• Journal of Cadastre & Land InformatiX
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• v.50 no.2
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• pp.117-132
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• 2020

The study studied ways to improve the adjustment of the cadastral reform project after analyzing and evaluating the method of determining the boundaries and the overall status of the adjustment, focusing on cases of complaints in the business district in Sejong City, where the re-investigation project was completed. Measures to improve the adjustment amount of the cadastral reform project were largely divided into boundary adjustment and improvement measures according to the scope of area allowance and institutional improvement. According to an analysis of the status of boundary adjustment in Sejong City, the boundary of the cadastral reform project was being adjusted in various ways, and among them, it was found that it is simple to adjust, to formalize parcels, and that many adjustments are being made centering on resolving blind areas by establishing new roads. When setting such a boundary, it is necessary to establish an efficient and reasonable boundary by actively encouraging sufficient consultation with owners and an adjustment boundary that reflects the personal will of landowners to minimize disputes over the adjustment amount. In terms of improvement measures based on the area limit, it is necessary to accurately record and preserve the results of the cadastral resurvey in numerical data and to ease or exempt the adjustment amount if it is within the area permissible scope of the Spatial Data Management Act when calculating the adjustment amount. Finally, in relation to the adjustment, it was judged that it would be necessary to provide long-term low-interest loans to their own land to landowners, and that it would be necessary to calculate the adjustment through appraisal calculated by third parties fairly and objectively based on value judgment.

• The Korean Journal of Applied Statistics
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• v.34 no.3
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• pp.427-438
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• 2021

Two-stage sampling allows us to estimate population characteristics by both unit and cluster level together. Given a complex auxiliary information, integrated calibration weighting would better reflect the level-wise characteristics as well as multivariate characteristics between levels. This paper explored the integrated calibration weighting methods by Estevao and Särndal (2006) and Kim (2019) through a simulation study, where the efficiency of those weighting methods was compared using an artificial population data. Two weighting methods among others are shown efficient: single step calibration at the unit level with stacked individualized auxiliary information and iterative integrated calibration at each level. Under both methods, cluster calibrated weights are defined as the average of the calibrated weights of the unit(s) within cluster. Both were very good in terms of the goodness-of-fit of estimating the population totals of mutual auxiliary information between clusters and units, and showed small relative bias and relative mean square root errors for estimating the population totals of survey variables that are not included in calibration adjustments.

• Korean Journal of Environment and Ecology
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• v.35 no.3
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• pp.305-312
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• 2021

This study aims to analyze the changes (2011→2021) in social and environmental factors, such as actual construction activities, including building development and officially assessed individual land price, of the areas that have been released from the park during the second national park area adjustment period (2010~2011) and compare them with those of the areas that retained parks in the same period to analyze the development impact. In the released area, a building has been constructed per 16,431 square meters since 2011. Moreover, both the number of floors and height of the building has increased, and it was analyzed that the class 2 neighborhood living facilities occupied the highest proportion of the building use. Officially assessed individual land prices increased by 42.3% in the released area and 38.6% in the retained area. The analysis by region showed that the officially assessed land price increased by 55.2% on average in both released and retained areas in Seoul and 9.4% in Gyeonggi-do, indicating a much larger increase in the Seoul region. The issue of private property rights in national parks was mostly resolved as they were released through the second national park area adjustment. However, the Korea National Park needs to promote the benefits of landowners by suggesting rational alternatives such as adjustments to the park zoning and facility planning.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.2
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• pp.602-609
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• 2021

Under accrual basic accounting, financial statements may be less reliable compared to cash basis accounting. The purpose of this study is to conduct an empirical analysis to determine the possibility of profit adjustment through the increase and decrease of deferred tax accounts. For our empirical analysis, a dummy variable of '1' was used as a dependent variable when the deferred tax net assets increased from the previous year and '0' when the deferred tax net assets decreased. Meanwhile, the variables of interest were discretionary accruals and ROA variation compared to the previous year. Logistic regression analysis was performed to establish the relevance between variables. Results found larger discretionary accruals related to lower net deferred tax assets compared to the previous year. In addition, there was a correlation between ROA and net deferred tax assets only if the ROA increased and net profit was greater than '0'. Study results will enable deferred tax information to be used in investment decision-making, and supervisory institutions can establish policies to prevent profit adjustments and enhance reporting standards.

• Journal of Digital Convergence
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• v.18 no.12
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• pp.243-249
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• 2020

This study analyzes the earnings management that can occur in the process of public offering in the process of SMEs reducing cost of capital, risks and seeking opportunities for direct financing. Since a company is subject to strict supervision during the IPO process, it is possible to prevent the phenomenon that the company value evaluated in the market is underestimated, or to perform earnings management in consideration of overestimation. This study attempted to verify the degree of earnings management through discretionary accruals and actual earnings management values that can affect the earnings ratio of the IPO of a company. For this study, total accruals were calculated and analyzed through discretionary accruals, sales, costs, and actual earnings management adjustments from production activities. As a result of the analysis, discretionary accruals, which are the countermeasures for earnings management during the listing process, have a positive(+) relationship in both the stock price return and the sales adjustment value, which can be viewed as a factor that induces high valuation. As a result of this, there may be a risk of adverse selection for the benefit amount, and information asymmetry may exist for public offering stocks. This study can provide useful guidelines for evaluating corporate value to domestic SMEs and investors that do business with Chinese companies as well as China through the current and type of earnings management of Chinese listed companies.

• Composites Research
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• v.35 no.5
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• pp.303-308
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• 2022

PIC (Piecewise Integrated Composite) is a new concept for designing a composite structure with mosaically assigning various types of stacking sequences in order to improve mechanical properties of laminated composites. Also, machine learning is a sub-category of artificial intelligence, that refers to the process by which computers develop the ability to continuously learn from and make predictions based on data, then make adjustments without further programming. In the present study, the tapered box beam type PIC robot arm for carrying and transferring wide and thin LCD display was designed based on the machine learning in order to increase structural stiffness. Essential training data were collected from the reference elements, which were intentionally designated elements among finite element models, during preliminary FE analysis. Additionally, triaxiality values for each finite element were obtained for judging the dominant external loading type, such as tensile, compressive or shear. Training and evaluating machine learning model were conducted using the training data and loading types of elements were predicted in case the level accuracy was fulfilled. Three types of stacking sequences, which were to be known as robust toward specific loading types, were mosaically assigned to the PIC robot arm. Henceforth, the bending type FE analysis was carried out and its result claimed that the PIC robot arm showed increased stiffness compared to conventional uni-stacking sequence type composite robot arm.

• Korean Journal of Heritage: History & Science
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• v.55 no.2
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• pp.132-144
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• 2022

The representative cultural heritage showing relatively clearly the growth and development of the Mahan culture in Jeollabuk-do is the tombs in Sangun-ri, Wanju. The tombs were excavated in the early 2000s; however, little effort has since been made to investigate or preserve the wider area around the tombs. Thus, only the status quo has been maintained except for the conservation of a few relic parks. In recent years, active cultural management has become necessary to maintain the historic areas in the Mahan cultural region, so these tombs are once again receiving attention. To further the preservation efforts in the area, it is important to actively discuss budget adjustments, consider additional investigation, and re-examine the academic value of the historic site. Practical limitations mean that it is necessary to approach the conservation strategy in stages. The first step is to have the areas of cultural interest and any adjacent lands urgently designated as provincially protected cultural heritage. Consequently, historically important areas on private land should be identified and purchased. Thereafter, a preservation plan should be established to reinforce the historical value of the sites as nationally designated historic sites. This can be achieved through the restoration of the landscape adjacent to the historic sites, as well as additional investigations and designation of sites in surrounding areas. These goals can only be achieved with the active interest and support of relevant institutions.

• Journal of the Korean Society of Radiology
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• v.16 no.1
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• pp.45-51
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• 2022

This study compared DLP values along with phantom entrance surface doses and the image quality of chest CT scans made using a Care Dose 4D+Care kV System, scans that are made using only the Care Dose 4D function, and scans that are made with changes made by applying 80 kVp, 100 kVp, 120 kVp, and 140 kVp to the Care Dose 4D and tube voltage to search for methods to maintain the highest image quality with minimal patient doses. It was shown that DLP values decreased 6.727% when scans were taken with Chest Care Dose 4D + Care kV semi 100 and 6.481% when scans were taken with Chest Care Dose 4D + Care kV. With Chest Non as a standard, skin surface doses decreased 16.519% when scans were taken with Chest Care Dose 4D + Care kV semi 100 and 15.705% when scans were taken with Chest Care Dose 4D + Care kV. With comparisons of image quality, when comparisons were made with Chest Non, comparisons made of SNR values and CNR values in all scanning conditions including Care Dose 4D + Care kV showed that there were no significant differences at P>0.05. Imaging using Chest Care Dose 4D + Care kV in chest CT showed that exposure doses decreased similarly to result values gained from the best conditions through manual adjustments of kV and mAS, and there were no significant differences in image SNR and CNR. If the Chest Care Dose 4D + Care kV function is used, image quality is maintained and patient exposure to radiation can be reduced.

• Economic Analysis
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• v.27 no.1
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• pp.1-36
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• 2021

Given the US dollar's status as a global safe haven, global factors, such as US monetary policy, may have considerable impacts on financial markets in other countries. Regarding such hypothesis, this paper looked at the impacts of US monetary policy on domestic bond and FX swap markets through an event study. According to our analysis, US monetary policy had significant positive impacts on domestic interest rates. In particular, it turned out to have bigger impacts on long-term products with high term premiums. By period, the correlation between US monetary policy and domestic interest rates was not significant before the financial crisis, but was clearly positive after the crisis. The US conventional monetary policy was seen to have big impacts on short-term and medium-term KTB yields, while its unconventional monetary policy had major impacts on long-term KTB yields. Moreover, FX swap rates reacted very sensitively to US monetary policy shocks before the financial crisis, while they did not show any significant reactions after the crisis. This suggests that, in line with the covered interest rate parity, the impact of US monetary policy shocks was transmitted to domestic financial markets mainly through swap rate adjustments before the global financial crisis, but through the changes in domestic interest rates during the post-crisis period.

• Journal of Korean Library and Information Science Society
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• v.54 no.2
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• pp.67-88
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• 2023

The aim of this study is to survey the process in which the curriculum standards of 'library and information life' are implemented as textbooks and to find implications for improving of textbook publication. In the development process of accredited textbooks, it is essential for the curriculum standards and textbooks to align, both in form and content. 『Library and Information Life』(2011) are recognized textbooks systematically developed based on curriculum standards. To this end, the level of response to the numbers of 'topic' in the curriculum standard and the numbers of 'midle unit' in the textbook was identified. As a result, elementary and middle school textbooks exhibited a "one-to-many" response level, where one topic spanned approximately around two middle units, while high school textbook tended to have a "many-to-one" response level, converging two topics into one middle unit. In the case of elementary schools, the curriculum standard follows a single content-system, whereas textbooks are developed separately for lower and higher-grade levels. Therefore, some adjustments, such as curriculum content and subject titles, need to be considered for each elementary school level.