• Journal of Industrial Convergence
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• 제20권12호
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• pp.59-70
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• 2022

This study investigates the sensitivity reflected in the accounting earnings differs according to the difference in the characteristics of accounting information such as profit and loss for the same market information. For this, market information and accounting data were analyzed for 11,462 non-financial listed companies listed on the KOSPI and KOSDAQ markets from 2012 to 2020 by using Basu's measurement of conditional conservatism and Ball and Shivakumar's measurement of conservatism. Accounting earnings sensitivity was analyzed according to the combination of information. As a result of the study, it was confirmed that both earnings and losses corporates recognize losses with delay, while losses are recognized quickly by loss corporates and delayed recognition by earnings companies. It was confirmed that more strict conservatism was applied to the losses corporates compared to the earnings corporates by delaying the recognition of earnings while the early recognition of the losses. It provides empirical data on the causality between the asymmetric timeliness and the combined effect of market information and accounting information by verifying that the losses corporates responds sensitively to market information while the earnings corporates does not react sensitively to the market information.

• Korean Journal of Environmental Biology
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• 제39권4호
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• pp.415-422
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• 2021

Cotton is an important fiber crop, and its seeds are used as feed for dairy cattle. Crop biotechnology has been used to improve agronomic traits and quality in the agricultural industry. The frequent unintentional release of LM cotton into the environment in South Korea is attributed to the increased application of living modified (LM) cotton in food, feed, and processing industries. To identify and monitor the LM cotton, a method for detecting the approved LM cotton in South Korea is required. In this study, we developed a method for the simultaneous detection of four LM cotton varieties, MON757, MON88702, COT67B, and GHB811. The genetic information of each LM event was obtained from the European Commission-Joint Research Centre and Animal and Plant Quarantine Agency. We designed event-specific primers to develop a multiplex PCR method for LM cotton and confirmed the specific amplification. Using specificity assay, random reference material(RM) mixture analysis and limit of detection(LOD), we verified the accuracy and specificity of the multiplex PCR method. Our results demonstrate that the method enabled the detection of each event and validation of the specificity using other LM RMs. The efficiency of multiplex PCR was further verified using a random RM mixture. Based on the LOD, the method identified 25 ng of template DNA in a single reaction. In summary, we developed a multiplex PCR method for simultaneous detection of four LM cotton varieties, for possible application in LM volunteer analysis.

• Journal of the Korea Convergence Society
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• 제13권1호
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• pp.89-99
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• 2022

Due to COVID-19, non-face-to-face cultures such as remote classes, remote work, and tele-medicine are spreading. The major contributors to the settlement of such a non-face-to-face society are small and medium SW companies and SW manpower. However, recently as large platform companies and foreign big tech companies hire thousands of SW manpower, SW small and medium-sized companies are experiencing a serious manpower shortage. Therefore, the purpose of this study is to suggest policy alternatives for SMEs to stably secure SW manpower and support continuous business operation. To achieve this purpose, this study examines the current status of the SW industry and manpower, then summarizes related issues and suggests policy alternatives to solve these issues. Those policies include the reinforcement of incentives to support manpower retention such as the Naeil Chaeum deduction system, youth housing union composition, special military service system, recruitment of manpower through the contract semester system of employment conditions, reinforcement of customized education through supplementation of the SW manpower training voucher system, SW field skill standardization, establishment of a governance system for nurturing SW manpower, preparation of countermeasures against the outflow of manpower to large companies, and a win-win cooperation program for large and SME SW manpower.

• KSCE Journal of Civil and Environmental Engineering Research
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• 제29권5A호
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• pp.487-494
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• 2009

Friction coefficients of the prestressing tendon are the basic information required to control the prestressing force introduced to PSC structure during jacking. However, the friction coefficients show considerable differences depending on the specifications, causing much confusion to designers. In this study, the ranges of the friction coefficients presented in domestic and foreign specifications are compared together to clarify the differences. Then, a procedure is proposed that can be used to estimate the wobble and curvature friction coefficients from field data such as elongation and prestressing force and from theory related to the friction. The procedure is applied to various tendon profiles of several PSC bridges constructed by ILM, FCM and MSS. The resulting values are compared with those presented in some specifications and assumed in jacking and a reasonable range of the friction coefficient is discussed. Lift-off tests are also performed in some bridges to further verify the results. The resulting wobble friction coefficients are not as small as those presented in AASHTO specifications but range from the lower limit to mid point of domestic specifications, while the curvature friction coefficients approach or slightly exceed the upper limit.

• KSCE Journal of Civil and Environmental Engineering Research
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• 제26권6B호
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• pp.695-701
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• 2006

A toluene-degrading bacterial strain was isolated from a mixed culture that was maintained using toluene as a sole carbon and energy source. The isolated bacterium was classified as Pseudomonas sp. TBD4 based on the close relationship to bacteria belonging to this genus. A bottle study to determine biodegradation rates of individual aromatic compounds showed that the biodegradation was faster in the order of toluene, benzene, styrene, and p-xylene. However, when various mixtures were subjected to TDB4, styrene was degraded at the highest rate, indicating that both toluene and p-xylene could stimulate the degradation of other substrates whereas styrene played as an inhibitor. In addition, the mixed culture and TDB4 were inoculated to the bioactive foam reactor (BFR), and the reactor performance and the corresponding change of microbial community were monitored using the fluorescent in situ hybridization (FISH) method. When an inlet concentration of the VOC mixture increased to greater than 250 ppm, the overall removal efficiency dropped significantly. The FISH measurement demonstrated that the ratio of TDB4 to the total bacteria also decreased to less than 20% along with the decline in removal efficiency in the BFR. As a result, the periodic addition of the pre-grown TDB4 might have been beneficial to achieve a stable performance in the BFR operated over an extended period.

• KSCE Journal of Civil and Environmental Engineering Research
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• 제26권2C호
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• pp.73-80
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• 2006

The shear behavior of four different interfaces consisting of four types of geosynthetics was investigated, and both static and dynamic test for the geosynthetic interfaces were conducted. The monotonic shear experiments were performed by using an inclined board apparatus and large direct shear device. The interface shear strength obtained from the inclined board test was compared with calculated values from large direct shear tests. The comparison results indicated that direct shear tests show high possibility to over-predict the shear strength in the low normal stress range where direct shear tests are not performed. Curved failure envelopes were also obtained for interface cases where two static shear tests were conducted. By comparing the friction angles measured from three tests, i.e. direct shear, inclined board, and shaking table test, it was found that the friction angle might be different depending on the test method and normal stresses applied in the research. Therefore, it was concluded that the testing method should be determined carefully by considering the type of loads and the normal stress expected in the field with using the geosynthetic materials installed in the site.

• Journal of Korea Entertainment Industry Association
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• 제13권6호
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• pp.45-52
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• 2019

This study focuses on analyzing rhythms revealed in music songs of Korean third-generation idol girl groups. The development of genre and development of rhythm continues and the rhythm of Third World music is strong worldwide. The development of genres and rhythms continues and the rhythms of the Third World music are winning big popularity world wide. In the past, Third World rhythms were used only in countries where rhythm originated and neighboring countries, and the rhythms between countries were combined to occur in various conersence composite forms. In the past, the Third World rhythms were used only in rhythm-oriented countries and neighboring countries, and the rhythms between countries were combined in various and composite forms The changes in the global music market and the structure of the Korean pop music market show the same pattern in the local pop music genre. This study analyzes the phenomenon in which the Dembow rhythm and the tresillo rhythm, one of the rhythms of the Third World music, are concentrated in third-generation idol music, and notes that a certain number of combinations appear in rhythms and melodies. Moreover, this study identifies and compares the origin, the structure and the application cases of the Dembow rhythm and the tresillo rhythm by analyzing 12 songs of Korean third-generation idol girl groups. A game, as a sort of media like a movie, may be subjected to an ambivalent evaluation in accordance with the quality of each content. In this regard, it is necessary to have an active discussion about which game has desirable contents. Emotion which is an influential factor on interaction among players in game design needs to be approached from a social perspective. Also, based on social emotions associated with players, a significant relationship between emotional vocabularies and game emotions should be understood in comparison with social emotions within the game. based on social emotions regarding players As a result, social emotions within the game exhibited differences from the meaning of the terms. It is supposed that this result was caused by the ethical standards and differences in the real world. Accordingly, for qualitative enhancement of games, it is required to utilize the contents of this study, since emotions within the game are based on social emotions regarding players.

• Korean Journal of Social Welfare Studies
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• 제41권2호
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• pp.279-308
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• 2010

This study examines the association between family policies and family gap using data for 14 OECD countries. As family policies have different assumptions about women's roles and include variant sub-policies, this study identify two distinct family policies: 'employment support policy' to support women as employed workers and 'caregiving support policy' to support women as caregivers. Meanwhile, women's wage cannot be determined by the effect of 'only' family policy. Therefore, analysis model includes variant macro structure supposed to affect women's labor status and wage, like labor market structure, wage structure(compression), women's social status and economic status, and examines interaction effects between family policies and these labor market and social structures using Fuzzy-Set Qualitative Comparative Analysis (FSQCA). The FSQCA result shows that relatively low family gap is associated with the conjunctual causation of developed 'employment support policy' and compressed wage structure.

• Journal of The Geomorphological Association of Korea
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• 제18권1호
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• pp.85-100
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• 2011

We were to investigate the geomorphological environment of optimum location in the object of Bronze Age's dwelling site (hereinafter called dwelling site) of total of 205 units confirmed in the 'Cheonan Baekseokdong Relic Group' distributed in hill of the uppermost stream part in the watershed of Jangjae stream in Cheonan, Chungnam Province. To do this, we classified the hill of the object of investigation where dwelling sites were distributed as 8 units of slope micro-landforms and again by combining them with the grade of gradient of 5 units subdivided them into ultra-micro-landforms of total 40 units. On the foundation of this, in the viewpoints of 'gradients of each of micro-landforms' analyzed the 'number of dwelling sites' and 'dwelling site distribution density (measure: number of dwelling sites/1000m²) of 'Cheonan Baekseokdong Relic Group'. As the result, the optimum landform environment where the dwelling sites were located were found to be largely 5 units of ultra-micro-landforms - ① flat land of crest flat, ② gentle slope land of crest flat, ③ flat land of crest slope, ④ gentle slope land of crest slope and ⑤ semi-gentle slope land of crest slope. This analyzed material will be used from now on as basic material which can predict the distribution of dwelling sites of Bronze Age men who dwelled in the watershed of Jangjae stream.

• Journal of The Geomorphological Association of Korea
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• 제18권2호
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• pp.65-80
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• 2011

This is to find out geomorphological environment of optimum location for the object of dwelling site of Bronze Age (hereinafter called dwelling site) of total 177 unit confirmed in Yongducheon basin and Onyangcheon basin (hereinafter called investigation-object basin) in Asan-si Chungnam. To do this, hill of investigation-object basin where dwelling sites were confirmed was divided into 11 units of hillslope geomorphological and this was combined with the grade of 5 units of gradient and again subdivided into total 55 units of micro-landforms of Hillslope. Based on this, in the viewpoint of 'gradient of each of micro-landforms' analyzed 'number of dwelling sites' and 'dwelling site distribution density (unit: number of dwelling sites/1000m2)'. As the result, the optimum geomorphological environment where dwelling sites were located was largely confirmed be 5 units(① semi-gentle slope land of crest slope ②gentle slope land of crest slope ③ slope of upper sideslope ④ flat land of crest slope ⑤ flat land of crest flat). It is thought that this analysis data will be used in the future as basic data for the study of predicting distribution of dwelling sites in Bronze Age which might have been buried in the investigation-object basin.