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Earnings Quality of Firms Selected as the Global Champ Project (글로벌 전문사업 선정기업의 이익의 질)

  • Gong, Kyung-Tae
    • Management & Information Systems Review
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    • v.37 no.4
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    • pp.1-20
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    • 2018
  • This study aimed to examine earnings quality of firms selected as Global Champs project which has been promoted by the government since 2013 to support small and medium sized enterprises, for the screening year(t-1) and selected year(t). Earing quality is measured as the value of discretionary accruals estimated by Dechow et al.(1995) adjusted Jones model and Kothari et al.(2005) model, respectively. I analyze the differences of earning quality between the Global Champ firms and the paired firms selected through criteria of the similar total assets and the same industry in the screening year and the selected year. This study is motivated by the needs of measurement of the performance of the Project from the accounting transparent point of view. As the results of this study, major findings are summarized as follows. Firstly the earnings quality of the selected firms was lower than that of the paired firms. This can be explained as a result of motivation of earnings management by companies eager to meet the requirements to be selected for the Project. Secondly, in the selected year, the earnings quality was proved to improve, comparing to the screening year. This can be explained by the efforts of companies to reinforce management innovation and transparent management, which in turn led to positive effects on the earnings quality. These findings were found to be consistent in the additional analyses, where the earning quality of the reconstructed sample with only selected companies was compared for the screening year and the selected year, based on the year before the screening year(t-2).

A Study on the Difference of Strategies for Conflict Resolution between Rural Residents and Urban-to-Rural Migrants (게임이론에 근거한 농촌원주민과 귀농·귀촌인 간 갈등해결 전략차이 연구)

  • Kim, Tae-kyun;Park, Sang-hyeok
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.14 no.2
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    • pp.151-163
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    • 2019
  • In recent years, as the population of ear and aged villages has increased, the problem of conflict between rural residents and urban-to-rural migrants has been widespread. For successful rural community, such conflict resolution is more important than anything else. However, if we look at previous studies. It is true that there are many studies that focus on people who are not rural residents or urban-to-rural migrants. This study was conducted to find out the difference of strategies for conflict resolution between rural residents and urban-to-rural migrants. This study derives the factors of conflict based on the contents of previous studies, To see the difference, five strategies were used from the response strategies that were used in the 'Computer Prisoner's Dilemma Contest' held by Axelrod (2009). I would like to know what kind of strategies of rural residents and urban-to-rural migrants. All analyzes were done using SPSS 22.0 for Windows, and the results of each conflict resolution analysis showed that the indigenous conflicts were low All. Among the causes of conflict, the highest level of conflict was caused by the 'rural residents who did not understand urban culture'. The strategy is the most used, followed by tit for tat Strategy, and all-c strategy, in that order. However, It is not uncommon for employers to use a work-type strategy, and it can be seen that the strategy changes depending on the cause. As can be seen from the above results, The conflict resolution strategies are almost similar strategies. It can be seen that conflict resolution strategy is used differently according to personality. The purpose of this study is to investigate the differences in conflicts in the rural areas. In particular, it is meaningful to examine the choice of solution strategies based on game theory through reviewing prior research and eliciting actual conflict factors in the field. Successful rural settlement can be achieved not through stakeholder competition but through mutual cooperation by gaining cooperation to the other side. Mutual cooperation is more profitable than betrayal in various conflict situations. The secret to maintaining and communicating smoothly is not to use the other person to fill his or her selfish interests, but to reject it for profit, but to draw cooperation from the other party.

Exploring the Possibilities of Character Education in Various Interaction-based Mentor Program: Focusing on "Becoming a Science Teacher" Activity (다양한 상호작용 기반의 멘토멘티 프로그램에서 나타난 인성 교육 가능성 탐색 -"과학 선생님 되어보기" 활동을 중심으로-)

  • Kim, Sunhee;Shin, Donghee
    • Journal of The Korean Association For Science Education
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    • v.39 no.1
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    • pp.13-33
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    • 2019
  • The purpose of this study is to clarify the possibility of the character education and the concrete implementation process in the field of science education in accordance with the social demand for character education. Based on this purpose, the researchers tried to understand the specific character elements appearing in various science learning situations and to understand the qualities of each specific character elements that can be emphasized through science learning and the aspect of expression process in related learning situations. The researchers selected 11 students from the 7th and 8th graders in Seoul and developed and applied the 'Become a Science Teacher' mentor program in 2014 and 2015. Data collection was conducted through class recordings, mentor teachers' and assistant teacher's journal, artifacts, student journals, student portfolios, class listeners' essays for science class and analyzed qualitative data collected through constant comparison method. According to the result, we extracted 11 character elements and reorganized them into 16 specific character elements revealed in various learning situations based on the relationship between each character elements. The results of the study are eight specific character elements that can be emphasized through science learning and related learning situations. The eight specific character elements are 'responsibility for teaching behavior due to hierarchy of scientific knowledge structure, communication for forming scientific concept, empathic concern based on science learning experience, cooperation for promoting rationality of inquiry method, positive perception of scientific endeavor, respect for scientists' attitudes toward research, confidence in future scientific research, persistence in trial and error'. Based on the results of this study, we proposed the research methods of character in the field of science education in the future.

Analysis of long-term water level change of Dongrae hot spring using time series methods (시계열 방법을 이용한 동래온천 수위의 장기적인 변화 분석)

  • Jeon, Hang-Tak;Hamm, Se-Yeong;Cheong, Jae-Yeol;Lee, Cheol-Woo;Lee, Jong-Tae;Lim, Woo-Ri
    • Journal of the Geological Society of Korea
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    • v.54 no.5
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    • pp.529-544
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    • 2018
  • Dongrae hot spring belongs to the residual magma type and has a long history of bathing since the Silla dynasty in Korea. Due to long development of hot spring water, it is expected that the amount of hot spring water in Dongrae hot spring has been changed. In this study, long-trem water level data of Dongrae hot spring were examined for recognizing the change of the hot spring. By the fluctuation analysis of the hot spring water level from January 1992 to July 2018, the maximum and minimum annual drawdowns of no. 27 well were 137.70 and 71.60 meters, respectively, with an average drawdown of 103.39 m. On the other hand, the maximum and minimum annual drawdowns of no. 29 well were 137.80 and 71.70 meters, with an average drawdown of 103.49 m. Besides, drawdown rate became bigger in recent years. As a result of analyzing autocorrelation of the two wells, the correlation coefficient ranged from 0.919 to 0.991, showing seasonal groundwater level fluctuation. The cross correlation analysis between water level and precipitation as well as water level and hot spring discharge resulted in the correlation coefficients of -0.280 ~ 0.256 and 0.428 ~ 0.553, respectively. Therefore, using Dongnae hot-spring water level data from 1992 to 2018, the Mann-Kendall test and Sen's test showed that the continuous decline of water level was mainly caused by the pumping of the hot spring water among various reasons.

The Effect of Influencer's Characteristics and Contnets Quality on Brand Attitude and Purchase Intention: Trust and Self-congruity as a Mediator (소셜미디어 인플루언서의 개인특성과 콘텐츠 특성이 브랜드 태도와 구매의도에 미치는 영향: 신뢰와 자아일치성을 매개로)

  • Lee, Myung Jin;Lee, Sang Won
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.16 no.5
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    • pp.159-175
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    • 2021
  • This study attempted to analyze the relationship between influencer's characteristic factors such as professionalism, authenticity, and interactivity and content quality factors consisting of accuracy, completeness, and diversity on brand attitude and purchase attitude through trust and self-consistency. To reveal the structural relationship between main variables, a survey was conducted on 201 users. An EFA, CFA, and reliability analysis were performed to confirm reliability and validity. And structural equation was conducted to verify hypothesis. The main results are as follows. First, it was found that professionalism and interactivity had a significant positive effect on trust. And, accuracy, completeness, and variety were all found to have a significant positive effect on trust. Second, in the relationship between individual characteristic factors and self-consistency, it was found that professionalism and authenticity had a significant positive effect on self-consistency. In addition, in the relationship between content quality and self-consistency, accuracy, completeness, and diversity were found to have a positive effect on self-consistency along with trust. Third, in the relationship between trust and self-consistency on brand attitude and purchase intention, both trust and self-consistency were found to have a statistically significant positive effect on brand attitude. It was found that only self-consistency and brand attitude had a statistically significant positive effect on purchase intention. These findings showed that when users perceive professionalism and interaction with influencer, trust increases, and professionalism and progress increase self-consistency with influencer. In addition, in the case of content quality, it was found that trust and self-consistency responded positively when perceived content quality through content accuracy, completeness, and diversity. Also, trust and self-consistency increased attitudes toward brands and could influence consumption behavior such as purchase intention. Therefore, for effective marketing performance using influencer's influence in the field of influencer marketing, which has a strong information delivery on products and brands, not only personal characteristics such as professionalism, authenticity, and interactivity, but also quality of content should be considered. The above research results are expected to suggest implications for marketing strategies and practices as one available basic data to exert the expected effect of marketing using influencer.

Vegetation Structure and Growth Environmet of Diabelia spathulata (Siebold & Zucc.) Landrein Population in Mt. Cheonseong, Korea (천성산 주걱댕강나무 개체군의 식생구조와 생육환경)

  • Yi, Myung Hoon;Yoo, Sung Tae;Jang, Jeong Gul
    • Korean Journal of Plant Resources
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    • v.34 no.4
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    • pp.346-361
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    • 2021
  • The range of D. spathulata identified in this survey was between N 35° 24' 58" ~ N 35° 26' 35", E 129° 05' 43" ~ E 129° 07' 04". It is located at an altitude of 98~592 m. The soil pH was strongly acidic in the range of 4.2~4.9, with a canopy openness of 18.56% and a chlorophyll index of 36.74 ± 2.80. As a result of the TWINSPAN analysis, 20 plots of 100 m2 each were divided in 4 communities: Pinus densiflora community, Quercus monglica-Diabelia spathulata community, Quercus serrata-Diabelia spathulata community and Carpinus tschonoskii subassociation. The result of species diversity was 0.7615, and evenness and dominance were found to be 0.6077 and 0.3923, respectively. The height of D. spathulata is up to 3.4 m, and the average height is 1.1 m, with most of the species distributed as shrubbery and herbaceous. The average population density of the 20 plots was 1.635 individuals/m2, the height range of flowering was 1.0 ~ 1.8 (aver. 1.39 m) and the rate of flowering was 27.37%. It's propagation pattern was mainly formed by extending the rhizome to the side, creating a colony of ground stems.

Development of High-frequency Data-based Inflow Water Temperature Prediction Model and Prediction of Changesin Stratification Strength of Daecheong Reservoir Due to Climate Change (고빈도 자료기반 유입 수온 예측모델 개발 및 기후변화에 따른 대청호 성층강도 변화 예측)

  • Han, Jongsu;Kim, Sungjin;Kim, Dongmin;Lee, Sawoo;Hwang, Sangchul;Kim, Jiwon;Chung, Sewoong
    • Journal of Environmental Impact Assessment
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    • v.30 no.5
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    • pp.271-296
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    • 2021
  • Since the thermal stratification in a reservoir inhibits the vertical mixing of the upper and lower layers and causes the formation of a hypoxia layer and the enhancement of nutrients release from the sediment, changes in the stratification structure of the reservoir according to future climate change are very important in terms of water quality and aquatic ecology management. This study was aimed to develop a data-driven inflow water temperature prediction model for Daecheong Reservoir (DR), and to predict future inflow water temperature and the stratification structure of DR considering future climate scenarios of Representative Concentration Pathways (RCP). The random forest (RF)regression model (NSE 0.97, RMSE 1.86℃, MAPE 9.45%) developed to predict the inflow temperature of DR adequately reproduced the statistics and variability of the observed water temperature. Future meteorological data for each RCP scenario predicted by the regional climate model (HadGEM3-RA) was input into RF model to predict the inflow water temperature, and a three-dimensional hydrodynamic model (AEM3D) was used to predict the change in the future (2018~2037, 2038~2057, 2058~2077, 2078~2097) stratification structure of DR due to climate change. As a result, the rates of increase in air temperature and inflow water temperature was 0.14~0.48℃/10year and 0.21~0.41℃/10year,respectively. As a result of seasonal analysis, in all scenarios except spring and winter in the RCP 2.6, the increase in inflow water temperature was statistically significant, and the increase rate was higher as the carbon reduction effort was weaker. The increase rate of the surface water temperature of the reservoir was in the range of 0.04~0.38℃/10year, and the stratification period was gradually increased in all scenarios. In particular, when the RCP 8.5 scenario is applied, the number of stratification days is expected to increase by about 24 days. These results were consistent with the results of previous studies that climate change strengthens the stratification intensity of lakes and reservoirs and prolonged the stratification period, and suggested that prolonged water temperature stratification could cause changes in the aquatic ecosystem, such as spatial expansion of the low-oxygen layer, an increase in sediment nutrient release, and changed in the dominant species of algae in the water body.

Development of A Material Flow Model for Predicting Nano-TiO2 Particles Removal Efficiency in a WWTP (하수처리장 내 나노 TiO2 입자 제거효율 예측을 위한 물질흐름모델 개발)

  • Ban, Min Jeong;Lee, Dong Hoon;Shin, Sangwook;Lee, Byung-Tae;Hwang, Yu Sik;Kim, Keugtae;Kang, Joo-Hyon
    • Journal of Wetlands Research
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    • v.24 no.4
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    • pp.345-353
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    • 2022
  • A wastewater treatment plant (WWTP) is a major gateway for the engineered nano-particles (ENPs) entering the water bodies. However existing studies have reported that many WWTPs exceed the No Observed Effective Concentration (NOEC) for ENPs in the effluent and thus they need to be designed or operated to more effectively control ENPs. Understanding and predicting ENPs behaviors in the unit and \the whole process of a WWTP should be the key first step to develop strategies for controlling ENPs using a WWTP. This study aims to provide a modeling tool for predicting behaviors and removal efficiencies of ENPs in a WWTP associated with process characteristics and major operating conditions. In the developed model, four unit processes for water treatment (primary clarifier, bioreactor, secondary clarifier, and tertiary treatment unit) were considered. Additionally the model simulates the sludge treatment system as a single process that integrates multiple unit processes including thickeners, digesters, and dewatering units. The simulated ENP was nano-sized TiO2, (nano-TiO2) assuming that its behavior in a WWTP is dominated by the attachment with suspendid solids (SS), while dissolution and transformation are insignificant. The attachment mechanism of nano-TiO2 to SS was incorporated into the model equations using the apparent solid-liquid partition coefficient (Kd) under the equilibrium assumption between solid and liquid phase, and a steady state condition of nano-TiO2 was assumed. Furthermore, an MS Excel-based user interface was developed to provide user-friendly environment for the nano-TiO2 removal efficiency calculations. Using the developed model, a preliminary simulation was conducted to examine how the solid retention time (SRT), a major operating variable affects the removal efficiency of nano-TiO2 particles in a WWTP.

A Plan to Strengthen the Role of Citizens as Co-Creators of Smart City Services - Focused on the Development of Function Issue Card Technology - (스마트도시서비스 공동창의자로서의 시민 역할 강화 방안 - 기능카드 기법 개발을 중심으로 -)

  • JI, Sang-Tae;PARK, Jun-Ho;PARK, Joung-Woo;NAM, Kwang-Woo
    • Journal of the Korean Association of Geographic Information Studies
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    • v.24 no.2
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    • pp.1-11
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    • 2021
  • Lately, the Korean Government has gradually expanded participation by local residents who are users of the area in the smart city project for the construction of region specialization smart city service (hereinafter called "Smart Service") and the enhancement in the citizen's awareness. However, due to the lack of information on smart service-related technology, there has been a limitation in getting the specific opinion of citizens in the process of designing the Smart Service. In this study, reports made by 4 four local governments which were selected for implementation of 2019 "Smart Town Challenge Projects" were reviewed to diagnose the actualization level of the smart service suggested by citizens through the living lab. The analysis results show that though the smart service plan was established by using diverse design thinking methodology through the living lab, there was a limitation in having citizens design the specific functions of the smart service. So, this study suggests the function issue card technique which can be used by modulating and freely combining four elements such as information collection, processing, supplying method and technique of the smart service and the service contents. This function issue card technique was directly applied to the living lab of the smart city project to verify its effectiveness. It was found that through this technique, citizens can combine the functions and contents of the smart service to materialize smart services at the level of detailed functions. The function issue card technique suggested in this study is expected to contribute to the actualization of opinions for the role of citizens as co-creators in solving local problems in the citizen participation type smart city plan in the future, thus helping the design of the regional specialization smart service.

A Study on Type Classification of Erosion Control Dam using Ecosystem Connectivity (생태연결성을 고려한 사방댐 유형분류에 관한 연구)

  • Koo, Gil-Bon;Kim, Min-Sik;Kim, Chul;Yu, Seung-mun
    • Journal of Korean Society of Forest Science
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    • v.100 no.3
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    • pp.483-493
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    • 2011
  • Erosion control dams play a primary role in preventing or controlling natural disasters (landslide and debris flow etc.) and also conserve ecosystem in forested watersheds. This study examines structural characteristics of the dams such as the height of ecosystem control and the ecosystem permeability of the erosion control dams under standard drawings and the existing construction works. The objective of this study was to characterize the type classification of erosion control dams as ecosystem. Average permeability was highest on eco-piller dam (63.0%), followed in increasing order by wire rope (13.9%), silt dam (10.9%), multifunctional dam (7.2%), and gravity dam (0.4%). The height of ecosystem control was highest on gravity dam (3.2 m), followed in increasing order by multifunctional dam (1.7 m), wire rope dam (1.2 m), silt dam (0.6 m), and eco-piller dam (0.0 m). Criteria for defining the height of ecosystem control was indefinite. We grouped erosion control dams into three functional types (eco-connection, eco-semi connection, and eco-disconnection) by considering physical and structural characteristics such as the ecosystem permeability and the height of ecosystem control. The type of eco-connection (permeability > 20%) had connection areas from streambed to adjacent riparian areas, and these connection areas serve as ecosystem corridors for fauna and flora. Typical wildlife species includes mammals, reptiles, amphibians, and fishes. The type of eco-semi connection (5% < permeability < 20%) had < 2 m in the eco-barrier height from streambed, however, this type of dams partially serve as wildlife corridors and often provide fish ways. The type of eco-disconnection (permeability < 5%) had > 2 m in the eco-barrier height from streambed, thereby preventing wildlife movement.