• 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.

• Management & Information Systems Review
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• v.36 no.5
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• pp.121-149
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• 2017

This study looks into individual entrepreneurship engaged in an enterprise; the effect of creative efficacy and internal and external networks on organizational commitment based on the previous studies. The hypothesis, the internal and external networks constructed in social context by individuals in the relationship between individual entrepreneurship and organizational commitment; and mediating effect through creative efficacy obtained by the previous experience can be in existence, is to be confirmed through an empirical study. The analysis data is collected from 244 of currently working employees via a survey. The determination of employee-oriented study is summarized as follows: first, the promotion of employee's individual entrepreneurship is significant as well as of the leader for the result of organizational commitment, because there are positive effects between the individual entrepreneurship and organizational commitment. Second, the internal and external networks owned by individuals affect one's own outcome as the internal and external networks of enterprise mediate the relationship between individual entrepreneurship and organizational commitment. Third, it is confirmed that the confidence in individual creativity is an essential factor as creative efficacy exhibits a mediating effect in relationship between individual entrepreneurship and organizational commitment. Particularly, it is verified that an enterprise is in need to expand education or programs not only for networks leading to an outcome but also for creativity improvement of affiliated individuals from the fact that creative efficacy, a hybridized concept of creativity and self-efficacy studied in the previous research, mediates the relationship between individual entrepreneurship and an outcome. In the conclusion, additional implications are offered; the thresholds and frameworks for the study are discussed.

• Journal of Environmental Policy
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• v.4 no.1
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• pp.93-111
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• 2005

Defining soil quality in scopes and applications is one of the prerequisite for the sustainable management of soil environment to orient researches, strategies and policies. However, definition of soil quality is controversial depending upon a viewpoint of soil science or soil environment. Soil quality can be, irrespective of the disciplines, defined as the capacity of a soil to function within ecosystem boundaries to sustain biological productivity, maintain environmental quality and promote plant and animal health. Common to all of the soil quality concepts can be summarized as the capacity of soil to function effectively at present and in the future. The OECD includes soil quality as one of the agri-environment indicators. This article intends to i) summarize the current soil quality research, and ii) provide information on protocol of soil quality assessment. A framework for soil quality was divided into three steps: indicator selection as minimum data set (MDS), scoring of the selected indicators, and integration of scores into soil quality index. Korean government suggested possible physical and chemical indicators such as bulk density and organic matter for paddy and upland soils to OECD. The framework of soil quality assessment is not yet implemented in Korea. Countries such as USA, Canada and New Zealand have constructed the framework on soil quality assessment and developed a user-friendly version of soil quality assessment tools to evaluate the integrated effects of various soil management practices. The protocol provided in this review might help policymakers, scientists, and administrators improve awareness about soil quality and understand the way of soil environment management.

• 대한공업교육학회지
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• v.39 no.1
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• pp.143-163
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• 2014

This study developed a National Competency Standard(NCS) regarding the casino operations management based on the manual for developing National Competency Standard of 13 years and a revised classification system chart of the National Competency Standard. For the research method, this study developed a national competency standard of relevant jobs after going through review, consultation, modification, supplementation, and reporting procedures 10 times with development experts of the National Competency Standard, the industrial setting professionals, education and training experts, qualification(job analysis) experts, facilitators, and a working group of job verification committee based on the phased range and DACUM procedure of study. The major development results of this study are as follows. First, this study selected and defined duties based on the revised classification system chart of the National Competency Standard, then drew and developed total 8 ability units based on the applicable duties. Secondly, based on the developed ability units, total 27 ability unit factors were deduced and developed. Thirdly, a standard system by ability unit factor was developed based on the level of the national competency standard and revised classification system chart, then this study deduced and developed a supra-domain of the standard system by competency units using the standard tranquility value by these competency unit factors. Based on such development contents and guidelines for the national competency standard ability unit classification number, this study deduced and developed category numbers by relevant competency unit. Fourthly, total 27 relevant performance standard by competency units and knowledge, skill, and attitude were deduced and developed. Fifthly, this study deduced and developed a scope of application, work situation, evaluation guide, core competency, and development history in reference to the total 8 relevant competency units based on the duties.

• Journal of the Korean association of regional geographers
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• v.4 no.2
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• pp.183-199
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• 1998

The purpose of this study is to review the meaning of the self-containment of new town from the viewpoint of ESSD and to derive some policy implications for enhancing the level of the self-containment. The case study area selected for empirical research is Ilsan in Seoul Metropolitan Area. As the self-containment of a new town is related to the energy consumption in transport and the increment of air pollution, the behavioral analysis of residents using self-contained facilities is one of the important subjects in ESSD. So, in this paper the characteristics of the land use plan and the level of self-containment in Ilsan new town are analyzed with regard to the supply of schools, jobs, goods and services. The empirical study shows that the degree of self-containment in the supply of jobs has low score(21.8%) because Ilsan new town is involved in the region in which the provision of a variety of employment opportunities is restricted by the metropolitan arrangement plan. The degree of self-containment in the supply of schools and goods has high score(94.0% and 89.4%). But there is a time lag in the supply of public services. It is suggested that new towns must be located remote from Seoul to avoid the restrictions by the metropolitan arrangement plan. To bring up the self-contained facilities, it is desirable to draw up a plan of attracting the tertiary sector in new town such as office industry. And, as the office industry prefers to locate in CBD of central city, it is necessary to give financial incentives to relocate the industry to new town. The establishment of an office complex for the pursuit of agglomeration economy would be an appropriate alternative. To solve the problem of time lag in the supply of self-contained facilities, it is necessary to prepare the synchronized development plan of housing and convenience facilities, especially schools and public services.

• Journal of the Korean association of regional geographers
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• v.4 no.1
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• pp.135-155
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• 1998

The purpose of this study is to evaluate the environmental sustainability of new town development in metropolitan area, Korea and derive some policy implications for sustainable urban development. The case study area selected for empirical research is Jisan Bummul new town in Taegu. In the part of theoretical review, it is considered that the urban form suitable to sustainable development of a metropolis is the type of decentralized concentration. For the decentralized concentration form, we suggest developing suburban centers with self-sufficiency within a metropolis. This strategy is to develop a few suburban centers on the outskirts of a metropolis to decentralize urban activities of the central city, and to conserve the remaining. The empirical study evaluating the environmental sustainability of new town development shows that Jisan Bummul new town generally have low environmental sustain ability, because of the policy of mass housing provisions without consideration on overall natural conditions and environmental capacity of the area. To develop a new town. we must first select the locational site with minimum possibility of the destruction of natural environment, and then it is necessary to develop new towns into compact form to minimize the destruction of the natural environment. Second, a new town should be developed into a large scale to obtain urban self-sufficiency. Third plans must be established for decentralising both industrial and residential functions of a metropolis simultaneously. As more detailed policy implications, it is suggested that the policies are needed to improve the quality of educational conditions and enhance the level of services of public transport facilities. It is also necessary to establish the comprehensive development plan that takes the adjacent developmental area into consideration, and to prepare various action plans to bring up the facilities of self-sufficiency. In the selection of the location of a new town, the adaptability of public transportation planning must be emphasized. But, to take a program for short-term mass housing provisions must be restricted.

• Archives of design research
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• v.19 no.2 s.64
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• pp.241-250
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• 2006

Hangeul as the Korean unique characters were invented according to some character-making principles and based on scholars' exhaustive researches. While most of the characters in the world evolved naturally, Hangeul was invented based on a precise linguistic analysis of the time, and therefore, it is most scientific and reasonable among various characters throughout the world. Nevertheless, Hangeul typeface designs do not seem to inherit the ideology of scientific and reasonable Hangeul correctly. For the square forms have been used intact due to the influences from the Chinese characters which prevailed during the time. If a single set of square characters should be designed, as much as 11,172 fonts should be designed, which suggests that advantages of Mangeul may not well be used fully; Hangeul was invented to visualize every sound with the combinations of 28 vowels and consonants. Problems of such square fonts began to be identified since 1900's when typewriters were introduced first from the West. Since a typewriter is designed with 28 characters laid out on its keyboard by using such combinations, the letters may be easily combined on it. The so-called the flexibility square-format typeface was born as such. Specially, the three-pairs fonts of these can be combined up to 67 letters including vowels and consonants. The three-pairs fonts system can help to solve the problems arising form the conventional square fonts and inherit the original ideology of Hangeul invention. This study aims to review the history of the three-pairs fonts designs facilitated by mechanic encoding of Hangeul and thereupon, suggest some desirable directions for future Hangeul fonts. Since the flexibility square-format typeface is expected to evolve more and more owing to development of the digital technology, they would serve our age of information in terms of both functions and convenience. Just as Hunminjongum tried to be literally independent from the Chinese characters, so the flexibility square-format typeface designs would serve to recover identity of our Hangeul font designs.

• Journal of the Korean Institute of Landscape Architecture
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• v.42 no.6
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• pp.101-110
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• 2014

This study analyzes the validity of the type classification of the type and design changes of apartment landscaping planting construction design changes that were completed in the private sector, efficiently manages the design changes that are displayed over landscaping planting work in general in the future, and performs research by placing the object underlying the presentation. The results are as follows. First, the percentage that occurred in the planting construction of design changes that have occurred in the apartment landscaping construction was carried out in the private sector and accounted for 61.8%. This indicates that part of the planting is a major design change. Second, as the cause of such a design change to be those associated with the field conditions such as lack of main construction period. In particular, due to a change in oral, appeared 7-48 times design changes of one review design change approval is complex, design changes of planting construction had shown a feature that occurs in multiple simultaneous. Third, the 7 types of Design Changes in planting design were delineated as 'design changes for consideration of the user', 'design changes for image improvement', 'design changes for ease of maintenance', 'design changes due to the mismatch of design statement', 'design changes due to the relationship with the engineering species of other', 'design changes due to lack of field study', and 'design changes due to the consideration of feasibility.' Fourth, 'design changes for consideration of the user' and 'design changes for image improvement' were found in more than half of the frequency of the overall changes. This differed from the results shown in public corporations. Fifth, if planting construction design change process, private companies, it was found that is showing the approval of the practice after the previous construction of the construction cost savings due to construction time. However, in the case of a public corporation, these exhibited a different aspect from the private sector and show a design change procedure that reflects the changes after the design change events in the field have occurred. The above results, the type of landscaping works in planting design change of public enterprises, regardless of the private sector, is the same in the seven types, the main reason of and procedures for design changes, indicating that there are other respects. In design change, it may be desirable to apply becomes liquidity rationality and efficiency of the dimension, depending on the nature of the landscape construction.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.30 no.1
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• pp.146-158
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• 2012

This study aims to discussion the characteristics of location and spatial organization of the Seoul Sajikdan that has significance as one of national ceremonial place in Joseon Dynasty to understand its landscape architectural characteristics. To do this, we studied in two ways; review of historical documents and analysis of the present conditions and photographing, research materials about the form of physical structure. Through these ways, the results are as follows. First, in case of construction, Sajikdan took fundamental shape in Tae-jong 16 year(1416), since then it had been changed during Imjin War, reign of Suk-jong, and Japanese Colonial Era. It took present shape through restoration of Seoul Sajikdan in 1998. Second, in case of location, Sajikdan abuts onto southeastern range of Mt. Inwang that is Wubaekho(右白虎) of inner four mountain(內四山) of Hanyang, and it has a topography of west-high-east-low type. Also its territory is up to Maedong elementary school, the office of Sajik-dong, and a Dangun shrine. Third, in case of spatial organization, Sadan and Jikdan are in harmony of Yin-Yang(陰陽) and arranged in the center. As making Yumun and Sinmun(神門) at the center of four side of Yuwon and Juwon(周垣), they show organization of the Five Elements. And subsidiary buildings are thought that its arrangement was considered functional similarity and use convenience. Finally, in case of spatial component, Danyu structures are Sadan and Jikdan that hold a Sajikdaeje(社稷大祭), Yuwon that surround two altars, and Juwon that is outer fence of Yuwon. Architectures are Sajikdan Jeongmun, Sinsil, and Anhyangcheong. Also Prunus yedoensis, Zelkova serrata, Acer palmatum, are planted, but Pinus densiflora was main species and there needs to be replanted suitably to the site.

• International Journal of Highway Engineering
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• v.11 no.4
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• pp.69-78
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• 2009

Korea has achieved significant economic growth with building the Gyeongbu Expressway. As the number of new road construction projects has decreased, it becomes more important to maintain optimal status of the current road networks. One of the best ways to accomplish it is weight enforcement as active control measure of traffic load. This study is to develop High-speed Weigh-in-motion System in order to enhance efficiency of weight enforcement, and to analyze patterns of overloaded trucks on highways through the system. Furthermore, it is to review possibilities of developing overweight control system with application of the HS-WIM system. The HS-WIM system developed by this study consists of two sets of an axle load sensor, a loop sensor and a wandering sensor on each lane. A wandering sensor detects whether a travelling vehicle is off the lane or not with the function of checking the location of tire imprint. The sensor of the WIM system has better function of classifying types of vehicles than other existing systems by detecting wheel distance and tire type such as single or dual tire. As a result, its measurement errors regarding 12 types of vehicle classification are very low, which is an advantage of the sensor. The verification tests of the system under all conditions showed that the mean measurement errors of axle weight and gross axle weight were within 15 percent and 7 percent respectively. According to the WIM rate standard of the COST-323, the WIM system of this study is ranked at B(10). It means the system is appropriate for the purpose of design, maintenance and valuation of road infrastructure. The WIM system in testing a 5-axle cargo truck, the most frequently overloaded vehicle among 12 types of vehicles, is ranked at A(5) which means the system is available to control overloaded vehicles. In this case, the measurement errors of axle load and gross axle load were within 8 percent and 5 percent respectively. Weight analysis of all types of vehicles on highways showed that the most frequently overloaded vehicles were type 5, 6, 7 and 12 among 12 vehicle types. As a result, it is necessary to use more effective overweight enforcement system for vehicles which are seriously overloaded due to their lift axles. Traffic volume data depending upon vehicle types is basic information for road design and construction, maintenance, analysis of traffic flow, road policies as well as research.