• Management & Information Systems Review
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• v.35 no.4
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• pp.169-184
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• 2016

Deferred tax assets (liability) in a company's financial statements are to reflect the temporary difference between taxable income and accounting income and therefore can provide useful information as a proxy for discretionary accruals. In addition, deferred tax assets allow a company to manage its earnings by reviewing the feasibility of the assets' recognition. As such, this study focused on deferred tax assets to examine their relationship with discretionary accruals, which were measured by a modified Jones model (Dechow et al. 1995), and investigated the impact of audit quality on this relationship. In order to control for the effects of tax rate change and measurement credibility, deferred tax assets of 2,670 non-financial firms from 2009 to 2010 were collected as samples for the study. The results of the empirical analysis are as follows. First, the samples as a whole indicated that deferred tax assets have a negative relationship with discretionary accruals in a general sense, but a high-quality audit did not reveal a significant relationship between them. Second, the 1,379 samples with negative discretionary accruals did not reveal a significant relationship between deferred tax assets and discretionary accruals; however, the result showed a significant negative relationship under a high-quality audit. These findings suggest that in the case of negative discretionary accruals, a high-quality audit restricts an earnings management technique that utilizes deferred tax assets and that the assets can be a useful tool for detecting discretionary accruals. The present study is meaningful in that, unlike previous research, it combined the two contrasting roles of deferred tax assets-that of an earnings management detector and an earnings management tool-to examine their general relationship. The study also suggested that audit quality could influence the usefulness of deferred tax assets in providing information on discretionary accruals.

• Tuberculosis and Respiratory Diseases
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• v.61 no.1
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• pp.13-19
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• 2006

Background: Acinetobacter baumannii has emerged as an important nosocomial pathogen worldwide. The incidence of these infections has recently begun to increase. The mortality rate associated with these infections is high (bacteremia; 52%, pneumonia: 23%~73%) and multidrug resistance has been reported. For the effective control of multidrug-resistant Acinetobacter baumannii(MDR-AB), the impact of these organisms in clinical practice should be determined. This study compared the clinical characteristics, mortality and morbidity of Acinetobacter nosocomial pneumonia between MDR strain and non-MDR strain. Methods: From Jan. 1, 2002 to Nov. 1. 2004, 47 adult patients with Acinetobacter nosocomial pneumonia in Chuncheon Sacred Heart Hospital were recruited and analyzed retrospectively. MDR-AB was defined as showing in vitro resistance to all commercially available antibiotics against A. baumannii. Results: There were 47 patients with Acinetobacter nosocomial pneumonia. MDR-AB and non MDR-AB was the cause of the pneumonia in 17 and 30 patients, respectively. Mean age of the former was $69{\pm}11$ years old and the latter was $70{\pm}13$ years old. The mean APCHE II score, ICU days and mortality were not different between the two groups ($16.1{\pm}5.4$ vs. $14.9{\pm}4.8$, P=0.43, $25.1{\pm}13.6$ vs. $39.1{\pm}31.0$, P=0.2, 58.8% vs. 40%, P=0.21). Conclusion: There are no significant differences in mortality and morbidity between MDR and non-MDR Acinetobacter baumannii. The mortality of the two groups is surprisingly high, therefore proper infection control practices are essential.

• Korean Journal of Agricultural and Forest Meteorology
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• v.14 no.1
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• pp.19-27
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• 2012

The open-top chamber (OTC) system is designed for long term studies on the climate change impact on the major tree species and their community in Korea. In Korea Forest Research Institute (KFRI), the modified OTC system has been operating since September 2009. The OTC facility consists of six decagon chambers (10 meters in diameter by 7 meters high) with controlled gas concentration. In each chamber, a series of vertical vent pipes are installed to disperse carbon dioxide or normal air into the center of the chamber. The OTC is equipped with remote controlled computer system in order to maintain a stable and elevated concentration of carbon dioxide in the chamber throughout the experimental period. The experiment consisted of 4 treatments: two elevated $CO_2$ levels ($1.4{\times}$ and $1.8{\times}$ ambient $CO_2$) and two controls (inside and outdoors of the OTC). Average operational rate was the lowest (94.2%) in June 2010 but increased to 98% in July 2010 and was 100% during January to December 2011. In 2010~2011, $CO_2$ concentrations inside the OTCs reached the target programmed values, and have been maintained stable in 2011. In 2011, $CO_2$ concentrations of 106%, 100% and 94% of target values has been recorded in control OTC, $1.4{\times}$ $CO_2$-enriched OTC and $1.8{\times}$ $CO_2$-enriched OTC, respectively. With all OTC chambers, the difference between outside and inside temperatures was the highest ($1.2{\sim}2.0^{\circ}C$) at 10 am to 2 pm. Temperature difference between six OTC chambers was not detected. The relative humidity inside and outside the chambers was the same, with minor variations (0~1%). The system required the highest amount of $CO_2$ for operation in June, and consumed 11.33 and 17.04 ton in June 2010 and 2011, respectively.

• Journal of the Korean Institute of Landscape Architecture
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• v.44 no.3
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• pp.1-12
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• 2016

This study aimed to interpret the fundamental cause of road-kill occurrences and analyzed spatial characteristics of the road-kill locations from Route 44 in Seorak National Park, Korea. Logistic regression analysis was utilized for backward elimination on variables. Seorak National Park Service has constructed GIS-data of 81 road-kill occurrences from 2008 to 2013 and these data were assigned as dependent variables in this study. Considered as independent variables from previous studies and field surveys, vegetation age-class, distance to streams, coverage of fences and retaining walls, and distance to building sites were assigned as road-kill impact factors. The coverage of fences and retaining walls(-1.0135) was shown as the most influential factor whereas vegetation age-class(0.0001) was the least influential among all of the significant factor estimates. Accordingly, the rate of road-kill occurrence can increase as the distance to building sites and stream becomes closer and vegetation age-class becomes higher. The predictive accuracy of road-kill occurrence was shown to be 72.2% as a result of analysis, assuming as partial causes of road-kill occurrences reflecting spatial characteristics. This study can be regarded as beneficial to provide objective basis for spatial decision making including road-kill occurrence mitigation policies and plans in the future.

• Pediatric Gastroenterology, Hepatology & Nutrition
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• v.5 no.2
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• pp.158-165
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• 2002

Purpose: We designed this retrospective study to establish the incidence of diagnosic delay in children diagnosed with acute appendicitis and to identify associated factors with delayed diagnosis and its impact on the clinical course. Methods: All cases of children under 15 years of age who underwent appendectomy from 1996 to 2001 at Gangneung Asan Hospital were reviewed. We reviewed signs and symptoms, type of health professional first contacted, the advice given by the health professional and a history of appendicitis in first degree relatives. Diagnostic period is the time elapsed between first complaints and definitive diagnosis. Delay was defined as diagnostic period exceeded the 48 hours. Postoperative course and complications were also reviewed. Results: Incidence of diagnostic delay differed by whether diarrhea and fecalith on X-ray were present. Also children whose parents were advised to observe them at home were more likely to have a diagnostic delay. In almost half of the cases in delayed group, initial diagnosis was not acute appendicitis but gastroenteritis. The perforation rate in non-delayed group was 22%, whereas 87% in delayed group. The delayed group showed a higher number of postoperative complication and a longer hospitalization period. Conclusions: Diarrhea with abdominal pain and fever in children should not be dismissed as gastroenteritis, respiratory infections or other common disorders. Our study suggests that physicians have a responsibility to prevent diagnostic delay and resultant perforation of acute appendicitis in children by having a high index of suspicion about acute appendicitis.

• Proceedings of the Korea Water Resources Association Conference
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• 2011.05a
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• pp.8-9
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• 2011

On 4 September 2010 an earthquake of magnitude 7.1 on the Richter scale occurred on the Canterbury Plains in the South Island of New Zealand. The Canterbury Plains are an area of extensive groundwater and spring fed surface water systems. Since the September earthquake there have been several thousand aftershocks (Fig. 1), the largest being a 6.3 magnitude quake which occurred close to the centre of Christchurch on 22February 2011. This second quake caused extensive damage to the city of Christchurch including the deaths of 189 people. Both of these quakes had marked hydrological impacts. Water is a vital natural resource for Canterburywith groundwater being extracted for potable supply and both ground and surface water being used extensively for agricultural and horticultural irrigation.The groundwater is of very high quality so that the city of Christchurch (population approx. 400,000) supplies untreated artesian water to the majority of households and businesses. Both earthquakes caused immediate hydrological effects, the most dramatic of which was the liquefaction of sediments and the release of shallow groundwater containing a fine grey silt-sand material. The liquefaction that occurred fitted within the empirical relationship between distance from epicentre and magnitude of quake described by Montgomery et al. (2003). . It appears that liquefaction resulted in development of discontinuities in confining layers. In some cases these appear to have been maintained by artesian pressure and continuing flow, and the springs are continuing to flow even now. In spring-fed streams there was an increase in flow that lasted for several days and in some cases flows remained high for several months afterwards although this could be linked to a very wet winter prior to the September earthquake. Analysis of the slope of baseflow recession for a spring-fed stream before and after the September earthquake shows no change, indicating no substantial change in the aquifer structure that feeds this stream.A complicating factor for consideration of river flows was that in some places the liquefaction of shallow sediments led to lateral spreading of river banks. The lateral spread lessened the channel cross section so water levels rose although the flow might not have risen accordingly. Groundwater level peaks moved both up and down, depending on the location of wells. Groundwater level changes for the two earthquakes were strongly related to the proximity to the epicentre. The February 2011 earthquake resulted in significantly larger groundwater level changes in eastern Christchurch than occurred in September 2010. In a well of similar distance from both epicentres the two events resulted in a similar sized increase in water level but the slightly slower rate of increase and the markedly slower recession recorded in the February event suggests that the well may have been partially blocked by sediment flowing into the well at depth. The effects of the February earthquake were more localised and in the area to the west of Christchurch it was the earlier earthquake that had greater impact. Many of the recorded responses have been compromised, or complicated, by damage or clogging and further inspections will need to be carried out to allow a more definitive interpretation. Nevertheless, it is reasonable to provisionally conclude that there is no clear evidence of significant change in aquifer pressures or properties. The different response of groundwater to earthquakes across the Canterbury Plains is the subject of a new research project about to start that uses the information to improve groundwater characterisation for the region. Montgomery D.R., Greenberg H.M., Smith D.T. (2003) Stream flow response to the Nisqually earthquake. Earth & Planetary Science Letters 209 19-28.

• Resources Recycling
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• v.30 no.6
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• pp.43-52
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• 2021

In this study, the optimal nitration process for selective lithium leaching from powder of a spent battery cell (LiNi_xCo_yMn_zO₂, LiCoO₂) was studied using Taguchi method. The nitration process is a method of selective lithium leaching that involves converting non-lithium nitric compounds into oxides via nitric acid leaching and roasting. The influence of pretreatment temperature, nitric acid concentration, amount of nitric acid, and roasting temperature were evaluated. The signal-to-noise ratio and analysis of variance of the results were determined using L₁₆(4⁴) orthogonal arrays. The findings indicated that the roasting temperature followed by the nitric acid concentration, pretreatment temperature, and amount of nitric acid used had the greatest impact on the lithium leaching ratio. Following detailed experiments, the optimal conditions were found to be 10 h of pretreatment at 700℃ with 2 ml/g of 10 M nitric acid leaching followed by 10 h of roasting at 275℃. Under these conditions, the overall recovery of lithium exceeded 80%. X-ray diffraction (XRD) analysis of the leaching residue in deionized water after roasting of lithium nitrate and other nitrate compounds was performed. This was done to determine the cause of rapid decrease in lithium leaching rate above a roasting temperature of 400℃. The results confirmed that lithium manganese oxide was formed from lithium nitrate and manganese nitrate at these temperatures, and that it did not leach in deionized water. XRD analysis was also used to confirm the recovery of pure LiNO₃ from the solution that was leached during the nitration process. This was carried out by evaporating and concentrating the leached solution through solid-liquid separation.

• Ecology and Resilient Infrastructure
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• v.8 no.2
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• pp.120-132
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• 2021

The ecosystem and landscape conservation areas of Seoul were designated according to the Natural Environment Conservation Act and the Natural Environment Conservation Ordinance. With the adoption of the "Rapid Assessment of Wetland Ecosystem Service (RAWES)" approach and the "wetland ecosystem service" for the Ramsar Wetland City Accreditation at the 13th Meeting of the Conference of the Contracting Parties to the Ramsar Convention on Wetlands in 2018, the need for data evaluating wetland ecosystem services has become a necessity. Therefore, in this study, we selected five wetlands from the ecosystem and landscape conservation areas in Seoul, having high ecological conservation values, and evaluated their carbon sequestration and economic value assessment using the InVEST model, which is an ecosystem service evaluation technique. The evaluation results for carbon storage in each wetland are as follows: Tancheon Wetland: 3,674.62 Mg; Bamseom Island in the Hangang River: 1,511.57 Mg; Godeok-dong Wetland: 5,007.21 Mg; Amsa-dong Wetland: 7,108.47 Mg; and Yeouido Wetland: 290.27 Mg. Particularly, the Tancheon Wetland showed the lowest carbon sequestration of 1,130.37 Mg, as compared to the results acquired in 2013, of 4,804.99 Mg. When the average effective carbon rate of $16.06 (US) was applied to the decreased carbon sequestration value, a loss of $15,910.58(US) was calculated. Furthermore, if the average social cost of carbon ($204 (US)) is considered, which includes the impact of climate change on productivity and ecosystems, the total loss is equivalent to $202,101.97 (US). This study aims to examine the natural resource value of urban wetlands by evaluating selected major wetlands in Seoul. This study can be utilized as basic data to plan for the protection and management of the ecosystem and landscape conservation areas. Additionally, because wetland value assessment is considered essential, the results of this study can be used in future research to provide measures for evaluating ecosystem services in the Ramsar Wetland City Certification System. Moreover, this study can be utilized for selecting important wetlands as Ramsar sites, and to raise awareness about the significance of conserving urban wetlands, and for expanding international exchange among the Ramsar Wetland sites.

• Korean Journal of Environment and Ecology
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• v.32 no.6
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• pp.639-645
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• 2018

The objective of the study is to analyze the impact of zone adjustment by comparing the changes from 2011 to 2018 of social and environmental factors such as the special-purpose area, actual construction activities including building development, land use environment, and officially assessed individual land price in the areas released from the National Park Zone during the second National Park Zone adjustment during 2010 to 2011 with the social and environmental factors in the areas that remained in the National Park Zone during the same period. We intended to investigate the problems of the second National Park Zone adjustment and explore alternative implications for the third National Park Zone adjustment. As for the special-purpose area, 80.4% of the released areas were converted to planned, production, and conservation area while 15.6% changed to the agricultural area, and 4.0% remained as the natural environmental conservation area. Regarding the change in building development scale, the average size of construction in the released area since 2011 was $106m^2$ while that in the retained areas was $91m^2$. For the land use environment, the rate of change from the natural area to developed area was 1.9% in the released area and 0.7% in the retained area. The officially assessed individual land price increased by 11,911 won in the released area and 4,413 won in the retained area. Although both areas showed an increase in the land price, the difference of officially assessed individual land prices was about 2.5 times. The problem concerning the private property rights of local residents in the national parks is still a challenge, but the second National Park Zone adjustment has resolved the problem significantly. Accordingly, it is necessary to offer the benefits for the residents in the national park area by analyzing the park zoning and park facility planning to present the rational alternative. It is also necessary to establish a support system that encourages the collaborative cooperation between the park authority and residents and assures that the residents to have pride in the national park.

• Korean Journal of Ecology and Environment
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• v.51 no.4
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• pp.268-286
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• 2018

The eutrophication and algal blooms by harmful cyanobacteria (CyanoHAs) and freshwater redtide (FRT) that severely experiencing in typical regulated weir system of the Nakdong River are one of the most rapidly expanding water quality problems in Korea and worldwide. To compare with the factors of rainfall, hydrology, and dominant algae, this study explored spatiotemporal variability of the major water environmental factors by weekly intervals in eight weir pools of the Nakdong River from January 2013 to July 2017. There was a distinct difference in rainfall distribution between upstream and downstream regions. Outflow discharge using small-scale hydropower generation, overflow and fish-ways accounted for 37.4%, 60.1% and 2.5%, respectively. Excluding the flood season, the outflow was mainly due to the hydropower release through year-round. These have been associated with the drawdown of water level, water exchange rate, and the significant impact on change of dominant algae. The mean concentration (maximum value) of chlorophyll-a was $17.6mg\;m^{-3}$ ($98.2mg\;m^{-3}$) in the SAJ~GAJ and $29.6mg\;m^{-3}$ ($193.6mg\;m^{-3}$) in the DAS~HAA weir pools reaches, respectively. It has increased significantly in the downstream part where the influence of treated wastewater effluents (TWEs) is high. Indeed, very high values (>50 or $>100mg\;m^{-3}$) of chlorophyll-a concentration were observed at low flow rates and water levels. Algal assemblages that caused the blooms of CyanoHAs and FRT were the cyanobacteria Microcystis and the diatom Stephanodiscus populations, respectively. In conclusion, appropriate hydrological management practices in terms of each weir pool may need to be developed.