• Management & Information Systems Review
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• v.37 no.2
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• pp.187-207
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• 2018

This study examines the negative relationship between accounting conservatism and excess executive compensation and examines whether their relationship increases as managerial incentive compensation intensity increases. For this purpose, a total of 2,755 company-years were selected for the analysis of the companies listed on the Korea Stock Exchange from December 2012 to 2016 as the final sample. The results of this study are as follows. First, there is a statistically significant negative relationship between accounting conservatism and manager overpayment. This implies that managers' incentives to distort future cash flow estimates by over booking assets or accounting profits in order to maximize their compensation when manager compensation is linked to firm performance. In this sense, accounting conservatism can reduce opportunistic behavior by restricting managerial accounting choices, which can be interpreted as a reduction in overpayment to managers. Second, we found that the relationship between accounting conservatism and excess executive compensation increases with the incentive compensation for accounting performance. The higher the managerial incentive compensation intensity of accounting performance is, the more likely it is that the manager has the incentive to make earnings adjustments. Therefore, the high level of incentive compensation for accounting performance means that the ex post settling up problem due to over-compensation can become serious. In this case, the higher the managerial incentive compensation intensity for accounting performance, the greater the role and utility of conservatism in manager compensation contracts. This study is based on the fact that it presents empirical evidence on the usefulness of accounting conservatism in managerial compensation contracts theoretically presented by Watts (2003) and the additional basis that conservatism can be used as a useful tool for investment decision.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.3 no.1
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• pp.28-30
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• 1978

Communication actions as a social band or Human community stick (fast) to human being ceaselessly w without stopping everywhere. All of comm. actions can be kept up and developed by the education of its own. Comm. actions have to include a character of social process, and so for it the social science should t to be some essential part of it. Therefore, Comm. education have to be schemed for achieving with a point of view of synthetical s science including technical and social factor. However, recentry Comm. education be suffered to lose of itowns essential attribute and individual i independence becausing to reduce social weight recklessly in their education It is a prindiple that Comm. science is an integrate science being composed of human, social and t technical subdepartments and so comm. education have to obey for Comm. constuctional theory, i international and social claim. Originally in Korea a educational idea and genealogy forming by the comm. scientific theory has I inherited on orthodoxy. But in 1961, communication college that is only the orthodox model of Comm. education, was f forced to close by some reckless policy and then the national administration for the Comm. education h have been weakened, and so recently it’s education became to degenerate as out of genealogy or n nonsystem alike some scattering Family. On the other side, today comm. science make to it’s modern scientific factor and to keep its l integrate level, therefore, all of educational provisions and administration for the telecomm. should t to be supplement to be fit for their plural chatacters. Comm. education have to occupy an individual educational system through the comm. theory, and t then it can be coexisted with neighbour scientific field equally and can include, connect coordinate o or effect its inference in each subfactor organically. Finally, educational system for telecommunication should to be requested as preeedence that i independent field including pluralism must be formed and sufficient autonomy be guarenteed, and s so Comm. education must be to restored its orthodox genealogy and be recovered individual system a and seIfrestraint field, and then it can be accomplished its own duty for nation and society.

• The Journal of Korean Academy of Prosthodontics
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• v.54 no.3
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• pp.234-238
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• 2016

Purpose: Increasing use of computer aided design-computer aided manufacturing (CAD-CAM) system and number of design software made design of restoration easy and quick. Outcome of restoration has been dependent on dental technician's wax up proficiency, dentists can design restoration for themselves now. This study aims to investigate the outcome of restoration designs, according to handling skill of CAD-CAM design tool. Materials and methods: A patient's mandibular right 1st molar was prepared. After taking impression, stone model was made, scanned the stone model with 3 shape intra-oral scanner, stereolithography (STL) file was extracted. With 3shape dental designer, one dental technician with more than 5 years work experience (designer 0) and three dental technicians with less than 2years work experience (designer 1, 2, 3-group DT) and 4 1st year residents (designer 4, 5, 6, 7-group RT) designed gold crown on the same STL file. Designed crown's MD (mesio-distal) and BL (bucco-lingual) diameter, height of crown, inter-cuspal distance, number of occlusal contact points were compared. Statistical analysis was carried out, test of normality within each group, using independent t-test. Number of contact points were compared, using Wilcoxon signed-rank test. Results: There was no significant difference between group DT and group RT. Number of contact points also resulted in no significant difference. Conclusion: The outcome of each designed crowns showed no statistical differences, in values which can be expressed as numbers. Subjective factors were different. With increasing proficiency in handling designing software, fabrication of restorations according to each designer's occlusal concept can be made easy.

• Radiation Oncology Journal
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• v.22 no.3
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• pp.184-191
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• 2004

Purpose: In order to improve the proper use of radiotherapy and breast-conserving treatment (BCT) in the management of breast cancer, current status of breast cancer treatment in Korea was surveyed nationwide and the use of BCT were evaluated. Materials and Methods: Patients characteristics and treatment pattern of 1048 breast cancer patients from 27 institutions diagnosed between January, 1998 and June, 1998 were analyzed. The incidence of receiving BCT was analyzed according to the stage, age, geography, type of hospital, and the availability of radiotherapy facility. Results: Radical mastectomy was peformed in 64.8$\%$ of total patients and 26$\%$ of patients received breast- conserving surgery (BCS). The proportions of patients receiving BCT were 47.5$\%$ in stage 0, 54.4$\%$ in stage I, and 20.3$\%$ in stage II, Some of the patients (6.6$\%$ of stage I, 10.1$\%$ of stage II and 66.7$\%$ of stage III) not received radiotherapy after BCS. Only 45$\%$ of stage III patients received post-operative radiotherapy after radical mastectomy. The proportion of patients receiving BCT was different according to the geography and availability of radiotherapy facilities. Conclusion: Radiotherapy was not fully used in the management of breast cancer, even in the patients received breast-conserving surgery. The proportion of the patients who received BCT was lower than the report of western countries. To improve the application of proper management of breast cancer, every efforts such as a training of physicians, public education, and improving accessibility of radiotherapy facilities should be done. The factors predicting receipt of BCT were accessibility of radiotherapy facility and geography. Also, periodic survey like current research is warranted.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.16 no.4
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• pp.153-165
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• 2021

With the disappearance of boundaries between online and offline, the O2O(online to offline) platform service is rapidly growing. Unlike general products, freshness is an important decision-making factor for agri-food, and there are many limiting factors for growth as an open market among O2O platforms due to the characteristics of difficult refunds and exchanges compared to other items and new transaction methods. In order to overcome these obstacles, consumer innovation must be considered. The purpose of this study was to investigate the influence of O2O(online to offline) platform characteristics perception on agri-food repurchase intentions. And an empirical survey of the hypothesis is made that innovation will show a moderating effect between agri-food O2O platform characteristics and repurchase intention. And an empirical survey of the hypothesis is made that innovation will show a moderating effect between agri-food O2O platform characteristics and repurchase intention. For this purpose, Using a convenience sampling technique, an online survey was conducted through Google survey from April 1 to April 15, 2021. A total of final analysis data were collected from a total of 270 purchase experienced of agri-food O2O(online to offline) platform. The SPSS program was used for analysis, and multiple regression analysis was used for hypothesis verification. The results showed that Economic, Interaction, and Playfulness had a significant positive effect on agri-food repurchase intend. Also, Interactivity × innovation, playfulness × innovation were found to have a significant positive (+) effect on repurchase intention. The results of this study show that innovation reduces the burden on consumers for new systems and mobile transactions. The results of this study suggest that convenient interface design is important for activating O2O transactions of agri-food. In addition, education and support are needed to strengthen the IT competency of farmers. The results of this study will be able to contribute to the establishment of infrastructure for agri-food open market shopping malls. In future studies, the influence of the O2O platform type on the purchase intention should be studied continuously.

• The Journal of Korean Society for Radiation Therapy
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• v.33
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• pp.127-135
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• 2021

Purpose : The purpose of the study is to evaluate the efficiency of Vertical MLC VMAT plan(VMV plan) Using 273° and 350° collimator angle compare to Complemental MLC VMAT plan(CMV plan) using 20° and 340° collimator angle for nasopharyngeal carcinoma. Materials & Methods : Thirty patients treated for nasopharyngeal carcinoma with the VMAT technique were retrospectively selected. Those cases were planned by Eclipse, PO and AcurosXB Algorithm with two 6MV 360° arcs and Each arc has 273° and 350° of collimator angle. The Complemental MLC VMAT plans are based on existing treatment plans. Those plans have the same parameters of existing treatment plans but collimator angle. For dosimetric evaluation, the dose-volumetric(DV) parameters of the planning target volume (PTV) and organs at risk (OARs) were calculated for all VMAT plans. MCSv(Modulation complexity score of VMAT), MU and treatment time were also compared. In addition, Pearson's correlation analysis was performed to confirm whether there was a correlation between the difference in the MCSv and the difference in each evaluation index of the two treatment plans. Result : In the case of PTV evaluation index, the CI of PTV_67.5 was improved by 3.76% in the VMV Plan, then for OAR, the dose reduction effect of the spinal cord (-14.05%) and brain stem (-9.34%) was remarkable. In addition, the parotid glands (left parotid : -5.38%, right : -5.97%) and visual organs (left optic nerve: -4.88%, right optic nerve: -5.80%, optic chiasm : -6.12%, left lens: -6.12%, right lens: -5.26%), auditory organs (left: -11.74%, right: -12.31%) and thyroid gland (-2.02%) were also confirmed. The difference in MCSv of the two treatment plans showed a significant negative (-) correlation with the difference in CI (r=-0.55) of PTV_54 and the difference in CI (r=-0.43) of PTV_48. Spinal cord (r=0.40), brain stem (r=0.34), and both salivary glands (left: r=0.36, right: r=0.37) showed a positive (+) correlation. (For all the values, p<.05) Conclusion : Compared to the CMV plan, the VMV plan is considered to be helpful in improving the quality of the treatment plan by allowing the MLC to be modulated more efficiently

• Journal of Korean Home Economics Education Association
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• v.33 no.1
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• pp.169-185
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• 2021

The purpose of this study is to apply the clothing teaching-learning plan from a critical science perspective developed to improve teenager's empowerment, and to examine it's effects. A total of 12 plans of 5 modules(Module A to E) developed from critical science perspective were implemented for four weeks. Second-year students (N 42) of K Middle School located in Y-si, Gyeonggi-do participated in the study in the study, and the survey results were analyzed quantitatively using t-tests. For the quality analysis, The student interview data, action reports and etc. were collected, and qualitative analysis was conducted using empowerment model as the analysis framework. The findings of study are follows. First, two hours each for modules A to D, and four hours for module E were assigned, because module E included an action project. In the action projects by for groups, students were expected to take the lead in conducting the activities such as developing promotional posters, posting opinions online, promoting videos, informing how to make recyclables, and donating to the community. Second, as a result of analyzing the pre-implementation vs post-implementation empowerment scores, a significant difference was found in social-political empowerment (t=-2.06, p<0.05). According to the analysis of student interviews and students project's reports, students were found to become aware of empowerment through the instruction. On the intrapersonal level, positive self-awareness and self-efficacy, and on the interpersonal level, smooth communication and democratic decision-making were confirmed. This study is meaningful in that regular a home economics instruction class from a critical science perspective have made a quantitative and qualitative impact on teenagers' improvement empowerment, providing opportunities to find their roles in the soceity, cooperate with others, and behave responsibly as members of society.

• KOREAN JOURNAL OF CROP SCIENCE
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• v.30 no.4
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• pp.460-470
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• 1985

Experiments were carried out to evaluate the standard gravity in determining potential kernel size and to determine the effective sampling way by analyzing intra - and inter - plant variations for some source and sink characters using eleven semi-dwarf indica and three japonica cultivars including four semi-dwarf indica nearisogenic lines. Also, additional experiments were conducted to understand yearly variation and variety x year interaction effects for ten characters related to source and sink and to characterize the varietal difference of pre- and post-heading self-competition employing three parental varieties and their F$\sub$5/ progenies in 1982 and 1983. It is desirable to determine the potential kernel size by average kernel wight of rice grains showing above 1.15 specific gravity. There was significant difference in leaf area per tiller, spikelets and sink capacity per panicle among vigorous, intermediate and inferior tillers classified by differentiated order and vigorousness. Although it was difficult to find out any significant difference in grain-fill ratio, ratio of perfectly ripened grain, potential kernel size and sink/source ratio between vigorous and intermediate tillers, there was big difference between them and inferior one. The coefficients of variation within each tiller-group for some characters related to source and sink were larger with the order of vigorous tillers < intermediate one '||'&'||'lt; inferior one, and the average heritability of all characters, evaluated by the ratio of varietal variance (equation omitted) to total variance (equation omitted), were higher with the order of inferior tillers '||'&'||'lt; intemediate one '||'&'||'lt; superior one. Therefore, it is desirable to sample the vigorous tillers to represent the varietal difference of these traits. '82-'83 year variations of three parental cultivars were significant for all traits except for leaf area/tiller, panicles/hill, leaf area index and rough rice yield. The characters showing highly significant variance of variety x year interaction were growth duration from transplanting to heading, leaf area/tiller, sink/source ratio, sink capacity/panicle and grain yield. Generalized yearly response of three parental varieties (Suweon 264, Raegyeong, IR1317-70-l) and their F$\sub$5/ progenies on the 1st and 2nd principal components extracted from ten source and sink characters generally exhibited reduction in both source and sink. However, there were diverse variety x year interactions such as progenies showing similar reaction with their parents and intermediate or recombinational yearly response with little or considerable yearly movement on the four-dimensional planes of the two upper principal components between 1982 and 1983. Sink characters revealing highly significant border effect were grain-fill ratio, spikelets and sink capacity per panicle. Among them the latter two especially showed significant variety x border effect interaction. Self-competition characterized by relative weakness of inside plant's sink characters compared to the border one was more severe during the reproductive stage before heading than maturing stage. Though the larger sink capacity per panicle generally disclosed the severer self-competition, some lines (like Suweon 264) revealed severe self-competition with small sink capacity while a few others showed tender self-competition in spite of big sink capacity per panicle.

• The Korean Journal of Nuclear Medicine Technology
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• v.12 no.3
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• pp.235-240
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• 2008

Purpose: At the beginning of PET/CT, Computed Tomography was mainly used only for Attenuation Correction (AC), but as the performance of the CT have been increase, it could give improved diagnostic information with Contrast Media. But it was controversial that Contrast Media could affect AC on PET/CT scan. Some submitted thesis' show that Contrast Media could overestimate when it is for AC data processing. On the contrary, the opinion that Contrast Media could be possible to affect the alteration of SUV because of the overestimated AC. But it does not have a definite effect on the diagnosis. Thus, the affection of Contrast Media on AC was investigated in this study. Materials and Methods: Patient inclusion criteria required a history of a malignancy and performance of an integrated PET/CT scan and contrast- enhanced CT scan within a 1-day period. Thirty oncologic patients who had PET/CT scan from December 2007 to June 2008 underwent staging evaluation and met these criteria. All patients fasted for at least 6 hr before the IV injection of approximately 5.6 MBq/kg (0.15 mCi/kg) of $^{18}F$-FDG and were scanned about 60 min after injection. All patients had a whole body PET/CT performed without IV contrast media followed by a contrast-enhanced CT on the Discovery STe PET/CT scanner. CT data were used for AC and PET images came out after AC. The ROIs drew and measured SUV. A paired t-test of these results was performed to assess the significance of the difference between the SUV obtained from the two attenuation corrected PET images. Results: The mean and maximum Standardized Uptake Values (SUV) for different regions averaged over all Patients. Comparing before using Contrast Media and after using, Most of ROIs have the increased SUV when it did Contrast Enhanced CT compare to Non-Contrast enhanced CT. All regions have increased SUV and also their p value was under 0.05 except the mean SUV of the Heart region. Conclusion: In this regard, the effect on SUV measurements that occurs when a contrast-enhanced CT is used for attenuation correction could have significant clinical ramifications. But some submitted thesis insisted that the percentage change in SUV that can determine or modify clinical management of oncology patients is small. Because there was not much difference that could be discovered by interpreter. But obviously the numerical change was occurred and on the stage finding primary region, small change would be base line, such as the region of liver which has greater change than the other regions needs more attention.

• Journal of Animal Environmental Science
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• v.10 no.3
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• pp.155-162
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• 2004

The livestock liquid manure is one of important source for production of friendly environmental crops and have been used widespreadly in recent years. This survey is to eventually investigate the actual conditions of liquid manure utilization for cultivation of crops in the agricultural farm, based on the survey for 61 selected farms in 8 provinces(except Jeju province) included 22 counties in Korea. The results obtained in this survey were summarized as follow; $72.1\%$ of liquid manure storage tank(44) was located in the farmland and $27.9\%$(17) was in the fm. Most of liquid manure tank volume and material were 200 M/T($67.2\%$) and Polyethylene Double Frame panel($44.3\%$). The pro-portions of liquid manure application land were $45.9\%$ for rice paddy, $36.1\%$ for dry field, $16.4\%$ for orchard and $1.6\%$ for other, respectively. The controversial points of liquid manure utilization were malodor($60.7\%$), equipment possession($22.9\%$), no problem($13.1\%$) and farmland possession ($2.3\%$), respectively.