• Asia-Pacific Journal of Business
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• v.12 no.2
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• pp.115-129
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• 2021

Purpose - This study aimed to clarify the effects of tax investigation probability on accounting transparency in KOSDAQ firms by using financial statement. In particular, it was analyzed whether the characteristics of a firm's listed market have a discriminatory effect on the relationship between the tax investigation selection rate (or detection rate) and earnings management. Design/methodology/approach - This paper examines analyzed the effect of tax investigation of the National Tax Service on the earnings management. The sample includes 9,603 firms listed on KOSPI and KOSDAQ from 2011 to 2018, all of which are manufacturing firms. This study conducted correlation and multiple regression analyses to verify the relationship between tax investigation probability and earnings management. The possibility of a tax investigation is the selection rate and the detection rate, and the profit adjustment was estimated at discretionary amount. Findings - As a result of empirical analysis, both firms listed on KOSPI and KOSDAQ markets showed that the higher the tax investigation rates, the more significant the possibility of reducing the earnings management of discretionary accruals. Additionally it was found that in KOSDAQ markets firms, the tax investigation detection rates had a signigicant nagative effect on discretionary accruals. Research implications or Originality - It can be interpreted that firms with a high rates of receiving a tax investigation decrease earnings management consideration of expenses such as additional tax amount due to the tax audit or a decline in corporate image.

• Korean Journal of Soil Science and Fertilizer
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• v.17 no.1
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• pp.30-34
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• 1984

A pot experiment was conducted to investigate the dry matter weight of soybean plant, fertilization efficiency, and the changes of p uptake with different p application levels in cultivated and uncultivated soils controlling the soil moisture content to 2 levels. 1. The effect of irrigation was higher in cultivated soil than in uncultivated soil, and was higher in larger amount of p application than in small amount of p. 2. Efficiency of phosphate fertilization for soybean growth was higher in cultivated soil compared with uncultivated soil, and increased by irrigation to optimum soil moisture content for crop growth. 3. Adjustment of soil moisture content to optimum level for soybean growth increased the concentration of phosphate in plant and decreased the content of phosphate in soil. Therefore, it was obvious that soybean plant absorbed the high amount of p in the optimum soil moisture level and in large amount of p application.

• Asian-Australasian Journal of Animal Sciences
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• v.25 no.1
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• pp.75-85
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• 2012

An experiment was conducted to compare the effect of the same amount of 18:2 offered either as 18:2n-6 or as a mixture of unprotected 18:2c9t11 and 18:2t10c12 on feed intake, milk components as well as plasma and milk fatty acid profile. Fifteen cows were blocked by milk yield and milk fat percentage and within block assigned randomly to 1 of 3 treatments (n = 5). Each cow passed a 12-d adjustment period (AP) on a basal diet. After the AP cows received 1 of 3 supplements during an 18-d experimental period (EP). The supplements contained either 1.0 kg ground sunflower seeds (S), 0.5 kg conjugated linoleic acid (CLA)-oil (C) or 0.75 kg of a mixture of ground sunflower seeds and CLA-oil (2:1; SC). All 3 supplements contained the same amount of 18:2 either as CLA (${\Sigma}18$:2c9t11+18:2t10c12, 1:1) or as 18:2c9c12. During the last 2 d of AP and the last 4 d of EP feed intake and milk yield were recorded daily and milk samples were collected at each milking. Blood samples were collected from the jugular vein on d 11 of AP and d 15 and 18 of EP. The 18:2 intake increased in all treatments from AP to EP. Regardless of the amount of supplemented CLA, the milk fat percentage decreased by 2.35 and 2.10%-units in treatment C and SC, respectively, whereas in the treatment S the decrease was with 0.99%-unit less pronounced. Thus, C and SC cows excreted daily a lower amount of milk fat than S cows. The concentration of trans 18:1 in the plasma and the milk increased from AP to EP and increased with increasing dietary CLA supply. While the concentration of 18:2c9t11 and 18:2t10c12 in the plasma and that of 18:2t10c12 in the milk paralleled dietary supply, the level of 18:2c9t11 in the milk was similar in C and CS but still lower in S. Although the dietary concentration of CLA was highest in treatment C, the partial replacement of CLA by sunflower seeds had a similar inhibitory effect on milk fat synthesis. Comparable 18:2c9t11 levels in the milk in both CLA treatments implies that this isomer is subjected to greater biohydrogenation with increasing supply than 18:2t10c12. The fact that unprotected 18:2t10c12 escaped biohydrogenation in sufficient amounts to affect milk fat synthesis reveals opportunities to develop feeding strategies where reduced milk fat production is desirable or required by the metabolic state of the cow.

• Journal of the Korean GEO-environmental Society
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• v.17 no.12
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• pp.35-43
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• 2016

With the development of construction technology, constructions of dam and levee (dike) as well as the environmental problems are becoming issues. Recently, many countries have tried to develop and used CSG (Cemented Sand and Gravel), which needs fewer requirements than others in aggregates, constructability and ground condition during the dam construction. Mixing up with small amount of cement, CSG is able to increase the strength and proceed accelerated construction without artificial gradation adjustment of riverbed aggregate and crushed rock on construction site. Thus, CSG can minimize environmental damage resulted from quarries mining and reduce cost of construction. Unlike heat of hydration condition that regular concrete usually met, CSG exposes to repeated dry-wet and freezing and thawing environment. Thus, consider the importance of structure of dam or levee, intensive study on the durability of CSG is needed. In this study, freezing and thawing experiment was carried out to evaluate the durability of CSG. In results, the durability factor of CSG is 30~40 or >40 when the amount of cement is $0.4{\sim}0.6kN/m^3$ or $0.8{\sim}1.0kN/m^3$, respectively. The unconfined compressive strength is reduced to 30~50% or 40~70% when the amount of cement is $0.4{\sim}0.6kN/m^3$ or $0.8{\sim}1.0kN/m^3$, respectively. Taken together, the strength and durability of CSG is reliable when the amount of cement is over $0.8kN/m^3$.

• Journal of the Korean Applied Science and Technology
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• v.38 no.2
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• pp.411-422
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• 2021

The purpose of this study was to examine the relationship between major satisfaction and university life adaptation according to the amount of physical activity for university students. This study implement survey to the 201 university students. Descriptive statistics, reliability analysis, one-way ANOVA and pearson's correlation analysis were conducted for data analyses. The results are as follows. First, university students' major satisfaction with the amount of physical activity is statistically significantly higher than that of low-intensity physical activity groups (p<.05). Second, university life adaptation according to the amount of physical activity was found to be statistically significantly higher in high-intensity physical activity groups than in medium-intensity physical activity groups and low-intensity physical activity groups (p<.05). Lastly, according to the relationship between physical activity, major satisfaction, and university life adaptation of university students, male students have a static correlation between physical activity, major satisfaction (general satisfaction), and university life adaptation (personal emotion adaptation) and female students have a static correlation between physical activity and university life adaptation(social adaptation) (p<.05). This study confirmed that the amount of physical activity of university students is related to their major satisfaction and adaptation to university life. Based on this conclusion, it is expected that university students will be able to manage their university life through physical activities.

• The Journal of Sustainable Design and Educational Environment Research
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• v.12 no.3
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• pp.1-10
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• 2013

Due to the population decrease and urbanization process, a new round of rural primary and middle school pattern adjustment has been implemented since 2000. When the teaching quality is improved, a series of problems also occur, including the security of students, increasing burden on farmers, especially, abundant vacant schools have been produced due to the integration of schools. These schools have a great significance for the developing China. However, due to the problems in land ownership and property right of schools, the re-application rate of these vacant schools is quite low, and then how to improve the usage rate of vacant schools by combining with the new rural construction and urbanization has been the significant problem in the current study. In this paper, the causes, processes, results achieved and existing problems of primary and middle schools, as well as the amount of vacant schools have been explored in details, and then the current situation and existing problems have been discussed, hoping to provide certain reference for the government and researchers.

• Journal of the Korean Society of Costume
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• v.51 no.3
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• pp.99-109
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• 2001

The purpose of this study is to propose the effective development a fashion coordination website by computer graphics and web animation programs. Today, the internet fashion shopping malls come into the spotlight as the way of marketing. The amount of clothing products sold on the internet shopping mall and interest in the website design is increasing. This means many people consider that the web site design is one of the most important thing to lead customers to purchasing. For this reasons, this study develop fashion coordination items which was designed by the computer graphics software named 'photoshop 6.0'and propose the more visual effect of fashion coordination web image which was designed by animation software named 'flash 4.0'. As a result of this study. 1 It can accumulate a database of trend garment. 2. It can help designers save a time, expenses and tries to treat design also make correction and transform their work more freely. 3. It can help develop a new textile through the various image adjustment. 4. It can give more visual and interesting effect to website by animation and multimedia. 5. It can able to communicate interactive with each other by website.

• Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
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• v.35 no.5
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• pp.389-404
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• 2017

The main purpose of this presented investigation is to build up the BHMS based on GNSS. This proposed monitoring system can conduct the deflection and dynamic characteristics analysis by using only GNSS positioning solution. The general bridge monitoring system being operated recently is composed of a combination of various sensors that are able to conduct deflection monitoring and dynamic characteristics monitoring analysis at the same time. However, GNSS based BHMS has the unique procedure in terms of data analysis. In the other words, GNSS positioning solution is firstly applied to deflection monitoring analysis then, this deflection analysis can be sequentially reflected in the dynamic characteristics. Unfortunately, the adjustment result of GNSS positioning solution estimated through various options and conditions and the process of monitoring analysis has not been fulfilled systematically. This means that different results or analysis value are presented according to the methodology and officers. Most of researches have been focusing on deflection monitoring analysis and some investigation regarding to dynamic characteristics is recently introduced. Moreover, it is not still reported the systematic investigation with regards to proper filtering and analysis methodology. This study was carried out based on a large amount of data, from this, various variables not reported yet are actively considered. Therefore, specific software for both monitoring analysis have been developed.

• Journal of Distribution Research
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• v.4 no.2
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• pp.21-39
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• 1999

This study investigates the general applicability of the measurement scale for assessing channel-member performance for the supplier's view that was proposed by Kumar, and Achrol (1992). First, we attempted to examine whether the measurement-scale could be used without any change; the results from the initial data-analysis proposed that the scale needed a certain amount of a revision for further utilization. It seemed that the scale needed some adjustment for being applied to this study; their scale was developed with the data collected from the network of independent dealers handling multiple product items or multiple brands in the U.S. and Canada, while the data of this study were provided by a Korean car manufacturer having a dealer network selling and servicing only its own brand without ownership. Accordingly, we determined that it was necessary to develop a newly finalized performance-measurement scale revising Kumar et al.'s. During the data-analysis of the data resulted in a scale of fifteen items measuring three facets-financial performance, behavioral performance, and competence, each of which consisted of five items respectively. This empirically developed scale looked more valid for the situation of this study than the Kumar, Stern, and Achrol's which was composed of twenty-one items measuring seven facets--three items each.

• Magazine of the Korean Society of Agricultural Engineers
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• v.31 no.2
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• pp.116-124
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• 1989

Based on the theory of runoff equation proposed by SCS, the actual storage capacity(Sa) as a modified retention paramater was introduced to estimate the effective rainfall for the daily streamfiow analysis. During a storm, the actual storage capacity is limited by either soil water storage or infiltration rate as precipitation increases. Therefore, it was assumed that Sa is dependent on the baseflow before storm runoff(Qb) corresponding to soil water storage and the total amount of precipitation(P) corresponding to infiltration rate of a watershed. Effective rainfalls (Direct run-offs) estimate4 from SCS equation using Sa were compared with observed effective rainfalls at 10 watersheds in Geum river watershed boundary. 1. Regression equation for Sa was supposed Sa=Co+C$_1$XP+C$_2$X Qb Regression coefficients were highly significant at the level of 0. 01 and R$^2$ were 0.57 to 0.73. 2. The adjustment of coefficient of initial abstraction was made according to the storm size. It was adjusted to 025 for 30mm or less, 0.23 for 30 to 80mm, 0.20 for 80 to 200mm, and 0.1 for 200mm or more. 3. Regression equations between estimated and observed effective rainfall showed that slopes were 0.857 to 1.029 and R$^2$ were 0.779 to 0.989,