• Management & Information Systems Review
• /
• v.34 no.3
• /
• pp.125-140
• /
• 2015

KOSDAQ market reorganized their division system from two types to four types of division departments such as blue chip, venture, medium, and technology development departments in 2011. However, under the current new division system, financially unhealthy firms attempting to take advantage of the classifying opportunity of blue chip department are likely to engage in pernicious earnings management. The objective of this study is to investigate the earnings management behavior surrounding the time of KOSDAQ firms entering the blue chip department via new division system. More specifically, we test whether the firms classified blue chip department tend to engage in upward earnings management using accruals and real activities before and after they achieve blue chip status. In this study, we analyzed 111 firms classified blue chip department in 2011 according to new division system in KOSDAQ market. Major test results indicate that firms entering the blue chip department according to current KOSDAQ division system in general, tend to inflate reported earnings by means both of accruals and real activities right before the entering year. This result suggests that the firms classified blue chip department engage in opportunistic earnings management with a view to uplifting their market values. Our study is expected to provide clues useful for searching policy directions which intend to ameliorate adverse side effects of the current KOSDAQ division system. In sum, the regulatory authorities and enforcement bodies need to exercise caution in deliberating more stringent review procedures so that financially healthy and promising candidates are properly segregated from their poor and risky counterparts, thus enhancing the beneficial effects, while mitigating adverse side effects of the system.

• Journal of the Korean Society for Library and Information Science
• /
• v.54 no.1
• /
• pp.5-27
• /
• 2020

Many local governments in Korea have competitively shown great interests in establishing and operating public libraries and carried out various projects. With this, an increasing number of local governments have recently established and implemented medium- and long-term development plans for their public libraries, based mostly on the findings from researches committed to the outside experts. Cheongju City has formulated the First Medium- and Long-Term Development Plan for Public Libraries in Cheongju City (2012-2016) in 2011 and the Second Plan (2017-2021) in 2016. The goal of this study is to help accomplish the planned goals of the Second Plan by conducting an interim check on the current state of execution and content of the Second Plan. To reach the research goals, first, we identified the outcome and limitations of the First Plan, as previously carried out. Second, we analyzed the trend in the change of the cultural environments of public libraries in Cheongju City. Third and lastly, we reviewed the promotion strategy and operation outcome of the Second Plan. In particular, this study focused on the expansion of an organizational structure, the reinforcement of professional workforce, and the increase in budgetary support as the core elements required for developing public libraries in Cheongju City.

• Korean Security Journal
• /
• no.15
• /
• pp.7-27
• /
• 2008

This study is trying to analyse the correlation between the crime behavior and the social alteration or development. Capitalism reposes on economic competition, and the impact of capitalism is according to crime behavior. Then the type of crime and the diversity of crime are transformed by the social environment and the social development. So this study is divide into 3 parts. The first is the correlation between industrialized and crime. It means that the industrialized is accompanied with the urbanized and arouse a material desire, these social phenomenon are a high correlation with increase of violent behavior and the crime. The second party is explain and analyse the correlation between the information and the crime. The information causes other type crime by contrast with the industrialized age and society. If the industrialized has caused the violent behavior and the crime, the information is too clever by half and break out the crime in the companionship of innumerable unspecifiness. So, the crime of the information age is a very wide scope and casualties, especially has a concealment of crime. And the third party describe in conclusion the social alteration and the extension of crime. Social alteration or social development is according to economic development. Competitive economic development include many complication and friction in a society, these factors are expressed in various crime. In the result the occurrence and the type of crime is a high correlation between the social alteration or development.

• Food Science of Animal Resources
• /
• v.25 no.1
• /
• pp.1-6
• /
• 2005

To evaluate the microbiological quality of pork carcasses at different slaughtering process in large and small scale slaughtering houses, swabbing method was used to analyze microorganisms on the surface of pork belly in each process of before evisceration, after evisceration, before final wash, after final wash and in chilling. In autumn time, large scale slaughterhouse showed lower incidence of aerobic microorganisms (10²∼10³ CFU/㎠) than those of small scale slaughterhouse (10⁴∼10/sup 5/ CFU/㎠) during all processing lines. Samples from cold room of large scale slaughterhouse showed lower incidence of aerobic cells (10² CFU/㎠) than small scale slaughterhouse (10⁴ CFU/㎠). In winter and spring time, large scale slaughterhouse showed lower incidence of aerobic microorganisms than those of small scale slaughterhouse during the slaughtering process of before evisceration, after evisceration and before final wash, except spring samples from before final wash and chilling at cold room storage in spring time. After final wash, different sampling place of carcass such as belly, ham, jowl showed the different washing effect depending on the small and large scale slaughterhouse. After final wash, ham and belly had lower aerobic cell counts, but jowl had higher aerobic cell counts than each site before final wash.

• Korean journal of food and cookery science
• /
• v.30 no.3
• /
• pp.249-261
• /
• 2014

This study was performed in order to grasp the trends of elementary school children and their parents on their purchasing behavior of processed foods, awareness of food additives and its education experience by analyzing the safety assessment reports of food additives in 2008~2013. The most important factor in purchasing processed foods was safety in both groups followed by nutrition in parents and taste in children, respectively. While purchasing foods, the first item that is checked has been shifted from food additives to the origin of the products. Parents still perceived food additives as the most hazardous factor for food safety; however, recently, children began to regard microbial contaminants as being most hazardous, which is regarded as a desirable educational effect. The most concerned food additives were preservatives, synthetic seasoning and colorants in both groups. However, the awareness level on food additives still remained low as 3.0~3.1/5.0 for parents and 2.4~2.9/5.0 for children. Educational experience on food additives increased in children from 12% in 2008 to 25% in 2013; however, it decreased in parents from 23% in 2008 to 15% in 2013. Information needs for food additives by education and promotion were very high both in parents (4.2~4.5) and children (3.8~4.1). Both groups had an interest in the safety, legal standards of food additives, and foods with food additives, in order. The most reliable resource institutions on food additives were university/research institute and hospital for parents, but, hospital and government for children. The preferred media on food additives were TV and the internet for parents, and school newsletter and TV for children. Overall, the above results demonstrated that the perceptions on food additives did not change much with parents during the last 6 years; however, children's perceptions began to show improvement with the increase of educational experience. Hence, the government needs to make efforts to increase the trust level of consumers by developing educational tools and providing educational experiences including mass media for the promotion of risk communication on food additives.

• Journal of Wetlands Research
• /
• v.16 no.3
• /
• pp.441-450
• /
• 2014

In this study, we consider ability of self-purification for a rational water quality management. And we assess the risk of Alkyl Benzene Sulfonic acid sodium salt(ABS) of harmful ingredients in Anseong Cheon watershed using QUAL2E model. The observations and simulated results were fitted well for BOD and ABS, but even though the trend of DO concentration change was well represented, the error between observation and simulation values was existed. We assessed the Risk assessment by calculating Risk quotient(RQ) by Predicted Exposure Concentration(PEC) and Predicted No-Effect Concentration(PNEC). Results of the impact of ABS on the self-purification of the river were Anseongcheon[0.0003(Bressan), 0.06(Criteria of Ministry of environment)], Jinwicheon[0.0002(Bressan), 0.04(Criteria of Ministry of environment). And result of the impact of ABS on the Aquatic ecosystem of the river were Anseongcheon[0.0667(Bressan), 0.005(Criteria of Ministry of environment)], Jinwicheon[0.1(Bressan), 0.0075(Criteria of Ministry of environment). All of these results were smaller than the 1.0 which is the reference value suggested by Norification No.30 of the National Institute of Environment Research. So, ABS did not affect a self-purification and aquatic ecosystem of the river. The method suggested in the study is a simple one and can provide more information for harmful ingredients than criteria of Ministry of environment.

• Journal of the Korean Society of Food Science and Nutrition
• /
• v.21 no.6
• /
• pp.655-661
• /
• 1992

Form reports of the Korean National Nutrition Survey from 1969 to 1989, trends of nutrients intakes are reported as follows. The amount of energy intakes are decreased gradually. The proportion of energy from cereals to total energy are decreased from 85.9 percent at 1969 to 66.5 percent at 1989. There are increasing trend for the proportion of energy from animal foods to the total energy. The amount of protein intakes are increasing gradually. The ratio of animal protein to the plant protein have been increasing since the survey has been started. The amount of fat intakes are also increasing. The proportion of energy from the fat and protein to total energy had been shown increasing trends. Gradually, the calcium and iron intakes are increasing over the years. But the intakes of calcium is less than the average dietary allowance of subject examine until recently. The intakes of thiamin, showing adequate intake, are almost equal to the average dietary allowance. For the riboflavin, the amount of intakes are increasing from the mid nineteen-eighty. But the intake of riboflavin is less than the average dietary allowance. For the niacin and ascorbic acid, the amount of intakes are showing variations. But the amount of intakes are not inadequate.

• Journal of Korean Society for Geospatial Information Science
• /
• v.11 no.2 s.25
• /
• pp.17-28
• /
• 2003

Since 1970s, Seoul Metropolitan Area has been growing in physical and demographic aspect. A number of new urban fringes, New City, had been particularly developed from the early of 1990s. To examine the urban growth, the population density maps are generally used to the efficient urban management tool. The density maps from political boundaries, however, were traditionally used to estimate an urban concentration, there is problems to apply directly to urban management decision making due to (i) the abrupt changes between boundaries and (ii) the inclusion of green areas and forests in these areas. The mass-preserving interpolation method, the Pycnophylactic interpolation, could provide more realistic density maps. In addition, the classified urban areas from satellite images corresponding years would turn out to be more reliable results since populations were only applied to urbanized areas. Even though the Pyconophylactic method makes the density larger, it would be useful to produce a general urban growth trend at large scale. Consequently, four different density maps are compared and reviewed for this study, and the cross-sectional analysis provided to glimpse of population density around the city center.

• Environmental and Resource Economics Review
• /
• v.19 no.3
• /
• pp.659-688
• /
• 2010

Climate change induced by global warming has recently begun to inspire developed nations to introduce a new paradigm, called the sustainable (Green) growth, which entails both the prevention of environmental pollution and the attainment of sustainable growth. The sustainable (Green) growth is founded upon environmental factors that drive a new force of economic progress without deteriorating nature. Thus, the conservation of the environment under the new growth paradigm can be compatible with economic growth, although this was not feasible under conventional economic relations, called the Environmental Kutzets Curve. Sustainable (Green) finance is essential to achieving Green growth efficiently and effectively. Since the financial system for Green growth is at the early stage of implementation, the application of strategies for sustainable (Green) finance should be preceded by proper initiation and protection from the government. In order to establish a feasible strategy for financing green growth, we suggest an effective financial supporting system, taking different operational forms upon the broader stage of technological progress in each individual company.

• Environmental and Resource Economics Review
• /
• v.26 no.3
• /
• pp.399-416
• /
• 2017

This study examines the problem of efficient scheduling of waste collection in isolated regions like islands when the waste accumulated amount surpasses the standard ceiling by effectively tracking the accumulating trends based on the optimum checking model of Keller (1974). To grasp whether the waste accumulated amount in isolated regions exceeds the standard ceiling, the relevant authorities can tightly check during a set period, but this entails higher monitoring costs. On the other hand, if the accumulated waste over the ceiling is not immediately checked and collected, and continues for a set period of time, innovative efforts for waste management may be highly demanded. As such, the tradeoffs are considered to draw the optimal checking schedule. This study shows that the authorities get to check less frequently the waste accumulation trends if the monitoring costs increase or when the failure rate of waste management systems drops. On the other hand, they get to check more frequently if the accumulated waste amount in isolated regions exceeds the standard ceiling and welfare loss grows as a result. It also shows that frequent checking is the optimal choice if the social marginal benefits enjoyed from innovative efforts made to keep accumulated waste below the standard ceiling, are not significant.