• Asia-Pacific Journal of Business
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• v.11 no.4
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• pp.271-289
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• 2020

Purpose - This paper examined the relation between Correction of Annual Reports and Earnings management. The annual reports are used as key reports for critical decision making by providing useful information to various stakeholders across the firm. Design/methodology/approach - The sequence of this study is analysed that each of the following two cases affects the earning management: 1. that corrections have been made; 2. Where financial information have been modified or non-financial information have been modified during the correction of the annual report. We draw an initial sample of firms listed on the Korea Stock Exchange from 2014 to 2017. Among these, we excluded firms that were not able to obtain the variables needed to measure the correction of Annual Reports and the earnings management. Finally, we use the 7,035 firm-year observations. Findings - Our empirical results of this study are as follows; First, it turned out that the earnings management of companies that report business reports on corrections is larger than those that do not. Second, among the types of annual report corrections, the correction of non-financial information is significantly larger on earnings management than the correction of financial information. Research implications or Originality - The correction disclosure of business reports is a very important issue in terms of accounting information accuracy and reliability. The results of this study will provide policy implications for correction disclosures and regulations due to an important issue as accounting information. An entity that initially prepares accounting information should advanced in such a way that it provides high quality accounting information and then complements and accepts it by various stakeholders.

• Journal of the Korean Society of Systems Engineering
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• v.18 no.2
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• pp.75-93
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• 2022

Machine learning (ML) data-driven meta-model is proposed as a surrogate model to reduce the excessive computational cost of the physics-based model and facilitate the real-time prediction of a nuclear power plant's transient response. To forecast the transient response three machine learning (ML) meta-models based on recurrent neural networks (RNNs); specifically, Long Short Term Memory (LSTM), Gated Recurrent Unit (GRU), and a sequence combination of Convolutional Neural Network (CNN) and LSTM are developed. The chosen accident scenario is a control element assembly withdrawal at power concurrent with the Loss Of Offsite Power (LOOP). The transient response was obtained using the best estimate thermal hydraulics code, MARS-KS, and cross-validated against the Design and control document (DCD). DAKOTA software is loosely coupled with MARS-KS code via a python interface to perform the Best Estimate Plus Uncertainty Quantification (BEPU) analysis and generate a time series database of the system response to train, test and validate the ML meta-models. Key uncertain parameters identified as required by the CASU methodology were propagated using the non-parametric Monte-Carlo (MC) random propagation and Latin Hypercube Sampling technique until a statistically significant database (181 samples) as required by Wilk's fifth order is achieved with 95% probability and 95% confidence level. The three ML RNN models were built and optimized with the help of the Talos tool and demonstrated excellent performance in forecasting the most probable NPP transient response. This research was guided by the Systems Engineering (SE) approach for the systematic and efficient planning and execution of the research.

• The Journal of the Korea Contents Association
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• v.21 no.12
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• pp.517-535
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• 2021

The development of digital technology has not only brought many changes to our lives, but also many changes to the online education environment. The emergence of micro-learning is to meet the needs of individual learners who hopes to receive personalized learning content immediately when they need it. Therefore, Micro-learning can be said to be 'adaptive' education. This research attempts to explore the development principles of adaptive micro-learning through literature research and case analysis. The results of the research draw four aspects of the development principles, including adaptive learning environment, adaptive learning content, adaptive learning sequence and adaptive learning evaluation, as well as detailed elements of each aspect. Micro-learning is a new form of e-learning that reflects the needs of the current society. As exploratory research, this research attempts to point out the direction for future follow-up research.

• The Plant Pathology Journal
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• v.38 no.5
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• pp.533-540
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• 2022

Thunberg fritillary (Fritillaria thunbergii), a perennial used in traditional Chinese herbal medicine, is a members of the family Liliaceae. The degeneration of germplasm is a severe problem in the production of Fritillaria thunbergii var. chekiangensis. However, no information about viral infections of F. thunbergii var. chekiangensis has been reported. In this study, we sequenced the small RNAs of F. thunbergii var. chekiangensis from leaves and bulbs, and viruses were identified using a phylogenetic analysis and BLAST search for sequence. In addition, multiplex reverse transcriptase-polymerase chain reaction (RT-PCR) was used to rapidly detect viruses in this variety. Our study first reported that five viruses infected F. thunbergii var. chekiangensis. Among them, fritillary virus Y (FVY), lily mottle virus (LMoV), Thunberg fritillary mosaic virus (TFMV), and hop yellow virus (HYV) had been reported in F. thunbergii, while apple stem grooving virus was first reported in the genus Fritillaria. A multiplex RT-PCR method was developed to rapidly test the four viruses FVY, LMoV, TFMV, and HYV in F. thunbergii var. chekiangensis. Our results provide a better understanding of the infection of F. thunbergii var. chekiangensis by viruses and a basic reference for the better design of suitable control measures.

• Journal of the Korean Society for Precision Engineering
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• v.12 no.6
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• pp.13-19
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• 1995

A dual purpose robot automation system is developed for both arc welding and spot welding by one robot within a cell. The need for automation of both arc welding and spot welding processes is urgent while the production volume is not so big as to accommodate separate stations for the two processes. Also, space is too narrow for separate stations to be settled down in the factory. A spot welding robot is chosen and the functions for arc welding are implemented in-house at cost of advanced functions. For the spot welding, a single pole type gun is used and the robot has to push down the plate to be wolded, which causes the robot positioning error. Therefore, position error compensation algorithm is developed. The basic functions for the arc welding processes are implemented using the digital I/O board of robot controller, PLC, and A/D conversion PCB. The weaving pattern is taught in meticulously by manual teach. A fixture unit is also developed for dual purpose. The main aspects of the system is presented in this paper especially in the design and implementation procedure. The signal diagrams and sequence logic diagrams are also included. The outcome of the dual purpose welding cell is the increased productivity and good production stability which is indispensable for production volume prediction. Also, it leads to reduction of manufacturing lead time.

• The Journal of the Convergence on Culture Technology
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• v.9 no.4
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• pp.253-258
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• 2023

In comics, panels serve a variety of dramatic purposes, including controlling the flow of the story through the size, placement, and order of panels; directing the eye to where characters or specific actions take place; expressing the passage or sequence of time; and using backgrounds, lighting, and color to emphasize emotion and convey mood. When applied to VR animation, these comic panels can give users a more immersive experience of the cartoon world in the VR space. In the VR animation "Mescaformhill: Missing Five," produced in 2022, the comic panels directing is very important to guide the viewer's attention, and in the VR space, the camera angle can be freely changed to realize various visual effects, and the physical interaction brings the comic panels directing to life. This can open up new ways of storytelling in VR animation and contribute to its successful expansion into new mediums.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.26 no.4A
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• pp.795-808
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• 2006

In this paper, an analytical method which can predict the occurrence of plastic shrinkage cracking on concrete slabs with sequential placement is proposed on the basis of the numerical model introduced in the previous study. The influence of many design variables on plastic shrinkage cracking such as the number of layers and the time interval between layers is quantitatively analyzed through parametric studies using the analytical method. In advance, two equations are introduced to take into account the effect of sequential placement on the plastic shrinkage cracking of concrete slab; The first one is to calculate the time at which the surface of concrete slab begins to dry, and the second one is to determine the critical time interval to prevent the surface drying of previously placed concrete layers. The timing of curing and the sequence of concrete placement, which are important for the prevention of plastic shrinkage cracking, can be effectively planned using the introduced both equations without any rigorous analysis.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2022.10a
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• pp.459-461
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• 2022

One of the big differences between Network-on-Chip (NoC) and the existing parallel processing system based on an off-chip network is that data packet routing is performed using a centralized control scheme. In such an environment, the best-effort packet routing problem becomes a real-time assignment problem in which data packet arriving time and processing time is the cost. In this paper, the Hungarian algorithm, a representative computational complexity reduction algorithm for the linear algebraic equation of the allocation problem, is implemented in the form of a hardware accelerator. As a result of logic synthesis using the TSMC 0.18um standard cell library, the area of the circuit designed through case analysis for the cost distribution is reduced by about 16% and the propagation delay of it is reduced by about 52%, compared to the circuit implementing the original operation sequence of the Hungarian algorithm.

• Clinical Nutrition Research
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• v.12 no.2
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• pp.126-137
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• 2023

Hemodialysis (HD) patients face a common problem of malnutrition due to poor appetite. This study aims to verify the appetite alteration model for malnutrition in HD patients through quantitative data and the International Classification of Functioning, Disability, and Health (ICF) framework. This study uses the Mixed Method-Grounded Theory (MMGT) method to explore various factors and processes affecting malnutrition in HD patients, create a suitable treatment model, and validate it systematically by combining qualitative and quantitative data and procedures. The demographics and medical histories of 14 patients were collected. Based on the theory, the research design is based on expansion and confirmation sequence. The usefulness and cut-off points of the creatinine index (CI) guidelines for malnutrition in HD patients were linked to significant categories of GT and the domain of ICF. The retrospective CIs for 3 months revealed patients with 3 different levels of appetite status at nutrition assessment and 2 levels of uremic removal. In the same way, different levels of dry mouth, functional support, self-efficacy, and self-management were analyzed. Poor appetite, degree of dryness, and degree of taste change negatively affected CI, while self-management, uremic removal, functional support, and self-efficacy positively affected CI. This study identified and validated the essential components of appetite alteration in HD patients. These MM-GT methods can guide the selection of outcome measurements and facilitate the perspective of a holistic approach to self-management and intervention.

• Korean Journal of Occupational Health Nursing
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• v.33 no.1
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• pp.12-25
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• 2024

Purpose: This quasi-experimental study used a non-equivalent control group pretest-posttest design with clinical nurses to develop a compassion improvement program and verify its effects on compassion competence and empathic communication. Methods: The Triandis Interpersonal Behavior model (Triandis, 1980) was used as a theoretical framework, and a compassion improvement program was developed based on the ADDIE model. The experimental treatment in the program was conducted for 120 minutes per session, once a week, for a total of six sessions. The data collection and research period ranged from September 7 to November 16. It involved a pre-survey of measured variables, six sessions of experimental treatment, a post-survey, and a follow-up survey in sequence. The collected data were analyzed using the statistical program SPSS/WIN 25.0 and then based on a t-test and repeated measures ANOVA to verify the effectiveness of the program. Results: Clinical nurses participating in the compassion improvement program showed improved compassion competence (F=8.00, p=.001) due to the cultivation of insight, sensitivity, and communication skills. In addition, the improvement in attentive listening (F=3.32, p=.024) indicated that the program was partially effective in empathic communication. Conclusion: The compassion improvement program for clinical nurses, which was developed in this study, is expected to be useful in nursing practice. In other words, the compassion improvement program may contribute to creating a positive atmosphere in the workplace for nurses and an empathic relationship between nurses and healthcare recipients through improvement in the compassion competence of nurses. If the compassion improvement program is continuously implemented as a facilitating condition, it will greatly help prevent the turnover of clinical nurses, assist them in adapting to hospital life, and enhance the quality of nursing care.