• Korean Business Review
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• v.11
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• pp.295-317
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• 1998

Environmental accounting identifies and measures environmental costs and provides them to interested parties of corporation. The purposes of this study are as follows: First, it investigates the method of measurement and the timing of recognition of environmental costs. Second, it suggests the method of disclosure of environmental costs. In order to accomplish these objectives, this study reviewed relevant literature and studies in advanced countries and Korea. The main results of this study can be summarized into four points: (1) environmental costs are classified into environmental pollution cost and environmental pollution prevention cost, by considering the sources of occurrence of, the functions of and the types of environmental costs. (2) the methods of measurement of environmental costs are various but they almost all subjective and arbitrary. So an accurate measurement of environmental cost is actually difficult. (3) According to the accrual basis, environmental costs are recognized respective to prior period adjustments, expenses or losses of the current period and the assets of the next period. (4) There are 3 methods of disclosure of environmental costs: an extension model of financial statements, a compromise model, and an original model. An extension model financial statements is easy to apply in business practice because it discloses environmental costs by adding accounts into the framework of a traditional accounting system or supplementary reports. This research can contribute to the establishment of accounting standards for environmental costs in Korea.

• Journal of Ocean Engineering and Technology
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• v.22 no.3
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• pp.8-17
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• 2008

Wrenching climatic changes due to ecocide and global wanning are producing a natural disaster. Coastal zones have been damaged by typhoons and accompanying storm surges. Severe waves, and destruction of the environment are adding to the severity of coastal disasters. There has been an increased interest in these coastal zone problems, and associated social confusion, after the loss of life and terrible property damage caused by typhoon Maemi. Especially if storm surges coincide with high ticks, the loss of life and property damage due to high waters are even worse. Therefore, it is desirable to accurately forecast not only the timing of storm surges but also the amount water level increase. Such forecasts are very important from the view point of coastal defense. In this study, using a numerical model, storm surge was simulated to examine its fluctuation characteristics for the coastal area behind Masan Bay, Korea. In the numerical model, a moving boundary condition was incorporated to explain wave run-up. Numerically predicted inundation regimes and depths were compared with measurements from a field survey. Comparisons of the numerical results and measured data show a very good correlation. The numerical model adapted in this study is expected to be a useful tool for analysis of storm surges, and for predicting inundation regimes due to coastal flooding by severe water waves.

• Smart Media Journal
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• v.12 no.10
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• pp.47-54
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• 2023

As understanding sudden climate change and agricultural productivity becomes increasingly important due to global warming, soil moisture prediction is emerging as a key topic in agriculture. Soil moisture has a significant impact on crop growth and health, and proper management and accurate prediction are key factors in improving agricultural productivity and resource management. For this reason, soil moisture prediction is receiving great attention in agricultural and environmental fields. In this paper, we collected and analyzed open field environmental data using a pilot field through random forest, a machine learning algorithm, obtained the correlation between data characteristics and soil moisture, and compared the actual and predicted values of soil moisture. As a result of the comparison, the prediction rate was about 92%. It was confirmed that the accuracy was . If soil moisture prediction is carried out by adding crop growth data variables through future research, key information such as crop growth speed and appropriate irrigation timing according to soil moisture can be accurately controlled to increase crop quality and improve productivity and water management efficiency. It is expected that this will have a positive impact on resource efficiency.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.29 no.8C
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• pp.1113-1124
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• 2004

In this paper, we proposed a hardware(H/W) structure which can compress and recontruct the input image in real time operation and implemented it into a FPGA platform using VHDL(VHSIC Hardware Description Language). All the image processing element to process both compression and reconstruction in a FPGA were considered each of them was mapped into H/W with the efficient structure for FPGA. We used the DWT(discrete wavelet transform) which transforms the data from spatial domain to the frequency domain, because use considered the motion JPEG2000 as the application. The implemented H/W is separated to both the data path part and the control part. The data path part consisted of the image processing blocks and the data processing blocks. The image processing blocks consisted of the DWT Kernel fur the filtering by DWT, Quantizer/Huffman Encoder, Inverse Adder/Buffer for adding the low frequency coefficient to the high frequency one in the inverse DWT operation, and Huffman Decoder. Also there existed the interface blocks for communicating with the external application environments and the timing blocks for buffering between the internal blocks The global operations of the designed H/W are the image compression and the reconstruction, and it is operated by the unit of a field synchronized with the A/D converter. The implemented H/W used the 69%(16980) LAB(Logic Array Block) and 9%(28352) ESB(Embedded System Block) in the APEX20KC EP20K600CB652-7 FPGA chip of ALTERA, and stably operated in the 70MHz clock frequency. So we verified the real time operation of 60 fields/sec(30 frames/sec).

• Journal of The Korean Society of Agricultural Engineers
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• v.62 no.3
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• pp.1-13
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• 2020

The management of agricultural water can be divided into management of agricultural infrastructure and operation to determine the timing and quantity of water supply. The target of water management is classified as water-supply facilities, such as reservoirs, irrigation water supply, sluice gate control, and farmland. In the case of agricultural drought, there is a need for water supply capacity in reservoirs and for drought assessment in paddy fields that receive water from reservoirs. Therefore, it is necessary to analyze the water supply amount from intake capacity to irrigation canal network. The analysis of the irrigation canal network should be considered for efficient operation and planning concerning optimized irrigation and water allocation. In this study, we applied a hydraulic analysis model for agricultural irrigation networks by adding the functions of irrigation canal network analysis using the SWMM (Storm Water Management Model) module and actual irrigation water supply log data from May to August during 2015-2019 years in Sinsong reservoir. The irrigation satisfaction of ponding depth in paddy fields was analyzed through the ratio of the number of days the target ponding depth was reached for each fields. This hydraulic model can assist with accurate irrigation scheduling based on its simulation results. The results of evaluating the irrigation efficiency of water supply can be used for efficient water distribution and management during the drought events.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.5
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• pp.47-53
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• 2020

The purpose of this study was to increase product reliability by improving the durability of the breech block for a 30mm Automatic Gun. The breech block is a key component of a gun that functions as chambering, closing, and extracting. The breech block requires high reliability, which needs to be improved because cracks of a breech block can occur early in operation. Cause analysis confirmed that the crack is caused by repeated impacts. Therefore, the following improvement measures were studied, and the effects were demonstrated using a firing test. The energy of impact absorption was increased by changing the material, and the stress concentration was mitigated by increasing the value of R. In addition, the fatigue life was increased by adding Shot-peening, deleting chromium plating, and changing the forging method. The firing test did not show firing trouble for up to 5,000 rounds. The start timing of the crack was delayed, and the depth was small. Therefore, the improved product was more durable than the existing product. This study can be used as a useful reference when assessing the improvement of the durability of similar products, life study, and criteria for crack acceptance.

• Journal of Distribution Science
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• v.13 no.5
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• pp.53-60
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• 2015

Purpose - The purpose of this paper is to shed light on the importance of the slope and curvature of the volatility curve implied in option prices in the KOSPI 200 options index. A number of studies examine the implied volatility curve, however, these usually focus on cross-sectional characteristics such as the volatility smile. Contrary to previous studies, we focus on time-series characteristics; we investigate correlation dynamics among slope, curvature, and level of the implied volatility curve to capture market information embodied therein. Our study may provide useful implications for investors to utilize current market expectations in managing portfolios dynamically and efficiently. Research design, data, and methodology - For our empirical purpose, we gathered daily KOSPI200 index option prices executed at 2:50 pm in the Korean Exchange distribution market during the period of January 2, 2004 and January 31, 2012. In order to measure slope and curvature of the volatility curve, we use approximated delta distance; the slope is defined as the difference of implied volatilities between 15 delta call options and 15 delta put options; the curvature is defined as the difference between out-of-the-money (OTM) options and at-the-money (ATM) options. We use generalized method of moments (GMM) and the seemingly unrelated regression (SUR) method to verify correlations among level, slope, and curvature of the implied volatility curve with statistical support. Results - We find that slope as well as curvature is positively correlated with volatility level, implying that put option prices increase in a downward market. Further, we find that curvature and slope are positively correlated; however, the relation is weakened at deep moneyness. The results lead us to examine whether slope decreases monotonically as the delta increases, and it is verified with statistical significance that the deeper the moneyness, the lower the slope. It enables us to infer that when volatility surges above a certain level due to any tail risk, investors would rather take long positions in OTM call options, expecting market recovery in the near future. Conclusions - Our results are the evidence of the investor's increasing hedging demand for put options when downside market risks are expected. Adding to this, the slope and curvature of the volatility curve may provide important information regarding the timing of market recovery from a nosedive. For financial product distributors, using the dynamic relation among the three key indicators of the implied volatility curve might be helpful in enhancing profit and gaining trust and loyalty. However, it should be noted that our implications are limited since we do not provide rigorous evidence for the predictability power of volatility curves. Meaning, we need to verify whether the slope and curvature of the volatility curve have statistical significance in predicting the market trough. As one of the verifications, for instance, the performance of trading strategy based on information of slope and curvature could be tested. We reserve this for the future research.

• Korean Journal of Environmental Agriculture
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• v.28 no.2
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• pp.165-170
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• 2009

The increase in P availability to rice under flooded soil conditions involves the reductive dissolution of iron phosphate and iron (hydr)oxide phosphate. However, since $NO_3^-$ is a more favourable electron acceptor in anaerobic soils than Fe, high$NO_3^-$ loads function as a redox buffer limiting the reduction of Fe. The effect of adding $NO_3^-$ on Fe reduction and P release in paddy soil was investigated. Pot experiment was conducted where $NO_3^-$ was added to flooded soil and changes of redox potential and $Fe_2^+$, $NO_3^-$ and $PO_4^{3-}$ concentrations in soil solution at 10 cm depth were monitored as a function of time. Redox potential decreased with time to -96 mV, but it was temporarily poised at about 330${\sim}$360 mV when $NO_3^-$ was present. Nitrate addition to soil led to reduced release of $Fe_2^+$ and prevented the solubilization of P. Phosphate in pore water began to rise soon after incubation and reached final concentrations about 0.82 mg P/L in the soil without $NO_3^-$ addition. But, in the soil with $NO_3^-$ addition, $PO_4^{3-}$ in pore water was maintained in the range of 0.2${\sim}$0.3 mg P/L. The duration of inhibition in $Fe_2^+$ release was closely related to the presence of $NO_3^-$, and the timing of $PO_4^{3-}$ release was inversely related to the $NO_3^-$ concentration in soil solution. The results suggest that preferential use of $NO_3^-$ as an electron acceptor in anaerobic soil condition can strongly limit Fe reduction and P solubilization.

• Journal of Technologic Dentistry
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• v.25 no.1
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• pp.203-218
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• 2003

The 3 year graduate school course of the dental technician, which has been enforced since 1994 till the present date, differs from the currently existing 2 year graduate course because of an 8 weeks clinical field training course being newly executed and an imposed curriculum about manufacturing specialized prosthetics like all-ceramic, double prosthetic technology, attachment, and implant. Even though nearly 10 years have passed, the education program of the 18 colleges have still not been standardized and the subjects differing a little, while some are still not following the 3 years graduate course. The goal of this research is to emphasize the qualities of the 3 years graduate program and enable the dental technician to handle clinical models in the dental technical clinic right after graduation by adding clinical field training in the dental technician education program of the 18 colleges. Also in accordance to a national and international increase in esthetical prosthetics, credits, weekly study hours, education practice time of specialized prosthetic dental technology can be analyzed as follows. 1. In the year 2003, currently colleges start clinical practice education starting from the 1st semester of the 2nd year junior year, to the 2nd semester of 3rd year the varying in time with adequate class time, and credits. The average credit is 9.56, and weekly average class time is 18.00 hours. later clinical trainee education will be adjusted to the 3 year graduate school course to 10 credits and 20 hours and the adequate education period should be the 2nd semester of 3rd grade when most basic clinical education has been covered. 2. Currently in the year 2003, all-ceramic education has an average credit of 8.01 in 17 colleges with an exception of Ma-san college. The weekly average theoretical education is 4.94 hours, weekly clinical education of 7.88 hours and currently in 14 colleges porcelain technical class usually starts in the 1st semester of the 2nd year. All-ceramic education is thought to have adequate credits, timing, and weekly study hours. 3. Currently in 2003 implant education is enforced in 11 colleges including Bu-san Catholic university and the education period is usually in the 3rd year. Out of the 11 colleges, only Bu-san Catholic univ., Ma-san and Shinheung college have practice training classes. We knew that Shingu, Dongu, Mokpo science colleges have practice training as a curriculum, namely specific prosthetics laboratory. Out of the 9 colleges enforcing implant education the average credits taken are 2.56, and the average hours of weekly theory education is 2.14, but with the exception of Shinheung college which has an implant practice training course theory and practice classes are not divided. Therefore implant education is thought to start in the 3rd year as a 3 credit course with 3 hours of theory and practice each. 4. Currently in 2003, theoretical attachment education is given in 15 colleges and including practical training it is given in 10 colleges. The education starts 1st semester of the 2nd year till the 2nd semester of the 3rd year. The average credit of attachment theory education in the 15 colleges was 3.64, the average weekly theoretical education was 2.64, and the average weekly practice training out of the schools teaching it was 3.20. Later attachment education is thought to start the 1st semester of the 3rd year as a 3 credit course with 2 hours of theory class and 3 hours of practice training. 5. Double prosthetic technology is currently carried out in Dae-jon Health Science college(2nd year 2nd semester, 2 credits, theory 2hours), Gimcheon college (1 credit, 2 hours of practical training), Bu-san Catholic university (4th year 2nd semester, 4 hours of theory. practice). When the 3 year course is enforced, education will start 1st semester of the 3rd year with 2hours of theory and practice each. 6. The newly installed programs of the 3 year education is clinical field training, and specialized prosthetic manufacturing practice like all-ceramic, double prosthetic technology, attachment, and implant. If such education is to be effectively managed, a primary precursor as systemic basic clinical education is thought to be important. 7. Nationally in the 18 colleges of dental technology the currently executed curriculum course had varying subjects, class time according to the subject, and credits by each college. The curriculum difference between the colleges must be settled.

• Research in Plant Disease
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• v.26 no.4
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• pp.264-271
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• 2020

We have developed a simultaneous diagnostic method that can identify both the species of thrips and tomato spotted wilt virus (TSWV) that are problematic in chrysanthemum plants. This is a method of amplifying DNA by performing reverse transcription-polymerase chain reaction by simultaneously adding primers specific to TSWV coat protein (N) gene and primers specific to the internal transcribed spacer 2 region of Frankliniella occidentalis and F. intonsa using total nucleic acid extracted from one thrips. The sizes of DNA fragments for TSWV, F. occidentalis, and F. intonsa were 777, 287, and 367 bp, respectively. These results showed species identification of thrips and whether thrips carrying TSWV can be simultaneously confirmed. Further usefulness of the simultaneous diagnostic method was made from greenhouse survey at chrysanthemum greenhouses in Taean (Chungcheongnam-do) and Changwon (Gyeongsangnam-do) to investigate the identification of thrips species and the rate of thrips carrying TSWV. Of thrips collected from the greenhouses, 83.7% thrips was F. occidentalis and 72.9% F. occidentalis carried TSWV in Taean. Similarly, the diagnostic method showed that 92.2% thrips was F. occidentalis and 84.0% F. occidentalis carried TSWV in Changwon. These results confirm that F. occidentalis is a dominant thrips species and the thrips species plays a crucial role in the transmission of TSWV in chrysanthemum plants in the greenhouses. Taken together, this study showed a simple diagnostic method for thrips identification and epidemiological studies of the timing and spread of TSWV through thrips in chrysanthemum greenhouses in South Korea.