• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.2
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• pp.602-609
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• 2021

Under accrual basic accounting, financial statements may be less reliable compared to cash basis accounting. The purpose of this study is to conduct an empirical analysis to determine the possibility of profit adjustment through the increase and decrease of deferred tax accounts. For our empirical analysis, a dummy variable of '1' was used as a dependent variable when the deferred tax net assets increased from the previous year and '0' when the deferred tax net assets decreased. Meanwhile, the variables of interest were discretionary accruals and ROA variation compared to the previous year. Logistic regression analysis was performed to establish the relevance between variables. Results found larger discretionary accruals related to lower net deferred tax assets compared to the previous year. In addition, there was a correlation between ROA and net deferred tax assets only if the ROA increased and net profit was greater than '0'. Study results will enable deferred tax information to be used in investment decision-making, and supervisory institutions can establish policies to prevent profit adjustments and enhance reporting standards.

• Journal of the Korean Recycled Construction Resources Institute
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• v.9 no.1
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• pp.109-116
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• 2021

In order to replace mineral aggregate used as road pavement materials with steel slag aggregate, this present study evaluated mechanical properties of SMA Concrete mixtures using steel slag aggregate as oxidized slag from electric furnace in iron works. The variables of this experiment are the aggregate type of mineral and steel slag and the sieve sized of 10mm and 13mm. The physical properties inclu ding the specific gravity and absorption rate etc. of the slag aggregate mixtu res satisfied the KS standard as asphalt mixtu re. As a resu lt of evalu ating the mechanical properties of the asphalt mixtures, the optimum asphalt content of the slag aggregate mixtures were lower than that of the mineral aggregate mixtures, but other quality standards were all satisfied. In the deformation strength evaluation, the slag aggregate mixtures were measu red slightly higher than that of the mineral aggregate mixtu res, and the dynamic stability test satisfied the 2,000pass/mm standard value in all specimens. And, the moduli of resilient of the slag aggregate mixtures showed an improved value compared with the mineral aggregate mixtures. Therefore, as the resilient rate of the slag aggregate mixtures improved, it is speculated that there will be an effect of improving public performance according to the repeated traffic load of the vehicle.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.3
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• pp.597-602
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• 2021

Even in the era of the 4th industrial revolution, the prevention of industrial accidents is still an important issue in industrial sites. In solving the problem of industrial safety, a product can be difficult to market if there is a lack of standard or method for a reliable performance evaluation. The purpose of this study was to develop and evaluate a test method for a wearable airbag product for protecting the body from falls that was newly developed to respond to fall accidents in industrial sites. As a research method, reliable evaluation standards were developed and applied through four stages of the evaluation and development process (Step 1: Product review, Step 2: Data research, Step 3: Expert meeting, Step 4: Drawing evaluation standard). In addition, the impact force was evaluated according to the developed evaluation standard. The fall impact force obtained through the evaluation showed a reduction effect of approximately 96% compared to the existing impact force. Therefore, the fall impact force was reduced significantly when the airbag was applied. This will enable new convergence products to be launched on the market and produce an environment where industrial workers can work safely.

• Clean Technology
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• v.27 no.1
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• pp.33-38
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• 2021

Demand for lithium-based secondary batteries is greatly increasing with the explosive growth of related industries, such as mobile devices and electric vehicles. In Korea, there are several top-rated global lithium-ion battery manufacturers accounting for 40% of the global secondary battery business. Most discarded lithium secondary batteries are recycled as scrap to recover valuable metals, such as Nickel and Cobalt, but residual wastes are disposed of according to the residual lithium-ion concentration. Furthermore, there has not been an attempt on the possibility of water discharge system contamination due to the concentration of lithium ions, and the effluent water quality standards of public sewage treatment facilities are becoming stricter year after year. In this study, the as-received waste water generated from the cathode electrode coating process in the manufacturing of high-nickel-based NCM cathode material used for high-performance and long-term purposes was analyzed. We suggested a facile recycling process chart for waste water treatment. We revealed a correlation between lithium-ion concentration and pH effect according to the proposed waste water of each recycling process through analyzing standard water quality tests and daphnia ecological toxicity. We proposed a realistic waste water treatment plan for lithium electrode manufacturing plants via comparison with other industries' ecotoxicology.

• Journal of the Korean Recycled Construction Resources Institute
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• v.8 no.4
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• pp.553-561
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• 2020

Water-soluble rubber asphalt-based waterproofing material, which is one of the waterproofing materials for building structures, is mainly used indoors (toilet, kitchen, balcony, etc.). In general, asphalt-based materials are used for non-exposed installation, rather than as exposed type as they do not deviate from their usual basic black pigmentation, and water-soluble rubber asphalt-based coating waterproofing materials are basically limited to indoors because of their low physical properties. Accordingly, in order to improve the tensile and elongation properties, a silane coupling agent, an inorganic filler, and a processor oil w ere added to improve the physical properties, and accordingly, the basic physical properties of the outdoor coating waterproofing material quality standard were analyzed. As a result, the water-soluble rubber asphalt coating waterproofing material compared with the exposure quality standard showed a result that exceeded the basic physical property quality standard of silicone rubber in all items under test evaluation, but the tensile strength and tear strength of the first class of urethane rubber were chloroprene. It was found that the performance compared to the quality standards of rubber-based tear strength was about 34.2% to about 40.8%.

• Journal of Food Hygiene and Safety
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• v.36 no.4
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• pp.281-288
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• 2021

This study was conducted to analyze and compare the concentrations of heavy metals in 430 different products of 20 types of herbal medicines available in the domestic market in Korea by Graphite Furnace-Atomic Absorption Spectrometry (GF-AAS) and automated mercury analyzer. The accuracy for lead (Pb), arsenic (As), cadmium (Cd), and mercury (Hg) was in the range 92.67-102.56%, and the precision was 0.21-6.00 relative standard deviation (RSD%), which was in compliance with the Codex acceptable range. Furthermore, the Food Analysis Performance Assessment Scheme (FAPAS) quality control (QC) material showed a recovery range of 96.7-102.0% and 0.33-4.93 RSD%. The average contents (㎍/kg) of Pb, As, Cd, and Hg in herbal medicines were 254.9 (not detected (N.D.)-2,515.2), 171.0 (N.D.-2,465.2), 99.2 (N.D.-797.1), and 6.0 (N.D.-83.6), respectively. Based on the quantitative analysis results, the heavy metal contents of 20 types of herbal medicines distributed in Korea are within the acceptable range according to the standards issued by the Ministry of Food and Drug Safety (MFDS). By using the manufacturer of herbal products as the standard for QC, the Pb, As, Cd, and Hg contents were investigated in the packaging process just before distribution to determine the actual conditions of residual heavy metals in herbal medicines. Thus, these result may contribute to monitoring the QC of herbal medicines distributed in Korea and could provide basic data for supplying safe herbal medicines to the public.

• Knowledge Management Research
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• v.22 no.4
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• pp.237-260
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• 2021

This study aims to make suggestions for more effective budget utilization and R&D project investment through verification of the efficiency of research results for the government's R&D projects. Efficiency was analyzed using Data Envelope Analysis(DEA) and 'Malmquist Index analysis' for the research results of convergence research projects organized by the National Science and Technology Research Association. The analysis targets were convergence research projects organized by the National Science and Technology Research Association and general entrusted research projects by government-funded research institutes, and dynamic analysis was conducted using DEA and Malmquist Index analysis. As a result of the analysis, the convergence research project showed high efficiency from the static perspective of DEA. On the other hand, from a dynamic perspective through the Malmquist Index analysis method, the efficiency of the general consignment project gradually declined, while the efficiency of the convergence research project improved every year. This suggests that convergence studies have higher results than general studies. Through the results of this study, we intend to present objective standards for performance evaluation of government R&D investment and provide objective implications for rational investment policies and research project planning of research personnel and research funds to improve efficiency for government-funded research institutes.

• Journal of Korean Society of Archives and Records Management
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• v.22 no.1
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• pp.109-132
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• 2022

The purpose of this study is to improve the level of records management by enhancing the risk management in university archives. Through surveys and post-interviews, the current status of risk management in university archives was investigated, the results of the investigation were analyzed to identify problems and limitations in risk management in university archives, and the following suggestions for improvements were made. First, the legal effects of risk management should be strengthened in the Public Records Management Act, and matters related to risk management should be stipulated. Second, the National Archives of Korea should actively intervene to identify problems in risk management in university archives and provide appropriate support for problem-solving. Third, the identity of university archives as independent organizations should be secured for the implementation of professional and active records management tasks. Fourth, standards and manuals reflecting risk management practices for university archives should be prepared. Fifth, a sufficient budget must be secured to meet all necessary requirements for risk management. Lastly, cooperation in the performance of records management and risk management tasks should be achieved by raising awareness of university archives and their records management tasks among the heads of the institutions and members of the organizations.

• The Journal of The Korea Institute of Intelligent Transport Systems
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• v.21 no.2
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• pp.62-73
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• 2022

As the competition among the autonomous vehicle (AV, here after) developers are getting fierce, Korean government has been supporting developers by deregulating safety standards and providing financial subsidies. Recently, some OEMs announced their plans to market Lv3 and Lv4 automated driving systems. However, these market changes raised concern among public road management sectors for monitoring road conditions and alleviating hazardous conditions for AVs and human drivers. In this regards, the authors proposed a methodology for monitoring road infrastructure to identify hazardous factors for AVs and categorizing the hazards based on their level of impact. To evaluate the degrees of the harm on AVs, the authors suggested a methodology for managing road hazard factors based on vehicle performance features including vehicle body, sensors, and algorithms. Furthermore, they proposed a method providing AVs and road management authorities with potential risk information on road by delivering them on the monitoring map with node and link structure.

• Journal of the Korea institute for structural maintenance and inspection
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• v.26 no.2
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• pp.84-91
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• 2022

This study investigated the behavior of out-of-plane skewed moment connections that were designed as IMFs, as per the Korean standards. A total of 14 finite element models were constructed with the consideration of two types (single- and double-sided connections) and four levels of skew angle (0°, 10°, 20°, and 30°). The results indicated that the skewed connections considered in this study met the acceptance criteria for IMFs given by the codes. However, the load-carrying capacities of skewed connections were decreased as the skew angle increased. For the connection with a skew angle of 30°, the peak load was noted to be 13% less and the energy dissipation capacity could be 26% less than that of non-skewed connection. In addition, because of the skewed nature, the stress distribution in the skewed beam flange near the connection was asymmetric and the stresses were concentrated on the beam inner flange. Column twisting induced by the skewed configuration was very small and negligible in the beam and column combination considered in this study.