• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.16 no.2
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• pp.177-188
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• 2021

On December 2015, Financial Supervisory Service(FSS) announced the four key thematic audit review areas, one of them is an appropriation of unbilled revenue. Accounting of unbilled revenue is intertwined with a percentage of completion, that is concerned about discretionary decision by manager. Therefore, if manager motivated by income-increasing manipulation is exaggerating percentage of completion, unbilled revenue is excessively recognized. This problem is caused the serious accounting issues(e.g., shock at a loss for 2013 fiscal year by some construction firms, malpractice of accounting in order-made production industry). Distrust of accounting was grown because the shipbuilding and construction industries successively went poor management and bad accounting of them is revealed. Those accounting issues were the trigger for problem recognition of unbilled revenue, they were background for the designation of appropriation unbilled revenue as thematic audit review areas by FSS. Therefore, this study verified effectiveness of thematic audit review by empirically analyzing whether designation of thematic audit review makes the firm increases conservative behavior. Conservative accounting is estimated by using Basu(1997) model. We analyzed the effect of the thematic audit review on conservative accounting of unbilled revenue by comparing with reflecting unbilled revenue or not. The sample for test consists of firm-years the manufacturing and construction industries from 2012 to 2017. The test results of this study suggested that the conservative accounting of unbilled revenue after designation of the thematic audit review was significantly increased. We also tested again by classifying whether or not it is construction industry. We found that construction industry is more conservative than the other industry only for the designated year of the thematic audit review, otherwise there was not any evidence for significantly increasing conservatism. This study contributes to the literature by empirically analysing relationship of the unbilled revenue to the thematic audit review from the perspective of the conservatism and verifying effectiveness of the thematic audit review.

• Journal of the Korean Electrochemical Society
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• v.24 no.4
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• pp.120-132
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• 2021

Although the development of high-Nickel is being actively carried out to solve the capacity limitation and the high price of raw cobalt due to the limitation of high voltage use of the existing LiCoO₂, the deterioration of the battery characteristics due to the decrease in structural stability and increase of the Ni content. It is an important cause of delaying commercialization. Therefore, in order to increase the high stability of the Ni-rich ternary cathod material LiNi_0.6Co_0.2Mn_0.2O₂, precursor Ni_0.6Co_0.2Mn_0.2-x(OH)₂/xTiO₂ was prepared using a nanosized TiO₂ suspension type source for uniform Ti substitution in the precursor. It was mixed with Li₂CO₃, and after heating, the cathode active material LiNi_0.6Co_0.2Mn_0.2-xTi_xO₂ was synthesized, and the physical properties according to the Ti content were compared. Through FE-SEM and EDS mapping analysis, it was confirmed that a positive electrode active material having a uniform particle size was prepared through Ti-substituted spherical precursor and Particle Size Analyzer and internal density and strength were increased, XRD structure analysis and ICP-MS quantitative analysis confirmed that the capacity was effectively maintained even when the Ti-substituted positive electrode active material was manufactured and charging and discharging were continued at high temperature and high voltage.

• Research in Plant Disease
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• v.27 no.4
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• pp.172-179
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• 2021

This study aimed to assess the disease incidence and distribution of toxigenic in Korean triticale. The pathogen of triticale that cause Fusarium head blight were isolated from five different triticale cultivars that cultivated in Suwon Korea at 2021 year. The 72 candidate were classified as a Fusarium asiaticum by morphology analysis and by ITS1, TEF-1α gene sequence analysis. And the results of pathogenicity with 72 isolates on seedling triticale, 71 isolates were showed disease symptom. Also, seven out of 71 Fusarium isolates were inoculated on the wheat, to test the pathogenicity on the different host. The results showed more low pathogenicity on the wheat than triticale. The results of analysis of toxin type with 72 isolates, 64.6% isolates were produced nivalenol type toxin and other 4.6% and 30.8% isolates were produce 3-acetyldeoxynivalenol and 15-acetyldeoxynivalenol, respectively. To select fungicide for control, the 72 Fusarium isolates were cultivated on the media that containing four kinds fungicide. The captan, hexaconazole, and difenoconazole·propiconazole treated Fusarium isolates were not showed resistance response against each fungicide. However, six isolates out of 72 isolates, showed resistance response to fludioxonil. This study is first report that F. asiaticum causes Fusarium head blight disease of triticale in Korea.

• Korean Journal of Remote Sensing
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• v.38 no.6_1
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• pp.1125-1139
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• 2022

In an unmanned aerial vehicles (UAVs) system, a physical offset can be existed between the global positioning system/inertial measurement unit (GPS/IMU) sensor and the observation sensor such as a hyperspectral sensor, and a lidar sensor. As a result of the physical offset, a misalignment between each image can be occurred along with a flight direction. In particular, in a case of multi-sensor system, an observation sensor has to be replaced regularly to equip another observation sensor, and then, a high cost should be paid to acquire a calibration parameter. In this study, we establish a precise sensor model equation to apply for a multiple sensor in common and propose an independent physical offset estimation method. The proposed method consists of 3 steps. Firstly, we define an appropriate rotation matrix for our system, and an initial sensor model equation for direct-georeferencing. Next, an observation equation for the physical offset estimation is established by extracting a corresponding point between a ground control point and the observed data from a sensor. Finally, the physical offset is estimated based on the observed data, and the precise sensor model equation is established by applying the estimated parameters to the initial sensor model equation. 4 region's datasets(Jeon-ju, Incheon, Alaska, Norway) with a different latitude, longitude were compared to analyze the effects of the calibration parameter. We confirmed that a misalignment between images were adjusted after applying for the physical offset in the sensor model equation. An absolute position accuracy was analyzed in the Incheon dataset, compared to a ground control point. For the hyperspectral image, root mean square error (RMSE) for X, Y direction was calculated for 0.12 m, and for the point cloud, RMSE was calculated for 0.03 m. Furthermore, a relative position accuracy for a specific point between the adjusted point cloud and the hyperspectral images were also analyzed for 0.07 m, so we confirmed that a precise data mapping is available for an observation without a ground control point through the proposed estimation method, and we also confirmed a possibility of multi-sensor fusion. From this study, we expect that a flexible multi-sensor platform system can be operated through the independent parameter estimation method with an economic cost saving.

• Journal of the Society of Cosmetic Scientists of Korea
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• v.48 no.3
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• pp.189-196
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• 2022

Plasma refers to an ionized gas that is often referred to as "the fourth phase of matter", following solid, liquid, and gas. Plasma has traditionally been utilized for industrial applications such as welding and neon signs, but its promise in biomedical fields such as cancer treatment and dermatology has lately been recognized. Indeed, due to its beneficial effects in promoting collagen production, improving skin tone, and eliminating harmful bacteria in the skin, plasma treatment constitutes an important target for dermatological research. In this study, a plasma device for cosmetic manufacturing based on nitrogen, the main component of the atmosphere, was designed and assembled. Moreover, nitric oxide (NO) was selected since is easier to follow and evaluate than other nitrogen plasma active species, and its contents were measured to perform a quantitative and qualitative evaluation of plasma. First, an injection method, using different proximities labeled "sinking" and "non sinking" treatments, was performed to test the most efficient plasma treatment method. As a result, it was observed that the formulation obtained by a non sinking treatment was more effective. Furthermore, toner and ampoule were selected as cosmetics formulations, and the characteristics of the formulation and changes in the injected plasma state were observed. In both formulations, the successful injection of NO plasma was 2 times higher in toner formulation than ampoule formulation, and it gradually decreased with time, having dissipated after a week. It was confirmed that the nitrogen plasma used did not affect the stability of the toner and ampoule formulations at low temperature (4 ℃), room temperature (25 ℃), and high temperature (37 ℃ and 50 ℃) conditions. The results of this study demonstrate the potential of plasma cosmetics and highlight the importance of securing the stability of the injected plasma.

• 한국노년학
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• v.40 no.4
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• pp.729-746
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• 2020

For the development and better use of information and communication technology(ICT) for promoting health and quality of life in older people, it is important to understand personal factors associated with ICT use. The aims of this study were to describe the pattern of ICT use according to health characteristics of elderly and to investigate significant factors related to ICT use among three age groups. The data of 2017 National Survey of Older Koreans was used for analysis and 10,058 of older adults aged 65 and over were included for study participants. As results, first, the young old(65~74) used more functions of ICT than the middle-old(75~84) and the old-old(85 and over). Second, ICT was more used among older people with good conditions in chronic disease, subjective health, cognition, depression, vision, hearing, walking and IADL. Third, higher prevalence of ICT use was significantly associated with age, education, household income, subjective health, depression, cognitive function, vision limitation and walking limitation. Fourth, factors influencing the use of ICT were a little different among three age groups. For the young-old(65~74), subjective health, depression, cognitive decline, walking limitation, and IADL disability were significant factors affecting on ICT use. For the middle-old(75-84), subjective health, depression, cognitive decline, vision, hearing, and walking limitation were related with their ICT use. For the old-old(85 and over), only cognitive function and depression were associated with their ICT use. Based on these results, this study suggested the need to consider multiple health conditions for developing and using ICT for older adults.

• Korean Chemical Engineering Research
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• v.60 no.4
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• pp.588-593
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• 2022

Terephthalaldehyde (TPA) is introduced as a cross liker to enhance electron transfer of hemin-based cathodic catalyst consisting of polyethyleneimine (PEI), carbon nanotube (CNT) for hydrogen peroxide reduction reaction (HPRR). In the cyclic voltammetry (CV) test with 10 mM H₂O₂ in phosphate buffer solution (pH 7.4), the current density for HPRR of the suggested catalyst (CNT/PEI/hemin/PEI/TPA) shows 0.2813 mA cm^-2 (at 0.2 V vs. Ag/AgCl), which is 2.43 and 1.87 times of non-cross-linked (CNT/PEI/hemin/PEI) and conventional cross liker (glutaraldehyde, GA) used catalyst (CNT/PEI/hemin/PEI/GA), respectively. In the case of onset potential for HPRR, that of CNT/PEI/hemin/PEI/TPA is observed at 0.544 V, while those of CNT/PEI/hemin/PEI and CNT/PEI/hemin/PEI/GA are 0.511 and 0.471 V, respectively. These results indicate that TPA plays a role in facilitating electron transfer between the electrodes and substrates due to the π-conjugated cross-linking bonds, whereas conventional GA cross-linker increases the overpotential by interrupting electron and mass transfer. Electrochemical impedance spectroscopy (EIS) results also display the same tendency. The charge transfer resistance (R_ct) of CNT/PEI/hemin/PEI/TPA decreases about 6.2% from that of CNT/PEI/hemin/PEI, while CNT/PEI/hemin/PEI/GA shows the highest R_ct. The polarization curve using each catalyst also supports the superiority of TPA cross liker. The maximum power density of CNT/PEI/hemin/PEI/TPA (36.34±1.41 μWcm^-2) is significantly higher than those of CNT/PEI/hemin/PEI (27.87±0.95 μWcm^-2) and CNT/PEI/hemin/PEI/GA (25.57±1.32 μWcm^-2), demonstrating again that the cathode using TPA has the best performance in HPRR.

• 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.

• Journal of Bio-Environment Control
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• v.31 no.3
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• pp.143-151
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• 2022

This study was carried out to investigate quantitative characteristics of the cooling effect in a single-span arch greenhouse with roll-up side vents depending on operation of circulation and exhaust fans during ventilation, in order to suggest a practical strategy regarding installation or operation of forced ventilation systems. The examination was conducted under 3 different ventilation conditions (side vents only, side vents + circulation fans, and side vents + circulation fans + exhaust fans). In each condition, variations of internal and external air temperatures and exogenous environmental factors were recorded during ventilation, and the cooling effects were investigated by comparing the normalized temperature difference (NTD) of each ventilation condition. In the morning time (11:00-12:00), a temporary peak in the temperature difference was observed at the beginning of ventilation regardless of ventilation methods. The time taken to the maximum NTD was decreased from 340 s to 110s, and the NTD was dropped from 1.158 to 1.037 as the more forced ventilation systems were operated. The more operations caused the passing time over specific NTD values reduced by 60% as the time was reduced from 1,030 s to 550 s at NTD = 0.8, 1,610 s to 915 s at NTD = 0.6, and 2,315 s to 1,360 s at NTD = 0.4. The temporary peak in NTD was not observed in the afternoon time (14:00-15:00) but it was dropped as quickly as the ventilation started. Also the more operations resulted in the passing time over specific NTD values reduced by 70% as the time was reduced from 560 s to 345 s at NTD = 0.8, from 825 s to 540 s at NTD = 0.6, and from 1,145 s to 810 s at NTD = 0.4. Conclusively, the intervention of the forced ventilation system is recommended in the morning time or in high thermal conditions to achieve more effective and economical ventilation.

• Journal of Bio-Environment Control
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• v.31 no.4
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• pp.423-431
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• 2022

Due to increase of interest in 'carbon neutrality', attempts at agricultural use of CO₂ are increasing. In this study, we used the dry-ice made by CO₂ as by-product in thermoelectric power plant on CO₂ fertilization for production of leafy vegetable in greenhouses. The dry-ice was supplied on three leafy vegetable farms (Allium tuberosum Rottl. ex Spreng, Aster scaber, and Oenanthe stolonifera DC.) located in Hadong, Gyeongsangnamdo. Two greenhouses were used in each leaf vegetable crops, one greenhouse used as the control (non-treatment), other greenhouse used as supplied CO₂. For CO₂ fertilization, a gas sublimated from dry ice was supplied to the greenhouse using a specially designed prototype supply machine. A. tuberosum greenhouse has no difference of CO₂ concentration between the control, and CO₂ fertilization and shown high CO₂ concentration both greenhouses. However, the CO₂ concentrations in A. scaber and O. stolonifera greenhouses were increased in CO₂ fertilization treatment. The growth of A. scaber and O. stolonifera were increased in CO₂ fertilization, and the yield also increased to 36% and 25% than the control, respectively. As a result of economic analysis, the A. scaber has increase of income rate, however A. tuberosum and O. stolonifera has decreased income rate. Thus, the use of the dry-ice made by CO₂ as by-product in thermoelectric power plant has possibility to increase productivity of the leafy vegetable in greenhouse and have agricultural use value.