• Asian Journal of Business Environment
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• v.11 no.4
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• pp.5-16
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• 2021

Purpose: This study aims to investigate the impact of auditor-client traffic convenience on accrual -based and real earnings management of the client firms. Research design, data and methodology: Using a sample of firms listed in Shanghai and Shenzhen Stock Exchanges over the period of 2007 to 2018, this paper empirically investigates the association between auditor-client traffic convenience and earnings management. We use three measures of auditor-client traffic convenience: railway traffic convenience, expressway traffic convenience, and air traffic convenience. The accrual-based earnings management is measured by abnormal accruals estimated by industry and year using the Modified Jones Model. Results: Findings indicate that traffic convenience is conducive to detecting and restraining positive accrual earnings management and real earnings management. After changing the measurement of independent variable and dependent variable, including potential omitted variables, the results are statistically unchanged. Further, the research shows that traffic convenience can not only improve audit quality, but also lead to higher fee premiums. Auditors didn't share with clients the cost reduction benefits caused by traffic convenience. Conclusions: Traffic convenience provides auditors with easy access to the client firms, alleviating the information asymmetry and improving corporate earnings quality. The findings have implications for regulators, audit practitioners and stakeholders.

• Journal of the Korean Society for Aviation and Aeronautics
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• v.31 no.3
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• pp.10-16
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• 2023

Demand for air travel, which shrank sharply following the outbreak of the COVID-19, has recently recovered up to 80% before the spreading pandemic. As a result, the number of passengers are rapidly increasing again. However, financial difficulties and lack of skilled workers in the aftermath of a long-term recession and pandemic lead to a decrease in aviation safety awareness which is fundamental for safety culture. Consequently, this hazard can act as a potential risk factor for the global aviation industry preparing for a new leap forward in the post-pandemic era. Therefore, this study analyzed and defined the four key elements of aviation safety awareness; attitude, belief, perception, and value. Based on this analysis, this study combined the four key elements into the P-D-C-A cycle to derive what top management, middle managers, and workers should each do to continuously improve the positive safety culture.

• Journal of the Korean Society for Aeronautical & Space Sciences
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• v.35 no.10
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• pp.918-926
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• 2007

Military aircrafts usually operate at the area with lots of threats such as radars and surface-to-air missiles. Aircraft also faces with the unexpected or pop-up threats. Under this environment, a safe flight path should be generated to lead a mission successful. In this paper, a new path planning algorithm is proposed to provide less dangerous flight path efficiently. Of many path planning algorithms, a potential method is considered, because it has advantages of computation efficiency and smooth path generation. Trajectory generation under the condition of maximum range is studied so that the aircraft may reach the target area without refueling. The algorithm to cope with an unexpected situation is also proposed by adopting the concept of initial direction vector, additional force, and a new mapping function. The performance of the proposed algorithms is demonstrated for SEAD (Suppression of Enemy Air Defences) mission by numerical simulation.

• Journal of Korean Society of Environmental Engineers
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• v.32 no.9
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• pp.857-861
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• 2010

Recently photochemical smog has become a serious urban air pollution. And VOC is the major pollutant for it. With the advance of industrialization and urbanization, MSWI fly ash and sewage sludge and melting slag were generated. It is necessary to de-toxificate ashes, because they contain many toxic constituents and probably lead to contaminate the environment. The objective of this research was to prepare multi-functional brick which is able to remove VOCs in ambient air. The bricks were made of MSWI fly ash, sewage sludge and slag. The benzene adsorption experiment by brick was acted to evaluate its adsorptivity. And also photocatalyst material was coated to enhance its adsorptivity and the endurance on the brick. According to the result, the benzene showed 74~96%. The removal efficiency was increased and the breakpoint time was lengthened by coating a brick.

• Korean Journal of Microbiology
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• v.49 no.4
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• pp.353-359
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• 2013

The objectives of this study were to investigate effectiveness of the Compressed Air Jet (CAJ) System for cleaning up shorelines contaminated with crude oils and to examine effects of the system on total petroleum hydrocarbon (TPH) removal and microbial community changes before and after remediation of the oil-contaminated shorelines. These data will lead to better understanding of optimized remediation process. About 66% of TPH reduction was observed when the contaminated site was treated with the CAJ System 2, 3, 4, and 5 times. This treatment system was more efficient than the seawater pumping system under similar treatment conditions (by 40%). By the way, little oil degrader communities were observed despite a potential function of the air jet system to stimulate aerobic oil degraders. The apparent low population density of the oil degraders might be as a result of low concentration of TPH as a carbon source and limiting nutrients such as nitrogen and phosphorus. It was proposed that the CAJ System would contribute significantly to removal of residual oils on the shorelines in combination with addition of these limiting nutrients.

• Environmental Analysis Health and Toxicology
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• v.28
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• pp.7.1-7.9
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• 2013

Objectives We investigated the particle mass size distribution and chemical properties of air pollution particulate matter (PM) in the urban area and its capacity to induce cytotoxicity in human bronchial epithelial (BEAS-2B) cells. Methods To characterize the mass size distributions and chemical concentrations associated with urban PM, PM samples were collected by a 10-stage Micro-Orifice Uniform Deposit Impactor close to nearby traffic in an urban area from December 2007 to December 2009. PM samples for in vitro cytotoxicity testing were collected by a mini-volume air sampler with $PM_{10}$ and $PM_{2.5}$ inlets. Results The PM size distributions were bi-modal, peaking at 0.18 to 0.32 and 1.8 to $3.2{\mu}m$. The mass concentrations of the metals in fine particles (0.1 to $1.8{\mu}m$) accounted for 45.6 to 80.4% of the mass concentrations of metals in $PM_{10}$. The mass proportions of fine particles of the pollutants related to traffic emission, lead (80.4%), cadmium (69.0%), and chromium (63.8%) were higher than those of other metals. Iron was the dominant transition metal in the particles, accounting for 64.3% of the $PM_{10}$ mass in all the samples. We observed PM concentration-dependent cytotoxic effects on BEAS-2B cells. Conclusions We found that exposure to $PM_{2.5}$ and $PM_{10}$ from a nearby traffic area induced significant increases in protein expression of inflammatory cytokines (IL-6 and IL-8). The cell death rate and release of cytokines in response to the $PM_{2.5}$ treatment were higher than those with $PM_{10}$. The combined results support the hypothesis that ultrafine particles from vehicular sources can induce inflammatory responses related to environmental respiratory injury.

• Journal of Service Research and Studies
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• v.12 no.4
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• pp.94-105
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• 2022

Urban Air Transportation (UAM) is a three-dimensional transport within the city using eVTOL as an alternative to the saturation of land transportation due to overcrowding in major cities around the world. Design has played its roles in various fields in the development of transport, but research on the design application of UAM, which will be commercialized soon, is insufficient. Accordingly, there is a growing need for prior research on the forecasting the future environment and the design application through phenomenon analysis. The purpose of this study is to derive mega trends through STEP analysis for UAM and present ways to apply design in the UAM field based on this. The research method was conducted in the following order. First, the theoretical background of UAM was established by analyzing prior art documents on UAM. Second, five trends in the future environment centered on UAM were derived through STEP analysis. Finally, in order to derive a design application, five experts in each design area (product, visual, video, environment, service) discussed the design application focusing on the results of STEP analysis and derived a design application plan for each design area in the UAM field. Through this study, it was found that the most frequent design area in the STEEP analysis is product design and service design, and therefore related design development is important. After analyzing UAM's information provision plan, display method, and usage process suggested in this study, it is expected that it will lead to various prior design studies related to UAM, such as customized service design, to establish an infrastructure environment for commercialization of UAM.

• Journal of Environmental Health Sciences
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• v.44 no.3
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• pp.283-292
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• 2018

Objectives: This study was conducted to identify hazardous factors that reflect the characteristics of the academy and to provide basic data of environmental safety standard. Methods: Heavy metals, volatile organic compounds, formaldehyde, pesticides and phthalates were measured in 20 academies, which were supplementary, music, art and physical education institutes. Results: In case of heavy metals, the 12 locations were detected for lead (Pb) over the standard value, and 15 locations were exceeded for the total heavy metal. In six locations, the concentrations of volatile organic compounds were exceeded the standard value of $400{\mu}g/m^3$, and two locations for formaldehyde were exceeded the standard value of $100{\mu}g/m^3$. The most commonly detected agents in the air dust were chlorpyrifos and diazinon. The concentrations of DEHP, DINP, and DBP were detected and exceeded in several academies, The risk assessment results showed that HCHO as carcinogen had a safety level of 10-7 to 10-6, and DEHP and DINP as non-carcinogens had a safety level as assessed to be under than 0.1. Conclusions: Through the investigation of long-term environmental and health effects related laws on academies, indoor air quality management might be needed because there were cases of exceeding standard.

• Korean Institute of Interior Design Journal
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• v.13 no.3
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• pp.145-152
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• 2004

The European architects including MVRDV, Rem Koolhaas, Van Berkel, and Zaha Hadid tend to use the their own design strategy based on the objective data. This Architectural design method leads to make new paradigm of contemporary architecture. For the purpose of the understanding a part of new architecture paradigm I will analyze the case of Villa VPRO designed by MVRDV. At the result, I can draw the following conclusions. First, through collecting and analyzing data, drawing design concept and planning the space program, they decided on the design strategies of Villa VPRO. They designed the space volume having 42.4m$\times$42.4m floors and infiltrated environmental elements to solve the problems about deep space. Second, Villa VPRO was constructed by 'creative space-making system: a series of floors much like a geological formation, the continuous floors interconnected by spatial means, the precision bombardments of snake-like holes, open elevations, the stacking spaces. Third, Villa VPRO produced the spectacle space effect the various formation of continuous floors make a lot of difference space types in this building. Also they lead to move naturally and give event space. A numbers of holes and openness make it possible to provide friendly environment with combining light and air with views of the surrounding and transparency. And using the method of stacking many types of space make the differences in height.

• Journal of Advanced Navigation Technology
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• v.7 no.2
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• pp.135-141
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• 2003

During flight the analysis of aircraft data recorded has played an important role in determining the causes of accidents. However, using the QAR, recently some airlines have begun to analyze flight data from uneventful airline flights to identify potential problems and correct them before they lead to accident. This paper, after the flight using the recorded data in QAR, proposes an estimated method which determines CL/CD values. The generalized aircraft dynamic equations were expressed as an estimated equation, which verified the effectiveness with simulation. The results of the present method showed that the understand of variation values of CL/CD is of great use for performance enhancement.