• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.16 no.2
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• pp.177-188
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• 2021

On December 2015, Financial Supervisory Service(FSS) announced the four key thematic audit review areas, one of them is an appropriation of unbilled revenue. Accounting of unbilled revenue is intertwined with a percentage of completion, that is concerned about discretionary decision by manager. Therefore, if manager motivated by income-increasing manipulation is exaggerating percentage of completion, unbilled revenue is excessively recognized. This problem is caused the serious accounting issues(e.g., shock at a loss for 2013 fiscal year by some construction firms, malpractice of accounting in order-made production industry). Distrust of accounting was grown because the shipbuilding and construction industries successively went poor management and bad accounting of them is revealed. Those accounting issues were the trigger for problem recognition of unbilled revenue, they were background for the designation of appropriation unbilled revenue as thematic audit review areas by FSS. Therefore, this study verified effectiveness of thematic audit review by empirically analyzing whether designation of thematic audit review makes the firm increases conservative behavior. Conservative accounting is estimated by using Basu(1997) model. We analyzed the effect of the thematic audit review on conservative accounting of unbilled revenue by comparing with reflecting unbilled revenue or not. The sample for test consists of firm-years the manufacturing and construction industries from 2012 to 2017. The test results of this study suggested that the conservative accounting of unbilled revenue after designation of the thematic audit review was significantly increased. We also tested again by classifying whether or not it is construction industry. We found that construction industry is more conservative than the other industry only for the designated year of the thematic audit review, otherwise there was not any evidence for significantly increasing conservatism. This study contributes to the literature by empirically analysing relationship of the unbilled revenue to the thematic audit review from the perspective of the conservatism and verifying effectiveness of the thematic audit review.

• Journal of Intelligence and Information Systems
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• v.27 no.2
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• pp.17-32
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• 2021

Speaker recognition is generally divided into speaker identification and speaker verification. Speaker recognition plays an important function in the automatic voice system, and the importance of speaker recognition technology is becoming more prominent as the recent development of portable devices, voice technology, and audio content fields continue to expand. Previous speaker recognition studies have been conducted with the goal of automatically determining who the speaker is based on voice files and improving accuracy. Speech is an important sociolinguistic subject, and it contains very useful information that reveals the speaker's attitude, conversation intention, and personality, and this can be an important clue to speaker recognition. The final ending used in the speaker's speech determines the type of sentence or has functions and information such as the speaker's intention, psychological attitude, or relationship to the listener. The use of the terminating ending has various probabilities depending on the characteristics of the speaker, so the type and distribution of the terminating ending of a specific unidentified speaker will be helpful in recognizing the speaker. However, there have been few studies that considered speech in the existing text-based speaker recognition, and if speech information is added to the speech signal-based speaker recognition technique, the accuracy of speaker recognition can be further improved. Hence, the purpose of this paper is to propose a novel method using speech style expressed as a sentence-final ending to improve the accuracy of Korean speaker recognition. To this end, a method called sentence sequencing that generates vector values by using the type and frequency of the sentence-final ending appearing in the utterance of a specific person is proposed. To evaluate the performance of the proposed method, learning and performance evaluation were conducted with a actual drama script. The method proposed in this study can be used as a means to improve the performance of Korean speech recognition service.

• Journal of the Korean Institute of Landscape Architecture
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• v.49 no.1
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• pp.1-18
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• 2021

This study was intended to present measures for the improvement of the apartment house landscaping supervision system by examining the adequacy of landscaping supervision, which is aimed at improving the quality of landscape plants and facilities in apartment house landscaping sites. Additionally, this study aims to identify the problems occurring in the process of the performance of landscaping supervision and to provide the evidence for legislative activities and revision of the laws currently being pushed forward for the mandatory deployment of apartment house landscaping supervision personnel. The results of the analysis showed that no landscaping supervision personnel was deployed to apartment complexes with less than 1,500 households and that the landscaping comprised 19% to 46% of the entire construction process. The civil engineering firm performed the landscaping supervision, which made it impracticable to fully focus on the construction quality in the field of landscaping. The quality control in terms of landscape plants revealed differences in quality control, depending on the competence and experience of the civil engineer supervising the personnel, where the landscaping supervision personnel was not deployed. The apartment houses landscaping supervision activity index was analyzed, and the results showed that the supervision activity index for apartment house A was 72.0, B was 70.4, and apartment houses C to G ranged from 38.7 to 46.9, which suggested that the difference in quality control, process control, and technical support affected the construction quality and occurrence of defects.The improvement of landscaping process quality control and process management will be carried out more smoothly and the rate of defects will be drastically reduced if the landscaping supervision personnel placement threshold is lowered from 1,500 households to 300 households in complexes. The results of this study are expected to be useful in promoting and re-establishing the landscaping industry based on the improvement of construction quality in the field of landscaping in connection with the construction of apartment houses.

• Journal of the Korean earth science society
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• v.42 no.1
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• pp.39-54
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• 2021

Damyang Wetland, a riverine wetland, has been designated as the first wetland protection area in South Korea and is a candidate area for the Mudeungsan Area UNESCO Global Geopark. The Damyang Wetland area is the upstream part of the Yeongsan River and is now a relatively wide plain. To reconstruct the sedimentary environment around the Damyang Wetland, core samples were obtained, and sedimentary facies analysis, AMS and OSL age dataings, grain size, and geochemical analyses were carried out. In addition, comprehensive sedimentary environment changes were reconstructed using previous core data obtained from this wetland area. In the Yeongsan River upstream area, where the Damyang Wetland is located, fluvial terrace deposits formed during the late Pleistocene are distributed in an area relatively far from the river. As a gravel layer is widely distributed throughout the plains, Holocene sediments were likely deposited in a braided river environment when the sea level stabilized after the middle Holocene. Then, as the sedimentary environment changed from a braided river to a meandering river, the influx of sand-dominated sediments increased, and a floodplain environment was formed around the river. In addition, based on the pollen data, it is inferred that the climate was warm and humid around 6,000 years ago, with wetland deposits forming afterward. The the trench survey results of the river area around the Damyang Wetland show that a well-rounded gravel layer occurs in the lower part, covered by the sand layer. The Damyang Wetland was likely formed after the construction of Damyang Lake in the 1970s, as muddy sediments were deposited on the sand layer.

• Journal of the Society of Disaster Information
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• v.18 no.1
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• pp.202-217
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• 2022

Purpose: The recent increased use of Personal Mobility (PM) has been accompanied by a rise in the annual number of accidents. Accordingly, the safety requirements for PM use are being strengthened, but the laws/systems, infrastructure, and management systems remain insufficient for fostering a safe environment. Therefore, this study comprehensively searches the main problems and improvement methods through a review of previous studies that are related to PM. Then the priorities according to the importance of the improvement methods are presented through the Delphi survey. Method: The research method is mainly composed of a literature study and an expert survey (Delphi survey). Prior research and improvement cases (local governments, government departments, companies, etc.) are reviewed to derive problems and improvements, and a problem/improvement classification table is created based on keywords. Based on the classification contents, an expert survey is conducted to derive a priority improvement plan. Result: The PM-related problems were in 'non-compliance with traffic laws, lack of knowledge, inexperienced operation, and lack of safety awareness' in relation to human factors, and 'device characteristics, road-drivable space, road facilities, parking facilities' in relation to physical factors. 'Management/supervision, product management, user management, education/training' as administrative factors and legal factors are divided into 'absence/sufficiency of law, confusion/duplication, reduced effectiveness'. Improvement tasks related to this include 'PM education/public relations, parking/return, road improvement, PM registration/management, insurance, safety standards, traffic standards, PM device safety, PM supplementary facilities, enforcement/management, dedicated organization, service providers, management system, and related laws/institutional improvement', and 42 detailed tasks are derived for these 14 core tasks. The results for the importance evaluation of detailed tasks show that the tasks with a high overall average for the evaluation items of cost, time, effect, urgency, and feasibility were 'strengthening crackdown/instruction activities, education publicity/campaign, truancy PM management, and clarification of traffic rules'. Conclusion: The PM market is experiencing gradual growth based on shared services and a safe environment for PM use must be ensured along with industrial revitalization. In this respect, this study seeks out the major problems and improvement plans related to PM from a comprehensive point of view and prioritizes the necessary improvement measures. Therefore, it can serve as a basis of data for future policy establishment. In the future, in-depth data supplementation will be required for each key improvement area for practical policy application.

• Journal of the Korean Society of Marine Environment & Safety
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• v.28 no.6
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• pp.853-865
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• 2022

In this study, from August to October 2019, we conducted a survey of the spatial distribution and dominant species of macrobenthos on the rocky intertidal zones of 38 specified islands distributed along the southern coast of Korea. On the basis of observation made using 50 × 50 cm quadrats, we identified a total of 80 species, among which, Mollusca were the most abundant fauna, with 54 species that accounted for 67.4% of the total, followed by Crustacea with 15 species (18.7%). The recorded numbers of Cnidaria, Porifera, and Echinodermata species ranged from 1 to 6. In terms of the regional patterns of species richness, specified islands in Yeosu were found to be the most species rich, supporting 61 species, whereas islands in Hadong, Namhae, and Chujado were found to have a similar level of species richness, ranging from 42 to 46 species. Islands in Boseong and Goheung were home to the fewest species, with only 29 species being recorded. At the sampling station scale, we noted a considerable difference in faunal richness, ranging from 6 (St. 6) to 33 (St. 20) species. Among the recorded species, Echinolittorina radiata was identified as the dominant species on 15 specified islands, with the next most abundant species being Tetraclita japonica, considered an indicator species of climate change, which was recorded on 11 islands. In terms of frequency, E. radiata, found on 36 islands, was identified as the most frequently occurring species, followed by Reishia clavigera (30 islands), Mytilisepta virgata (29), Nerita japonica (28), Ligia. exotica (27), and Littorina brevicula (26). Of the 80 species identified, 9, 4, and 2 species of Mollusca, Crustacea, and Cnidaria, respectively, are classified as Marine fauna of accepted foreign export, whereas 50 are Red List species, 44 are species of Least Concern, 3 are Data Deficient species, and 1 species was not evaluated. However, during the survey, we found no Near Threatened or Not Applicable species. On the basis of the findings of this survey, it would appear that the abundance and richness of macrobenthic fauna inhabiting the rocky intertidal zones of specified islands along the southern coast of Korea differ according to different habitat conditions, particularly with respect to the duration of exposure and the extent and properties of the substrata. The findings of this study will provide baseline data for future monitoring and management of specified islands in Korea.

• Journal of the Korean earth science society
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• v.43 no.5
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• pp.618-638
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• 2022

The Middle Jurassic granite dike swarm intruding into the Paleoproterozoic banded gneiss is pervasively observed in Ueumdo, Hwaseong City, mid-western Gyeonggi Massif. Based on their cross-cutting relationships in a representative outcrop, there are four dikes (UE-A, UE-C, UE-D, UE-E), and depending on the direction, there are three granite dike groups, which are NW- (UE-A dike), NW to WNW- (UE-C dike), and NE-trending (UE-D and UE-E dikes). These granite dikes are massive, medium-to coarse-grained biotite granites, and their relative ages observed in outcrops are in the order of UE-A, UE-D (=UE-E), and UE-C. The geometric analysis of the dikes indicates that the UE-A and UE-C dikes intrude under approximately NE-SW trending horizontal minimum stress fields. The UE-A dike, which showed a relatively low average SiO2 content by major element analysis, is a product of early magma differentiation compared to other dikes; therefore, it is consistent with the relative age of each dike. The ²⁰⁶Pb/²³⁸U weighted mean ages for each dike obtained from SHRIMP zircon U-Pb dating were calculated to be 167 Ma (UE-A), 164 Ma (UE-C), 167 Ma (UE-D), and 167 Ma (UE-E), respectively. The samples of the UE-A, UE-D, and UE-E dikes showed very similar ages. The UE-C dike shows the youngest age, which is consistent with the results of the relative age in the outcrops and major element analysis. Therefore, the granite dikes intruded into the Middle Jurassic (approximately 167 and 164 Ma), coinciding with those of the Gyeonggi Massif, where the Middle Jurassic plutons are geographically widely distributed. This result indicates that the wide occurrence of the Middle Jurassic plutons on the Gyeonggi Massif was formed as a result of igneous activity moving in the northwest direction with the shallower subduction angle of the subducting oceanic plate during the Jurassic.

• 한국노년학
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• v.41 no.2
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• pp.197-215
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• 2021

This study aims to evaluate Person Centered Care practice and characteristics of care services in Korean long-term care facilities using Dementia Care Mapping as a tool. DCM, systematic observational evaluation tool for measuring dementia patients' QOL, was transformed into self-report rating scale. The process of transforming DCM into a scale of 34 items involves operationalization of DCM concepts and it's adaptation into Korean long-term care practices. Review by research team of Bradford university was added to maintain DCM concept and meaning in this scale. The scale with Cronbach alpha of .88 was surveyed on 343 care workers. Survey result shows PCC value practiced by them is 3.77(of 5 likert scale) and values on each categories of PCC reveal the characteristics of care in Korean facilities; attachment(4.02), comfort(3.95), inclusion(3.89), identity(3.67) and occupation(3.41). Dementia care in Korean facilities focuses on recipients'safety, comfort but lacks individualistic care and the meaningful and fulfilling occupation for patients. Looking at the organizational and individual factors influencing DCM values, the small facilities showed higher PCC values and there are no significant difference in PCC values between public and private facilities. Managers and care workers with career of 1~2 years showed higher PCC values compared to other career ranks and lengthes. This study suggests care practice should be centered on personhood of patients in long-term care facilities, for which introduction of unit care and education of PCC for service providers including support personnel are needed. DCM and Korean DCM scale developed in this study are suggested for the PCC-based assessment on care quality.

• Journal of Christian Education in Korea
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• v.71
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• pp.181-210
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• 2022

The purpose of this study was to investigate the research trends related to the children's department of church schools. The purpose of this study is to present basic data for the study of the children's department of church schools by analyzing the research period, research contents, research methods, and subjects of research related to the children's department of church schools. For this study, 50 domestic master's and doctoral dissertations searched through the National Assembly Library and the Research Information Sharing Service(RISS) were extracted with the keywords of 'church school' and 'children's department'. The frequency and percentage were calculated by analyzing the research related to the children's department of the church school according to four criteria: research period, research content, research method, and research subject. As a result of the study, first, the research trend of research papers in the children's department of church schools was found to be 49 articles (98%) for master's degrees and 1 article (2%) for doctoral degrees from 1980 to 2022. Trends by research period are focused on master's degrees. Second, the trend by research content was 27 practical studies (54%) and 23 theory studies (46%). In the research related to the children's department of church schools, the practical research accounted for a relatively high percentage compared to the theory research. Third, the trends by research method were in the order of 30 literature studies (60%), 19 quantitative studies (38%), and 1 qualitative study (2%). Research related to children's departments in church schools is being actively conducted with a focus on literature research. Fourth, as for the trends by study subject, the study was conducted focusing on physical subjects, with 35 subjects (70%) and 15 subjects (30%) of personal subjects. As research is conducted from physical objects to church schools and media, it is necessary to study the connection between church schools and families. As the research on church school kindergarten is focused on adults (teachers, parents, and educational preachers), in-depth research on children in church schools and qualitative research with voices from the field of children's department in church schools are required.

• Journal of Christian Education in Korea
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• v.71
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• pp.277-303
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• 2022

The COVID-19 Pandemic, which began in 2020, has led to many changes in the Korean church. It created a situation in which not only the change and form of worship time, but also the definition, direction, and philosophy of ministry had to be re-established. In the early days of COVID-19 Pandemic, the Korean church recognized this as a crisis, but gradually regarded these as opportunities and tried to produce positive results. The Department of Education has also undergone many changes, especially in its summer ministry, and is expected to have undergone more dramatic changes in form, location and method than in any other church event or service. However, no accurate data on this has been collected. Accordingly, Mirae with Dreams (CEO: Pastor Kim Eun-ho), a corporation established by the Oryun Church for the next generation of ministry, conducted a survey on the summer ministry of the Korean church, which has been registered as a future member with dreams every year since 2020 when the COVID-19 fan dummy began. A similar survey was conducted in 2022 following 2021, and 260 churches responded, and the results are as follows. In 2022, the summer ministry of the Ministry of Education of the Korean Church returned to the form before the COVID-19 Pandemic. Unlike 2021, when many of them were held online, more than 81 percent said they had conducted summer camps offline, and 31 percent also conducted or attended outdoor camps. In terms of the importance of roles, when online was also the main focus, parents and teachers were equally viewed or emphasized, while in this summer's survey, 90 percent of respondents said that the role of teachers in charge or department was important. Summer events were mainly summer Bible schools and retreats, but 25% of all respondents said they conducted missionary work and evangelism at home and abroad. Compared to 2021, participation in summer camps has increased in all departments, including infant and kindergarten, elementary and middle school, and especially in infant and middle school. While preparing for the summer camp, most of the respondents said that the focus was on content and topics, and the main focus was on children's accessibility compared to 2021. As a result of synthesizing the description of the reason for the respondents who could not conduct the summer camp, about 40% said they could not conduct the summer camp due to a lack of volunteers. This is more than 30% who pointed out COVID-19 as the cause, which can be seen as an urgent problem to be solved at the Korean church and denomination level. In addition, this paper also mentioned detailed changes in each question, referring to the changes in summer camps from 2020 to 2022.