• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.365-371
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• 2021

In the wake of several high-profile corporate accounting scandals, there has been evidence that companies are more eager to hire Chief Executive Officers (CEOs) with an accounting background. This signals that CEOs with an accounting background are recognized and trusted by the corporate world to boost the quality of financial reporting of a company. If it is so, in the context of combating the earnings management, hiring CEOs with an accounting background (being a conservative accounting practitioner), could become one of the effective internal corporate governance mechanisms (CGM) to bring down the earnings management activities. This study attempts to provide insight into the level of conservatism of the CEO with an accounting background. Following Basu (1997) and Khan and Watt (2009), the firm-year measure of conservatism (C_Score) was obtained, which later was associated with the accounting education of the CEO to determine their relationship. As expected, CEOs with accounting background exhibit a higher level of moral reasoning than their non - accounting educated counterparts. The finding of this study is useful to persuade the policymaker to consider lifting the trend of hiring a CEO with an accounting background as one of the best practices that the companies can work out to lessen earnings management activities.

• Journal of Korean Society of Rural Planning
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• v.22 no.2
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• pp.89-98
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• 2016

Due to the rapid economic development of Korea, the bridge have been built by government over the several years. Additionally, there are too many mountain and river and the bridge have been built in rural area. But bridge designers weren't considering the bridge landscape. And bridge was a negative factor in regional landscape. Because of this, this study surveyed the landscape preferences of rural bridge landscapes according to different bridge types. The results were summarized as follows: And this research include conducting a study on visual preference according to the bridge's type and background. And, the landscape of arch bridge in the river 1 is landscape of the highest preference. The the landscape of girder bridge in the river 2 is landscape of the lowest preference. In the river 1 and 2 landscape, high preference is observed in the arch bridge and low preference is noted in the girder bridge. In the mountain 1 and 2 landscape, high preference is observed in the cable-stayed bridge and low preference is noted in the girder bridge. In conclusion, the visual preference of bridge landscape depend on the background and bridge shape, the study said. Therefore, when bridge designer design the bridge, designer have to choose proper bridge shape according to the background. This research was conducted only in bridge landscape of rural area but the visual preference of bridge landscape can be changed according to the various background. And further research is needed to analyze visual preference of bridge landscape according to the various background.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.14 no.5
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• pp.2141-2155
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• 2020

In order to meet the requirements of background change, illumination variation, moving shadow interference and high accuracy in object detection of moving camera, and strive for real-time and high efficiency, this paper presents an object detection algorithm based on sparse approximation recursion and sparse coding migration in subspace. First, low-rank sparse decomposition is used to reduce the dimension of the data. Combining with dictionary sparse representation, the computational model is established by the recursive formula of sparse approximation with the video sequences taken as subspace sets. And the moving object is calculated by the background difference method, which effectively reduces the computational complexity and running time. According to the idea of sparse coding migration, the above operations are carried out in the down-sampling space to further reduce the requirements of computational complexity and memory storage, and this will be adapt to multi-scale target objects and overcome the impact of large anomaly areas. Finally, experiments are carried out on VDAO datasets containing 59 sets of videos. The experimental results show that the algorithm can detect moving object effectively in the moving camera with uniform speed, not only in terms of low computational complexity but also in terms of low storage requirements, so that our proposed algorithm is suitable for detection systems with high real-time requirements.

• Journal of the Korean Society of Clothing and Textiles
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• v.27 no.7
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• pp.851-861
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• 2003

The objectives of this study were to investigate the effect of perceiver's fashion involvement, clothing color, and background of object person on image perceptions of clothing, and to examine how clothing color preference vary according to perceiver's fashion involvement. Subjects were 273 college women in the metropolitan area of Seoul. The T-shirt was changed into 11 colors by using the CAD system. Five factors were derived to account for the dimensions of image perception. These were individuality, elegance, femininity, activity, and neatness. Perceiver's fashion involvement gave a significant influence on perception of individuality. Clothing color gave significant influences on 5 image dimensions. White and beige were evaluated neat image. Neatness factor had an interaction effect by fashion involvement and clothing color. The high involvement group evaluated white and beige shirt more neatly, and orange and yellow less neatly than the low involvement group. Individuality and elegance had an interaction effect by fashion involvement and background of object person. The high involvement group liked red, violet, and black shirt more than the low involvement. Refined and becomingness image gave significant influences on clothing color preference in both high and low involvement groups.

• KIPS Transactions on Software and Data Engineering
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• v.2 no.1
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• pp.27-34
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• 2013

Background subtraction is one of the key techniques for automatic video content analysis, especially in the tasks of visual detection and tracking of moving object. In this paper, we present a new sample-based technique for background extraction that provides background image as well as background model. To handle both high-frequency and low-frequency events at the same time, multiple interval background models are adopted. The main innovation concerns the use of a confidence factor to select the best model from the multiple interval background models. To our knowledge, it is the first time that a confidence factor is used for merging several background models in the field of background extraction. Experimental results revealed that our approach based on multiple interval sampling works well in complicated situations containing various speed moving objects with environmental changes.

• Journal of the Korean housing association
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• v.17 no.3
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• pp.123-131
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• 2006

This study examined types and color conditions of street views through relationship of high-storied apartment house to street components which has great visual influence on urban street view and requires harmony with street environment as background factor and conducted positive experiment with high-storied apartment houses located at housing site development districts in Gwangju Metropolitan City since 1990s in order to set applicable color ranges in designing external colors of high-storied apartment houses which became background of street view by types. Consequently, in image changes of four factors of main colors in classified street types, P, RP, R and YR colors showed high average values in naturalness, harmony and unity and GY, G, BG and B colors showed dichotomy with low average value, but image of personality showed generally low average value. RP, R and YR colors showed higher adaptability and GY, G and BG colors showed lower adaptability. It was confirmed that according to adaptability of main colors used in high-storied apartment houses by street types, there was difference of appropriate color range in street components and external colors of high-storied apartment houses by street types.

• Proceedings of the Korean Information Science Society Conference
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• 2007.06c
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• pp.477-481
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• 2007

A background is a part where do not vary too much or frequently change in an image sequence. Using this assumption, it is presented a background acquisition algorithm for not only static but also dynamic view in this paper. For generating background, we detect a region, where has high correlation rate compared within selected region in the prior pyramid image, from the searching region in the current image. Between a detected region in the current image and a selected region in the prior image, we calculate movement vector for each regions in time sequence. After we calculate whole movement vectors for two successive images, vector histogram is used to determine the camera movement. The vector which has the highest density in the histogram is determined a camera movement. Using determined camera movement, we classify clusters based on pixel intensities which pixels are matched with prior pixels following camera movement. Finally we eliminate clusters which have lower weight than threshold, and combine remained clusters for each pixel to generate multiple background clusters. Experimental results show that we can automatically detect background whether camera move or not.

• Proceedings of the Korean Society of Soil and Groundwater Environment Conference
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• 2005.04a
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• pp.308-311
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• 2005

[ $^{222}Rn\;and\;^{226}Ra$ ] in groundwater were determined simultaneously using a gamma-spectroscopy. A nitrogen flushing equipment has been used for elimination and stabilization of high and unstable background activity due to the radon and its progenies in counting shield and room. The aim of present work was to control the background activity for simultaneous measurement of radium$(^{226}Ra)$ and radon$(^{222}Rn)$ in groundwater using a gamma-spectrometry. Background activity was about 1.0dps and the standard deviation was about 50%, The background activity could be minimized using nitrogen flushing equipment in the range of 0.1 to 0.5 and the RSD was about 5% at the experimental condition. The detection limit of $^{222}Rn\;and\;^{226}Ra$ in groundwater was 0.5dps/L in the background control method. In most groundwater used in the work, radon activity was more than the detection limit. However, radium activity in some groundwater was less than the detection limit. If the low level radium in groundwater must be measured, preconcentration process such as concentration should be performed before measuring the groundwater.

• Journal of Institute of Control, Robotics and Systems
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• v.21 no.11
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• pp.989-995
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• 2015

Due to the recent increase of the importance and demand of security services, the importance of a surveillance monitor system that makes an automatic security system possible is increasing. As the market for surveillance monitor systems is growing, price competitiveness is becoming important. As a result of this trend, surveillance monitor systems based on an embedded system are widely used. In this paper, an object detection algorithm based on an embedded system for a surveillance monitor system is introduced. To apply the object detection algorithm to the embedded system, the most important issue is the efficient use of resources, such as memory and processors. Therefore, designing an appropriate algorithm considering the limit of resources is required. The proposed algorithm uses two background models; therefore, the embedded system is designed to have two independent processors. One processor checks the sub-background models for if there are any changes with high update frequency, and another processor makes the main background model, which is used for object detection. In this way, a background model will be made with images that have no objects to detect and improve the object detection performance. The object detection algorithm utilizes one-dimensional histogram distribution, which makes the detection faster. The proposed object detection algorithm works fast and accurately even in a low-priced embedded system.

• Fisheries and Aquatic Sciences
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• v.17 no.3
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• pp.325-337
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• 2014

To assess the functional structure of prepro-melanin-concentrating hormone (pMCH), we isolated and cloned pMCH (of-pMCH) mRNA from the brain of the olive flounder, Paralichthys olivaceus, and compared its amino acid sequence with those from other animals. In addition, to examine whether activation of the brain of-pMCH gene is influenced by background color, density, and feeding, we compared pMCH mRNA activities against different background colors (bright and dark) and at different densities (100% PCA and 200% PCA). To examine whether the pMCH gene is related with malpigmentation of blind-side skin and appetite, we compared pMCH gene expression between ordinary and hypermelanic flounders, and between feeding and fasting flounders. The of-pMCH cDNA was 405 bp in the open reading frame [ORF] and encoded a protein of 135 amino acids; MCH was 51 bp in length and encoded a protein of 17 amino acids. An obvious single band of the expected size was obtained from the brain and pituitary by RT-PCR. In addition, of-pMCH gene activity was significantly higher in the bright background only at low density (< 100% PCA) making the ocular skin of fish whitening, and in ordinary fish. However, the gene activity was significantly decreased in dark background, at high density (>200% PCA), and in hypermelano fish. These results suggest that skin whitening camouflage of the flounder is induced by high MCH gene activity, and the density disturbs the function of background color in the physiological color change. Moreover, our data suggest that a low level of MCH gene activity may be related to malpigmentation of the blind-side skin. In feeding, although pMCH gene activity was significantly increased by feeding in the white background, the pMCH gene activity in the dark background was not influenced by feeding, indicating that the MCH gene activity increased by feeding can be offset by dark background color, or is unaffected by appetite. In conclusion, this study showed that MCH gene expression is related to ocular-skin whitening camouflage and blind-skin hypermelanosis, and is influenced by background color and density.