In a situation where the company handles accounting conservatively, the management's earnings forecasting information will be more conservative, and the conservativeness of this earnings forecasting information will have a differential effect in evaluating the performance of managers and paying compensation. This study aims to examine how the level of corporate accounting conservatism affects the forecast information of managers and how this affects the compensation of managers. This study establishes a hypothesis on the effect of the level of accounting conservatism on the earnings forecasting information and compensation of managers, and examines the relationship between managerial profit forecasting information & manager compensation according of conservatism in corporate accounting that can vary depending on the manager's disposition. As a result of the analysis, conservative managers are also conservative in earnings forecasting disclosure, and when corporate managers are highly conservative, they show their ability by making earnings forecasts disclosures more frequently and more accurately than corporate managers with low conservatism. It will help reduce the forecasting errors of stakeholders. Therefore, it is expected that this will play an important role in judging the manager's ability and determining compensation. Therefore, when a company handles accounting conservatively, management's earnings forecasts are also measured conservatively, which is expected to provide useful information on the basis and form of management's compensation to stakeholders.
Journal of the Korea Society of Computer and Information
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v.27
no.10
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pp.11-17
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2022
In this paper, a model that can increase the efficiency of work in arranging interior furniture by applying augmented reality technology was studied. In the existing system to which augmented reality is currently applied, there is a problem in that information is limitedly provided depending on the size and nature of the company's product when outputting the image of furniture. To solve this problem, this paper presents an AR labeling algorithm. The AR labeling algorithm extracts feature points from the captured images and builds a database including indoor location information. A method of detecting and learning the location data of furniture in an indoor space was adopted using the CNN technique. Through the learned result, it is confirmed that the error between the indoor location and the location shown by learning can be significantly reduced. In addition, a study was conducted to allow users to easily place desired furniture through augmented reality by receiving detailed information about furniture along with accurate image extraction of furniture. As a result of the study, the accuracy and loss rate of the model were found to be 99% and 0.026, indicating the significance of this study by securing reliability. The results of this study are expected to satisfy consumers' satisfaction and purchase desires by accurately arranging desired furniture indoors through the design and implementation of AR labels.
There are cases where the mobility impaired have difficulty moving from the moment they leave the house. If guardians also do not have time to entrust their families, who are socially disadvantaged, to a shelter, the guardian has no choice but to check directly in order to know the location of the guardian. The AI home care solution was designed to relieve the anxiety and labor of caregivers and to provide convenience for protection facility officials and users. If more facilities distribute and use services free of charge to non-profit foundations and protective facilities, the concern of guardians will be reduced, and the burden of facility officials who have to manage facility users will be reduced. In this paper, we provide emergency notification services to guardians in the event of an emergency as well as location and status alarms for guardians, which are all data related to movement, in consideration of the mobility vulnerable. Furthermore, it is necessary to provide a service function that recommends the optimal route using a navigation function to ease the convenience and burden of facility officials. It is necessary to alleviate anxiety by providing necessary information to the guardian, such as the location of the shuttle used by the mobile weak and the time of getting on and off. In addition, while providing services for free, the goal is to improve the quality of service for facility managers and the quality of service for the mobility weak.
Gwang-Young Choi;So-Ra Kim;Sang-Won Park;Chae-Uk Song
Journal of Navigation and Port Research
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v.47
no.4
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pp.231-238
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2023
The position of a light buoy is always flexible due to the influence of external forces such as tides and wind. The position can be checked through AIS (Automatic Identification System) or RTU (Remote Terminal Unit) for AtoN. As a result of analyzing the position data for the last five years (2017-2021) of a light buoy, the average position error was 15.4%. It is necessary to detect position error data and obtain refined position data to prevent navigation safety accidents and management. This study aimed to detect position error data and obtain refined position data by DBSCAN Clustering position data obtained through AIS or RTU for AtoN. For this purpose, 21 position data of Gunsan Port No. 1 light buoy where RTU was installed among western waters with the most position errors were DBSCAN clustered using Python library. The minPts required for DBSCAN Clustering applied the value commonly used for two-dimensional data. Epsilon was calculated and its value was applied using the k-NN (nearest neighbor) algorithm. As a result of DBSCAN Clustering, position error data that did not satisfy minPts and epsilon were detected and refined position data were acquired. This study can be used as asic data for obtaining reliable position data of a light buoy installed with AIS or RTU for AtoN. It is expected to be of great help in preventing navigation safety accidents.
The Journal of the Korea institute of electronic communication sciences
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v.18
no.5
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pp.785-796
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2023
In this study, a methodology for real-time classification and prediction of defects that may appear in PVDF(Polyvinylidene fluoride) sensors, which are widely used for structural integrity monitoring, is proposed. The types of sensor defects appearing according to the sensor attachment environment were classified, and an impact test using an impact hammer was performed to obtain an output signal according to the defect type. In order to cleary identify the difference between the output signal according to the defect types, the time domain statistical features were extracted and a data set was constructed. Among the machine learning based classification algorithms, the learning of the acquired data set and the result were analyzed to select the most suitable algorithm for detecting sensor defect types, and among them, it was confirmed that the highest optimization was performed to show SVM(Support Vector Machine). As a result, sensor defect types were classified with an accuracy of 92.5%, which was up to 13.95% higher than other classification algorithms. It is believed that the sensor defect prediction technique proposed in this study can be used as a base technology to secure the reliability of not only PVDF sensors but also various sensors for real time structural health monitoring.
This study aims to identify the status of oral care of professional soldiers and analyze the relationship between oral care needs and oral health symptoms based on oral health recognition, thus providing an opportunity to create a system for improving oral health of professional soldiers. The study was conducted on a total of 232 military personnel aged 19 or older who were employed in the military. The questionnaire for this study was commissioned to respond by explaining the purpose of the study and how to respond to the survey by telephone with the selected sub-employer. The content included in the questionnaire consisted of general characteristics, oral care status, and awareness of dental hygienists. When the subjective oral health condition was poor, normal, or good, it was all shown that the toothbrush was done more than three times a day, and the oral examination was all examined. In particular, 68.1 percent of the respondents said they were in good subjective health. Preventive treatment was the highest in the group with good subjective oral health. Of the total respondents, 83.6 percent said "yes" to the question of knowing dental hygienists, while 65.5 percent said "yes" to the question of whether they know the work of dental hygienists, recognizing that most of the respondents were aware of dental hygienists and their work. Both the group that said they knew the dental hygienist and the group that said they did not know answered 43.5% as an assistant. In conclusion, oral health projects will have to be carried out in line with military situations in order to maintain a healthy oral state of professional soldiers, and long-term planning for active oral health care, especially as an important role of personnel in charge of health care in the military is needed.
Journal of the Korea Society of Computer and Information
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v.29
no.4
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pp.63-72
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2024
The size of the home interior market is growing rapidly as interest in interiors and self-interiors has increased due to the recent rapid increase in single-person households. Most of the Bathroom remodeling is done by requesting an offline interior contractor and then visually checking it in the final completion stage, so it is not easy to re-construct even if the customer is dissatisfied. Therefore, this study developed an immersive virtual reality-based Bathroom self-remodeling system that can visually check space and design from the design stage to the final stage by incorporating VR technology to feel realistic in virtual reality. The bathroom structure may select the basic structure of the predefined bathroom space or freely set the size of the bathroom space. For furniture items, you can choose the washbasin, toilet, bathtub, shower booth that are essential elements of the bathroom and others(mounting rack, trash bin, handle). The tile texture may change the texture of the selected tile at a desired wall position by selecting various textures. In particular,, the texture of the wall tile can be varied by selecting horizontal, vertical and inclined directions at the desired angle according to the needs of the user and the contractor. As a future research project, this system will enable indoor sharing between users who are physically far away in real-time, allowing direct experience in virtual spaces, connection to purchases, and request estimates.
Under ubiquitous work environment, innovative changes occur in work process with ICT. The work process for collaboration through mobile devices and network should be investigated. The research model consists of two major antecedents: autonomy and interdependence as a task characteristic and job satisfaction as ultimate consequence followed by work design theory. To elaborate work design theory, smartwork application (app) use, communication extent, and work-life balance were reviewed from the literature. Data were collected from three ICT firms, which adopted certain smartwork app, and a partial least squares analysis was made on 175 data points. The analysis results show that task interdependence exerts a statistically significant effect on the level of smartwork app usage. Communication extent directly affects job satisfaction and work-life balance. The remarkable point is that smartwork app usage does not affect employees' work-life balance; the former can only affect the latter indirectly by increasing communication extent. This study attempts to explain the organizational impact by considering smartwork app and the effects simultaneously. We proposed and empirically tested the extended work design theory including information technology and its environment. Based on the results, other theoretical and practical contributions are discussed at the end with limitations and further studies.
Journal of the Korea Organic Resources Recycling Association
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v.31
no.4
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pp.41-49
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2023
This study examined the effect of input substrate concentration on hydrogen production of microbial electrolysis cells. To compare the performance of MEC according to the input substrate concentration, six laboratory-scale MEC reactors were operated by sequentially increasing the input substrate concentration from 2 g/L of sodium acetate, to 4 g/L, and 6 g/L. The current density, hydrogen production, and SCOD removal rate were analyzed, and energy efficiency and cathodic hydrogen recovery were calculated to compare the performance of MEC. The maximum volumetric current density was obtained at 4 g/L condition (76.3 A/m3) and it decreased to 19.0 A/m3, when the input concentration was increased to 6 g/L, which was a 75% decrease compared to the 4 g/L input condition. Maximum hydrogen production was obtained also at 4 g/L condition (47.3 ± 16.8 mL), but maximum hydrogen yield was obtained at 2 g/L input condition (1.1 L H2/g CODin). Energy efficiencies were also highest in 2 g/L condition; the lowest result was observed at 6 g/L condition. Maximum electrical energy efficiency was 76.4%, and the maximum overall energy efficiency was 39.7% at 2 g/L condition. However, when the substrate concentration increased to 6 g/L, the performance was drastically decreased. Cathodic hydrogen recovery also showed a similar tendency with energy efficiency, with the lowest concentration condition showing the best performance. It can be concluded that operating at low input substrate concentration might be better when considering not only hydrogen yield but also energy efficiency.
Journal of the Korean Recycled Construction Resources Institute
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v.12
no.1
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pp.63-71
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2024
Through the development of construction technology, various construction projects such as redevelopment projects, undergrounding of roads, expansion of subways, and metro railways are being carried out. However, this has led to an increase in the number of construction projects in existing urban centers and neighborhoods, resulting in an increase in the number of damages and disputes between neighboring buildings and residents, as well as an increase in safety accidents due to the aging of existing buildings. In this study, digital data was applied to a graphics program to objectify the progress of cracks by comparing the creation of cracks and the increase in length and width through photographic images and presenting the degree of cracks numerically. Through the application of the program, the error caused by the subjective judgment of crack change, which was mentioned as a shortcoming of the existing field survey, was solved. It is expected that the program can be used universally in the building diagnosis process by improving its reliability if supplemented and improved in the process of use. As a follow-up study, it is necessary to apply the extraction algorithm of the digital graphic data program to calculate the length and width of the crack by itself without human intervention in the preprocessing work and to check the overall change of the building.
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