• Asia-Pacific Journal of Business Venturing and Entrepreneurship
• /
• v.16 no.2
• /
• pp.177-188
• /
• 2021

On December 2015, Financial Supervisory Service(FSS) announced the four key thematic audit review areas, one of them is an appropriation of unbilled revenue. Accounting of unbilled revenue is intertwined with a percentage of completion, that is concerned about discretionary decision by manager. Therefore, if manager motivated by income-increasing manipulation is exaggerating percentage of completion, unbilled revenue is excessively recognized. This problem is caused the serious accounting issues(e.g., shock at a loss for 2013 fiscal year by some construction firms, malpractice of accounting in order-made production industry). Distrust of accounting was grown because the shipbuilding and construction industries successively went poor management and bad accounting of them is revealed. Those accounting issues were the trigger for problem recognition of unbilled revenue, they were background for the designation of appropriation unbilled revenue as thematic audit review areas by FSS. Therefore, this study verified effectiveness of thematic audit review by empirically analyzing whether designation of thematic audit review makes the firm increases conservative behavior. Conservative accounting is estimated by using Basu(1997) model. We analyzed the effect of the thematic audit review on conservative accounting of unbilled revenue by comparing with reflecting unbilled revenue or not. The sample for test consists of firm-years the manufacturing and construction industries from 2012 to 2017. The test results of this study suggested that the conservative accounting of unbilled revenue after designation of the thematic audit review was significantly increased. We also tested again by classifying whether or not it is construction industry. We found that construction industry is more conservative than the other industry only for the designated year of the thematic audit review, otherwise there was not any evidence for significantly increasing conservatism. This study contributes to the literature by empirically analysing relationship of the unbilled revenue to the thematic audit review from the perspective of the conservatism and verifying effectiveness of the thematic audit review.

• Journal of Mushroom
• /
• v.18 no.4
• /
• pp.331-338
• /
• 2020

This study was conducted to cultivate new Lepista nuda varieties with shorter cultivation period and better fruiting body compared to that of wild strains, for mass production and commercial application. Eighteen genetic resources of L. nuda were collected and grown in boxes using rice straw-fermented growth medium. Four lines with fruiting bodies were formed and selected as cross-breeding lines. Although 657 combinations were crossed through monospore crossing, only 17 combinations were bred between the 'CBMLN-19' line and the 'CBMLN-30' line. Among them, 8 lines with fast mycelial growth and high density were selected. After inoculating the rice straw-fermented growth medium with 14 genetic resources and 8 cross-breeding lines, their incubation period was investigated. Six of the cross-breeding lines completed their incubation in 20 days, while 7 of the 14 genetic resources took more than 40 days to complete their incubation, reducing the incubation period by more than 20 days in most cross-breeding lines. After the incubations were completed, the clay loam soil was covered with for post-cultivation, and when the mycelial cultivation was complete, the formation of fruiting bodies was induced after scraping the mycelial bodies under these environmental conditions: 14℃, 95% relative humidity or higher, and 1,500 to 2,000 ppm CO2 concentration. The temperature was reduced to 6℃ at night, resulting in a low temperature shock. Thus, 4 lines of fruiting bodies occurred from two genetic resources 'CBMLN-31' and 'CBMLN-44' and two cross-bred lines 'CBMLN-96' and 'CBMLN-103'. After inoculation, the longest period for fruiting bodies to occur was 100 days for the control:, the genetic resource 'CBMLN-31', and the shortest period (45 days) was observed for the cross-breeding line 'CBMLN-103'. The result of the investigation of the fruiting body characteristics shows that the cross-bred line 'CBMLN-103' showed a small form with 1.9 g of individual weight and 123validstipes per box, which was the highest incidence among the four lines. Another cross-bred line, 'CBMLN-96', had an individual weight of 5.5 g, which is larger than that of 'CBMLN-103'; however, the number of valid stipes per box was 30 less than that of 'CBMLN-103'. Quantity analysis showed that the control, 'CBMLN-31', had the highest quantity of 783 g per box, followed by the cross-bred line, 'CBMLN-96' with 165 g per box, and then the 'CBMLN-103' with 232 g. The quantity of the two crossbred lines was lower than that of the control 'CBMLN-31'; however, the amount of fruiting bodies was higher, and the cultivation period was shortened by 32 to 33 days. Therefore, these two lines would be selected as superior lines.

• Journal of Intelligence and Information Systems
• /
• v.27 no.1
• /
• pp.103-128
• /
• 2021

Recently, investors' interest and the influence of stock-related information dissemination are being considered as significant factors that explain stock returns and volume. Besides, companies that develop, distribute, or utilize innovative new technologies such as artificial intelligence have a problem that it is difficult to accurately predict a company's future stock returns and volatility due to macro-environment and market uncertainty. Market uncertainty is recognized as an obstacle to the activation and spread of artificial intelligence technology, so research is needed to mitigate this. Hence, the purpose of this study is to propose a machine learning model that predicts the volatility of a company's stock price by using the internet search volume of artificial intelligence-related technology keywords as a measure of the interest of investors. To this end, for predicting the stock market, we using the VAR(Vector Auto Regression) and deep neural network LSTM (Long Short-Term Memory). And the stock price prediction performance using keyword search volume is compared according to the technology's social acceptance stage. In addition, we also conduct the analysis of sub-technology of artificial intelligence technology to examine the change in the search volume of detailed technology keywords according to the technology acceptance stage and the effect of interest in specific technology on the stock market forecast. To this end, in this study, the words artificial intelligence, deep learning, machine learning were selected as keywords. Next, we investigated how many keywords each week appeared in online documents for five years from January 1, 2015, to December 31, 2019. The stock price and transaction volume data of KOSDAQ listed companies were also collected and used for analysis. As a result, we found that the keyword search volume for artificial intelligence technology increased as the social acceptance of artificial intelligence technology increased. In particular, starting from AlphaGo Shock, the keyword search volume for artificial intelligence itself and detailed technologies such as machine learning and deep learning appeared to increase. Also, the keyword search volume for artificial intelligence technology increases as the social acceptance stage progresses. It showed high accuracy, and it was confirmed that the acceptance stages showing the best prediction performance were different for each keyword. As a result of stock price prediction based on keyword search volume for each social acceptance stage of artificial intelligence technologies classified in this study, the awareness stage's prediction accuracy was found to be the highest. The prediction accuracy was different according to the keywords used in the stock price prediction model for each social acceptance stage. Therefore, when constructing a stock price prediction model using technology keywords, it is necessary to consider social acceptance of the technology and sub-technology classification. The results of this study provide the following implications. First, to predict the return on investment for companies based on innovative technology, it is most important to capture the recognition stage in which public interest rapidly increases in social acceptance of the technology. Second, the change in keyword search volume and the accuracy of the prediction model varies according to the social acceptance of technology should be considered in developing a Decision Support System for investment such as the big data-based Robo-advisor recently introduced by the financial sector.

• The Sea:JOURNAL OF THE KOREAN SOCIETY OF OCEANOGRAPHY
• /
• v.26 no.4
• /
• pp.343-355
• /
• 2021

Eelgrass, Zostera marina L., was widely distributed around Sinyangseopji Beach in Bangdu Bay, on the eastern coast of Jeju Island, until breakwater construction in the late 1990s resulted in its complete loss. Six experimental sites were identified for restoration of the Z. marina bed in Bangdu Bay. Using the staple method, 500 Z. marina shoots were transplanted at each site in January 2019 and 2020. The transplants, along with environmental parameters, were monitored for 10 months following transplantation. There were significant differences in underwater irradiance, water temperature, and salinity among the sites, but all were suitable for Z. marina growth. The Ulva species, an opportunistic alga, appeared in spring and accumulated during summer at all sites; however, there was no significant effect of Ulva species on the survival and growth of the eelgrass transplants. Most of the transplanted Z. marina survived, and after 3 months, the density increased by 112.5-300% due to vegetative propagation, with a rapid rate of increase observed during spring and early summer at all sites. For 1-2 months after transplanting, the Z. marina shoots showed signs of transplant shock, after which the shoot density increased at all sites, confirming that all transplants adapted well to the new environment. However, in both 2019 and 2020, during late summer to early fall, the sites experienced heavy damage from typoons (twice in 2019 and three times in 2020) that hit Bangdu Bay. The transplants at two sites located in the center of Bangdu Bay were completely destroyed, but those at three sites located to the west of the bay showed a 192-312% increase in density. Thus, we confirmed that the Bangdu Bay Z. marina bed can be restored, with the highest probability of success for Z. marina restoration on the western side of Bangdu Bay, which is protected from typhoons.

• Journal of the Korean Society of Radiology
• /
• v.17 no.6
• /
• pp.827-833
• /
• 2023

CT(Computed Tomography) contrast agents are commonly used in general hospitals and university hospitals when taking radiographic examinations. The CT contrast medium contains a mixture of a substance called "Iodine", which absorbs radiation energy and makes it appear white in the CT image, further improving the image quality. In addition, the CT contrast agent, which moves like blood in the blood vessels, clearly differentiates it from muscle and water, so CT contrast agents are widely used in hospitals. These CT contrast agents absorb X-rays, but in order to absorb X-rays, they must have a high density or a high radiation absorption coefficient. Since the CT contrast agent is injected into the blood vessels, if the density is high, the blood vessels are strained and the patient is in shock. For this reason, it is necessary to match the density similar to that of water and always pay attention to side effects. In addition, the amount of CT contrast medium is adjusted according to the patient's body shape, and the remaining contrast medium is discarded. However, This study tried to find out the idea of recycling it as a radiation shielding material. Since the CT contrast medium has a high radiation absorption coefficient at a density similar to that of water, the amount to absorb radiation is adjusted, the amount of contrast medium and the amount of water are adjusted, and the amount of radiation absorbed is determined by mixing with water. In addition, a study was conducted to find out the result of the difference in radiation absorption in various ways by comparing the radiation quality coefficient and absorption coefficient with other substances or materials in an environmentally friendly method harmless to the human body by mixing CT contrast medium and water.

• Sim-seong Yeon-gu
• /
• v.37 no.2
• /
• pp.149-183
• /
• 2022

The oracle of the I Ching, divination can be understood as 'synchronicity phenomenon' in analytic psychology. In order to experience divination actually, it requires a religious attitude that asks questions with a serious mind when a person is in trouble that consciousness reaches its limit. It is not just a passive attitude, but a modest, active attitude to ask what I can do now. The experience of the oracle of the I Ching connected to supra-consciousness is similar to 'active imagination'-talking with the archetype of collective unconsciousness-and is 'the process of finding the rhythm of Self-archetype, the absolute wisdom of unconsciousness.' One month before my father's death, I took care of him who couldn't communicate verbally and I divination with a question 'What can I do for my father and me now?' The I Ching's answer was hexagram 19 Lin 臨, nine at the beginning. It's message was '咸臨貞吉 joint approach. perseverance brings good fortune.' 志行正也 we must adhere perseveringly to what is right.' Through this phrase, I learned the attitude of waiting for life after death as if 'joyful obedient' to the providence of nature that spring comes after winter. And I found that keeping the touching emotion of meeting infinity (in analytical psychological terms, 'Self') with perseveration is to do the true meaning of life beyond popular money-mindedness. And six months before my father's death, I had a dream about the afterlife. In the process of interpreting that dream, I learned not only from the shock of the direct message that 'it is a truth that there is something after death,' but also the regeneration of the mind through introversion from the similarity between the closed ward and '黃泉'-chinese underworld through amplification. And I learned the importance of an open attitude to accept new things through the 'window to eternity' symbolized by the white iron gate. In my father's catholic funeral ritual, I had hope that the catholic doctrine 'Communio Sanctorum'-A spiral cycle in which the living and the dead help each other may be real as well as a symbol of the individuation process in which consciousness and unconsciousness interact in our minds. Through the consolation received through the funeral visit of many people I met in my life, I found the answer that the path to contact with infinity begins with loving the beings in front of me. I tried to understand this continuous experience by the perspective of analytical psychology.

• Tuberculosis and Respiratory Diseases
• /
• v.44 no.1
• /
• pp.25-43
• /
• 1997

Introduction : The outcome and incidence of acute respiratory distress syndrome (ARDS) could be variable related to the varied definitions used for ARDS by researchers. The purpose of the national survey was to define the risk factors of ARDS and investigate the prognostic indicies related to mortality of ARDS in Korea according to the definition of ARDS determined by the American-European Concensus Conference on 1992 year. Methods : A Multicenter registry of 48 University or University-affliated hospital and 18 general hospital s equipped with more than 400 patient's beds conducted over 13 months of patients with acute respiratory distress syndrome using the same registry protocol. Results : 1. In the 12 months of the registry, 167 patients were enrolled at the 24 hospitals. 2. The mean age was 56.5 years (${\pm}17.2$ years) and there was a 1.9:1 ratio of males to females. 3. Sepsis was the most common risk factors (78.1%), followed by aspiration (16.6%), trauma (11.6%), and shock (8.5%). 4 The overall mortality rate was 71.9%. The mean duration was 11 days (${\pm}13.1$ days) from the diagnosis of ARDS to the death. Respiratory insufficiency appeared to be a major cause in 43.7% of the deaths followed by sepsis (36.1%), heart failure (7.6%) and hepatic failure (6.7%). 5. There were no significant differences in mortality based on sex or age. No significant difference in mortality in infectious versus noninfectious causes of ARDS was found. 6. There were significant differences in the pulse rate, platelet numbers, serum albumin and glucose levels, the amounts of 24 hour urine, arterial pH, $Pa0_2$, $PaCO_2$, $Sa0_2$, alveolar-arterial oxygen differences, $PaO_2/FIO_2$, and PEEP/$FI0_2$ between the survivors and the deaths on study days 1 through 6 of the first week after enrollment. 7. The survivors had significantly less organ failure and lower APACHE III scores at the time of diagnosis of ARDS (P<0.05). 8. The numbers of organ failure (odd ratio 1.95, 95% confidence intervals:1.05-3.61, P=0.03) and the score of APACHE III (odd ratio 1.59, 95% confidence interval:1.01-2.50, P=0.04) appeared to be independent risk factors of the mortality in the patients with ARDS. Conclusions : The mortality was 71.9% of total 167 patients in this investigation using the definition of American-European Consensus Conference on 1992 year, and the respiratory insufficiency was the leading cause of the death. In addition, the numbers of organ failure and the score of APACHE III at the time of diagnosis of ARDS appeared to be independent risk factors of the mortality in the patients with ARDS.

• Journal of the korean academy of Pediatric Dentistry
• /
• v.26 no.2
• /
• pp.339-349
• /
• 1999

The dental structure substituted by restorative materials may produce discomfort resulting from hot or cold stimuli. To investigate the effects of this stimuli on the human teeth, thermal analysis was carried out by calculation of general heat conduction equation in a modeled tooth using numerical method. The method has been applied to axisymmetric and two-dimensional model, analyzing the effects of constant temperature $4^{\circ}C\;and\;60^{\circ}C$. That thermal shock was provided for 2 seconds and 4 seconds, respectively and recovered to normal condition of $20^{\circ}C$ until 10 seconds. The thermal behavior of tooth covered with a crown of gold or stainless steel was compared with that of tooth without crown. At the same time, the effects of restorative materials(amalgam, gold and zinc oxide-eugenol(ZOE)) on the temperature of PDJ(pulpo-dentinal junction) has been studied. The geometry used for thermal analysis so far has been limited to two-dimensional as well as axisymmetric tooth models. But the general restorative tooth forms a cross shaped cavity which is no longer two-dimensional and axisymmetric. Therefore, in this study, the three-dimensional model was developed to investigate the effect of shape and size of cavity. This three-dimensional model might be used for further research to investigate the effects of restorative materials and cavity design on the thermal behavior of the real shaped tooth. The results were as follows; 1. When cold temperature of $4^{\circ}C$ was applied to the surface of the restored teeth with amalgam for 2 seconds and recovered to ambient temperature of $20^{\circ}C$, the PDJ temperature decreased rapidly to $29^{\circ}C$ until 3 seconds and reached to $25^{\circ}C$ after 9 seconds. This temperature decreased rather slowly with stainless steel crown, but kept similar temperature within $1^{\circ}C$ differences. Using the gold as a restorative material, the PDJ temperature decreased very fast due to the high thermal conductivity and reached near to $25^{\circ}C$ but the temperature after 9 seconds was similar to that in the teeth without crown. The effects of coldness could be attenuated with the ZOE situated under the cavity. The low thermal conductivity caused a delay in temperature decrease and keeps $4^{\circ}C$ higher than the temperature of other conditions after 9 seconds. 2. The elapse time of cold stimuli was increased also until 4 seconds and recovered to $20^{\circ}C$ after 4 seconds to 9 seconds. The temperature after 9 seconds was about $2-3^{\circ}C$ lower than the temperature of 2 seconds stimuli, but in case of gold restoration, the high thermal conductivity of gold caused the minimum temperature of $21^{\circ}C$ after 5 seconds and got warm to $23^{\circ}C$ after 9 seconds. 3. The effects of hot stimuli was also investigated with the temperature of $60^{\circ}C$. For 2 seconds stimuli, the temperature increased to $40^{\circ}C$ from the initial temperature of $35^{\circ}C$ after 3 seconds of stimuli and decreased to $30^{\circ}C$ after 9 seconds in the teeth without crown. This temperature was sensitive to surface temperature in the teeth with gold restoration. It increased rapidly to $41^{\circ}C$ from the initial temperature of $35^{\circ}C$ after 2 seconds and decreased to $28^{\circ}C$ after 9 seconds, which showed $13^{\circ}C$ temperature variations for 9 seconds upon the surface temperature. This temperature variations were only in the range of $5^{\circ}C$ by using ZOE in the bottom of cavity and showed maximum temperature of $37^{\circ}C$ after 3 seconds of stimuli.

• Journal of Science of Art and Design
• /
• v.11
• /
• pp.221-249
• /
• 2007

Today, photography is facing to the crisis of identity and dilemma of ontology from the digital imaging process in the new technology form. It is very important points to say rethinking of the traditional photographic medium, that has changed the way we view the world and ourselves is perhaps an understatement and that photography has transformed our essential understanding of reality. Now, no longer are photographic images regarded as the true automatic recording, innocent evidence and the mirror to the reality. Rather, photography constructs the world for our entertainment, helping to create the comforting illusions by which we live. The recognition that photographs are not constructions and reflections of reality, is the basis for the actual presence within the contemporary photographic world. It is shock. This thesis's aim is to look for the problems of photographic identity and ontological crisis that is controlling and regulating digital photographic imagery, allowing the reproduction of the electronic simulations era. Photography loses its special aesthetic status and becomes no more true information and, exclusively evidence by traditional film and paper that appeared both as a technological accuracy and as a medium-specific aesthetic. The result, photography is facing two crises, one is the photographic ontology(the introduction of computerized digital images) and the other is photographic epistemology(having to do broader changes in ethics, knowledge and culture). Taken together, these crises apparently threaten us with the death of photography, with the 'end' of photography and the culture it sustains. The thesis's meaning is to look into the dilemma of photography's ontology and epistemology, especially, automatical index and digital codes from its origin, meaning, and identity as the technological medium. Thus, in particular, thesis focuses on the analog imagery presence, from the nature in the material world, and the digital imagery presence from the cultural situations in our society. And also thesis's aim is to examine the main issues of the history of photography has been concentrated on the ontological arguments since the discovery of photography in 1839. Photography has never been only one static technology form. Rather, its nearly two centuries of technological development have been marked by numerous, competing of technological innovation and self revolution from the dual aspects. This thesis examines recent account of photography by the analysis of the medium's concept, meaning, identity between film base image and digital base image from the aspects of photographic ontology and epistemology. Thus, the structure of thesis is fairy straightforward to examine what appear to be two opposing view of photographic conditions and ontological situations. Thesis' view contrasts that figure out the value of photography according to its fundamental characteristic as a medium. Also, it seeks a possible solution to the dilemma of photographic ontology through the medium's origin from the early years of the nineteenth century to the raising questions about the different meaning(analog/digital) of photography, now. Finally, this thesis emphasizes and concludes that the photographic ontological crisis reflects to the paradoxical dynamic structure, that unsolved the origins of the medium, itself. Moreover, even photography is not single identity of the photographic ontology, and also can not be understood as having a static identity or singular status from the dynamic field of technologies, practices, and images.

• Journal of Chest Surgery
• /
• v.39 no.5 s.262
• /
• pp.359-365
• /
• 2006

Background: Arterial grafts have been used to achieve better long-term results for coronary revascularization. Bilateral internal thoracic artery (ITA) grafts have a better results, but it may be not used in some situations such as diabetes and chronic obstructive pulmonary disease (COPD). We evaluated the clinical and angiographic results of composite left internal thoracic artery-radial artery (LITA-RA) Y graft. Material and Method: Between April 2002 and September 2004, 119 patients were enrolled in composite Y graft for coronary bypass surgery. The mean age was $62.6{\pm}8.8$ years old and female was 34.5%. Preoperative cardiac risk factors were as follows: hypertension 43.7%, diabetes 33.6%, smoker 41.2%, and hyperlipidemia 22.7%, There were emergency operation (14), cardiogenic shock (6), left ventricle ejection fraction (LVEF) less than 40% (17), and 17 cases of left main disease. Coronary angiography was done in 35 patients before the hospital discharge. Result: The number of distal anastomoses was $3.1{\pm}0.91$ and three patients (2.52%) died during hospital stay. The off-pump coronary artery bypass (OPCAB) was applied to 79 patients (66.4%). The LITA was anastomosed to left anterior descending system except three cases which was to lateral wall. The radial Y grafts were anastomosed to diagonal branches (4), ramus intermedius (21), obtuse marginal branches (109), posterolateral branches (12), and posterior descending coronary artery (8). Postoperative coronary angiography in 35 patients showed excellent patency rates (LITA 100%, and RA 88.5%; 3 RA grafts which anastomosed to coronary arteries <70% stenosed showed string sign with competitive flow). Conclusion: The LITA-RA Y composite graft provided good early clinical and angiographic results in multivessel coronary revascularization. But it should be cautiously used in selected patients.