rd Delphi surveys, a closed-type survey was conducted on a Likert 10-point scale for 26 main risk Sub-Clauses and the risk possibility and impact of each main risk Sub-Clause were evaluated. The reliability of the 3rd Delphi survey result was verified with the COV value. Total 14 Key Risk Sub-Clauses were derived by applying the average risk possibility and impact of each of the 26 main risk Sub-Clauses to the PI Risk Matrix. The results of deriving Key Risk Sub-Clauses showed that agreement on specific scope of service, delay management, and change management were the most important. As a result of this study, from a practical point of view, consultants of consulting companies provide guidelines that should be reviewed to minimize contractual risks when signing service contracts with clients. From an academic point of view, the direction of research on deriving key risks related to service contracts for consultants participating in overseas construction is presented.