• Management & Information Systems Review
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• v.30 no.3
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• pp.169-190
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• 2011

Recent academic studies have investigated book-tax differences as an indicator of earnings management. Tax accounting texts claim that the differences between pre-tax financial reporting earnings and taxable income can provide information about current earnings, and the large differences between book and taxable incomes are an indicator of low-quality financial reporting earnings. This study investigates the effect of internal control system over book and tax difference using the KOSPI and KOSDAQ firms from 2006 to 2008. The empirical findings are consistent with a weakness of internal control system being associated with higher book-tax difference. That means a firm which has material weakness in the internal control system allows for more malpractice. In addition to this, If the managers tries to the efficient tax decrease strategy, book-tax difference can be large. Which in turn leads us to observe a positive relation between the weakness of internal control system and intensity of book-tax difference. Overall, we interpret this evidence as indicating that the failure of the internal control system can effect not only investors and creditors but also tax authorities. And It emphasizes that a more effective internal control system linked with sound corporate governance.

• Maritime Security
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• v.1 no.1
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• pp.241-271
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• 2020

The military technology currently receiving the most attention is the hypersonic missile. hypersonic is faster than the speed of sound or Mach 5+. The vast majority of the ballistic missiles that it inspired achieved hypersonic speeds as they fell from the sky. Rather than speed, today's renewed attention to hypersonic weapons owes to developments that enable controlled flight. These new systems have two sub-varieties: hypersonic glide vehicles and hypersonic cruise missiles. Hypersonic weapons could challenge detection and defense due to their speed, maneuverability, and low altitude of flight. The fundamental question of this study is: 'What effect will the hypersonic missile have on the maritime strategy?' It is quite prudent to analyze and predict the impact of technology in the development stage on strategy in advance. However, strategy is essential because it affect future force construction. hypersonic missiles act as a limiting factor in securing sea control. The high speed and powerful destructive power of the hypersonic missile are not only difficult to intercept, but it also causes massive ship damage at a single shot. As a result, it is analyzed that the Securing sea control will be as difficult as the capacity of sea denial will be improved geographically and qualitatively. In addition, the concept of Fortress Fleet, which was criticized for its passive strategy in the past, could be reborn in a modern era. There are maritime power projection/defence, SLOC attack/defence in exploiting sea control. The effects of hypersonic missiles on exploiting sea control could be seen as both limiting and opportunity factors.

• Asian-Australasian Journal of Animal Sciences
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• v.31 no.5
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• pp.705-711
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• 2018

Objective: This experiment was conducted to evaluate the effects of golden needle mushroom (Flammulina velutipes) stem waste (FVW), on organic eggs production, calcium utilization, antibody response, serum immunoglobulin, and serum cytokine concentration at early phase of production in laying hens. Methods: A total 210, 19 weeks old aged ISA Brown layers were randomly assigned into 5 equal treatment groups, with 7 replications of 6 hens each. Dietary treatment included a standard basal diet as control; antibiotic (0.05% flavomycin); 2% FVW; 4% FVW; and 6% FVW. The experimental duration was 10 weeks. Results: There was no significant differences (p>0.05) on hen day egg production, egg weight, egg mass, feed intake, and feed conversion ratio (FCR) among experimental groups. Unmarketable eggs were significantly lower (p<0.05) both in 4% FVW and 6% FVW fed groups than control group. The calcium retention and calcium in egg shell deposition were significantly higher (p<0.05) in FVW inclusion groups than control and antibiotic groups. Antibody titers against Newcastle diseases were significantly higher (p<0.05) in 6% FVW fed group (except combined with 4% FVW at day 147) and infectious bronchitis were significantly higher (p<0.05) in FVW fed groups (except 2% FVW and 4% FVW at day 161) than control and antibiotic groups. Serum immunoglobulin sIgA was significantly higher (p<0.05) in all levels of FVW and IgG was significantly higher (p<0.05) in 4% FVW than control and antibiotic groups. Serum cytokine concentration interleukin-2 (IL-2) was significantly higher (p<0.05) in 6% FVW; IL-6 and tumor necrotic $factor-{\alpha}$ were significantly higher (p<0.05) both in 4% FVW and 6% FVW than control and antibiotic groups; IL-4 was significantly higher (p<0.05) in antibiotic, 2% FVW and 4% FVW fed groups than control. Conclusion: F. velutipes mushroom waste can be used as a novel substitute for antibiotic for organic egg production and sound health status in laying hens.

• The korean journal of orthodontics
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• v.27 no.1
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• pp.91-103
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• 1997

This paper aimed to study what the influences of orthodontic treatment of pronunciation are. We compared the duration and the acoustic wave patterns of Korean consonants pronounced by a control group with those of a patient who had his four premolars extracted and had been given orthodontic treatment The results were as follows : 1. Compared to the control group, the treatment group had a longer duration time of consonant pronunciation for all consonants but "ㅅ(s)" and "ㅌ($(t^h)$" in CV(consonant-vowel) pairs. Especially in the case of "ㅈ(dz)", "ㅆ$({\varphi}^h)$" for CV-pairs, and "ㄷ(d)" in VCV(vowel-consonant-vowel) clusters, the duration of consonant sound showed a sharp contrast between the control group and the treatment group. 2. There were clear differences in the acoustic wave patterns of "ㅉ(ts)", "ㅆ$({\varphi}^h)$" and "ㅊ$(c^h)$", all of which were in VCV-clusters. The acoustic wave pattern of "ㅉ(ts)", when pronounced by the treatment group, was stronger than the control group's. This phenomenon was most remarkable in the transitive section where the "ㅉ(ts)" sound flowed into the following vowel. When a preceding vowel shifted to the consonant "ㅆ$({\varphi}^h)$", the attack property of the appeared clearly in the acoustic waves of the treament group, while in the control group the starting point of consonart was indistinctive. Consonant duration for the treatment group was longer, and the appearance of a zero crossing point in the acoustic wave was more frequent. In the case of "ㅊ$(c^h)$", the treatment group produced a strong acoustic wave, and the property of aspiration was obvious in it. 3. When the treatment group pronounced "ㄷ(d)" and "ㅈ(dz)" in CV-pairs, the acoustic-wave was similar to that of aspirated "ㅌ$(t^h)$" and "ㅊ$(c^h)$". 4. The aspirated "ㅌ$(t^h)$" and "ㅊ$(c^h)$" pronounced by the treatment group showed the stronger airstream and acoustic wave form.

• Science of Emotion and Sensibility
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• v.23 no.4
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• pp.105-116
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• 2020

The purpose of this study is to progress the limitations and disadvantages of existing safety clothing by applying high technology to current safety clothing that is produced and distributed only with fluorescent fabrics and retroreflective materials. Therefore, the industrial suspender-type safety belt and engineering technology are introduced, designed, and fabricated to help save a life in an emergency. First, the suspender-type safety belt to be developed is designed to emit light by LED attached to the film, and the body of the belt-wearer is recognized from a distance through retroreflection from the flashing LED. It aims to support people's safety by preventing accidents during roadside work, rescue activities, and sports activities at night. Second, with the development of advanced devices when the user is in an unconscious state due to distress or falls into an unconscious state due to distress or accident, the tilt sensor of the control unit attached to the belt automatically detects the angle of the human body and generates light and sound. It is intended to further enhance the utilization by mounting a sensing and signaling device that generates a distress signal and shaping it in the form of a belt attached to a vest that can be easily detached from the outside of the garment. When the wearer falls due to an accident, the tilt sensor of this belt detects the angle change and then the controller generates a high-frequency sound and repeated LED blinking signals at the same time. In the case of conventional safety vests, it is almost impossible to detect that the person is wearing a vest when there is no ambient light, but in case of the safety belts in this study, the sound and light signals of the safety belt enable us to find the wearer within 100 meters even when there is no ambient light.

• Journal of Sasang Constitutional Medicine
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• v.18 no.1
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• pp.30-40
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• 2006

1. Objectives The present study purposed to examine the contents and the principles of music therapy according to Oriental medicine theories in order to prove that music therapy is not a new research area but its principle is found in the long tradition of Oriental medicine. 2. Methods We investigate the possibility of music therapy based on Oriental medicine theories and examine the meanings of music therapy from the viewpoint of Oriental medicine. 3. Conclusions and discussions (1) The principles of music therapy are the principle of homogeneity, catharsis and balance. (2) When one’s mind changes, there are naturally occurred sounds, which are called Oseong (五聲: the oriental five voices exhalation, laughing, singing, wailing and groaning), and the notes defined by arranging the Oseong according to the principle of Ohaeng (五行: the oriental five phases wood, fire, earth, metal, water) are Oheum (五音: the oriental five musical notes Gakeum, Chieum, Gungeum, Sangeum and Wooeum.). If Eum (musical notes) is classified into Ohaeng, it can be divided into Gakeum, Chieum, Gungeum, Sangeum and Wooeum. (3) Change of Sinji (神志: consciousness) induces change of Gigi (氣機: function of Gi), which can change the character of voices. Oseong controls the functions of Ojang (五臟: the oriental five viscera) by ruling one’s Jeongji (情志: emotion). It can reduce the damage of the viscera caused by excessive vent of emotion resulted from unconscious expression of Oseong - Hoseong (呼聲: exhalation), Soseong (笑聲: laughing), Gaseong (歌聲: singing), Gokseong (哭聲: wailing) and Sinseong (呻聲: groaning). (4) Yijeongseungjeong (以情勝情: Control emotion with emotion) therapies, which suppresses an emotion by stimulating another, include Noseungsabeop (怒勝思法: Control anxiety with anger), Heeseungbibeop (喜勝悲法: Control sorrow with joyfulness), (思勝恐法: Control fear with anxiety), Biseungnobeop (悲勝愁法: Control anger with sorrow) and Gongseungheebeop (恐勝喜法: Control joyfulness with fear). (5) Seongeum (聲音: voices and musical notes) can be applied to a stimulation method that not only harmonizes the rhythm of living organs but also controls the occurrence of diseases caused by mutual Pyeonseongpyeonsoi (偏盛偏衰: relative preponderance and weakness) through direct induction of the strength and weakness of Gi function of the oriental five viscera in a human body according to the individual character. Sounds preferred by the patient, the material of an instrument selected by the patient, the character of rhythm and music expressed by the patient and the sound or voice uttered frequently by the patient can be considered in diagnosis and treatments for the patient’s body and mind.

• The Korean Journal of Physiology
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• v.14 no.1
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• pp.1-5
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• 1980

This study was under taken to investigate the influences of predictable or unpredictable stress upon gastric ulceration, and the hippocampectomy upon the ulceration order the stressful conditions. Sixty male albino rats(Sprague-Dawley strain) were divided equally into 3 groups: One was the hippocampal group(N=20) which received hippocampal ablation by suction, another was the cortical control group(N =20) which received partial cortical ablation over the hippocampus, and a third was the normal control group(N=20). Each group was further divided into two subgroups: One was the predicted subgroup(N=10) in which animals could predict the imminent stressful stimuli by hearing a sound(1,000 Hz, 2 sec in duration) 3 sec before the onset of the stress, and the other was the unpredicted subgroup(N=10). After starvation for 24 hours, but water ad libitum, each rat received the electric stimulation(3 mA, 60 Hz, 2 sec in duration, and once per minute in average) for 6 hours via a pair of electrodes attached on the tale. The electric stimulation served as the stress causing the gastric ulcer. Five hours after completion of stimulation, the stomach filled with the physiological saline was removed under deep anesthesia and spread out on a small glass plate. The numbers of the ulcer in each stomach were counted and the shape was examined under the dissecting microscope. Results obtained were as follows: 1. The mean numbers of the ulcer of the predicted subgroups were significantly larger than those of the unpredicted subgroups in the normal control and the cortical control groups, but there was no difference between the values of the two subgroups in the hippocampal group. 2. The mean numbers of the ulcer of the predicted subgroups in the normal control and the cortical control groups were larger(but not significant) than that in the hippocampal group. It is inferred from the above results that the prediction of the stress strengthens the effect of the stress on the gastric ulceration, and the hippocampus facilitates the effect of the prediction of the stress.

• Korean Journal of Clinical Laboratory Science
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• v.38 no.3
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• pp.224-230
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• 2006

Up to now, there have been rare clinical studies on leaders and aerobics athletes. To get the useful data for protecting from auditory disorder, we selected 15 female aerobics leaders (experimental group) and 15 females (control group) unexperienced in aerobics and a without neurological and octolaryngological disorder. The average age was $34.87{\pm}8.80$ (experimental group) and $34.07{\pm}8.45$ (control group) years, and the average career of an aerobics leader (experimental group) was $8.33{\pm}4.73$ years. We measured the auditory evoked potential (AEP) of the two groups treated with 70, 75 and 85 dB intensity from January 2006 to May 2006 and analyzed the absolute latency (AL) and interpeak latency (IPL) by the SPSS/pc+ 12.0 program. In the comparison of the AL between the experimental group and the control group according to intensity, both ears treated with 70 and 75 dB had a significant difference (p<0.05) in the I, III, V wave and in the I, V wave respectively, and the experimental group treated with 85 dB showed a difference in the I, III, V wave (left ear) and in the I wave (right ear) respectively. The IPL of the two groups treated with various intensities had no prolongation. In the comparison of the AL between the experimental group and the control group according to ages, the experimental group in their 20s treated with 70 dB showed a significant difference (p<0.05) in the V wave (left ear) and in the I, III, V wave (right ear), and the experimental group in their 20s treated with 75 dB in the I, III wave (left ear) and in I, III, V wave (right ear), and experimental group in their 20s treated with 85 dB in the V wave (left ear) and in the III, V wave (right ear). The experimental group in their 30s treated with 70 dB had a significant difference (p<0.05) only in the V wave (right ear). Only in the IPL of subjects in their 20s treated with 85 dB, III-V and I-V of both ears was extended. In the comparison of the AL and IPL according to career, there was no significant difference between the two groups. From this results, we concluded that the lower sound intensity (70 dB) showed a more significant difference in the experimental group than the control group. We concluded that the leader of aerobics exposed to louder sounds than normal people are affected by auditory neurological and octolaryngological disorders. So we think that the leaders of aerobics need to control the noise level for protecting themselves against a disease.

• Journal of Korean Philosophical Society
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• v.116
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• pp.181-206
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• 2010

It is widely recognized that human beings have moral responsibility for their actions because they have free will to choose and control their acts. Unlike natural phenomena, however, human acts cannot be interpreted with simple, visible ones. Human acts are quite different from natural phenomena because they come about through a number of complicated, invisible phases taking place in our mind. In addition, human actions are under the influence of internal and external factors. Those various internal and external factors are divided into four sectors as follows; (1) the factors that can fall under control of our free will, (2) the factors in the interim phase that could come under our control, (3) the factors that are partially determined that we cannot choose or control over, and (4) the factors that completely determined, and can't be chosen or controlled. we have to pay attention to the fact that we can choose or control the internal and external factors that influence human action. However, there are still factors that are impossible to choose or control with our will. So it is highly unreasonable to hold accountable for actors by means of the factors that can't be chosen or controlled. Hence, the society should be also accountable for the acts of actors influenced by heredity and environment. For this, Politics should affect the external, undesirable, and uncontrollable factors beyond actors power. Education has to exert its influence over the internal and genetic factors by instilling sound values in human mind, too. It is because happy and desirable future will be possible by giving equal opportunities to us including the youth.

• Proceedings of the KSME Conference
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• 2007.05b
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• pp.3458-3463
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• 2007

Leakage would happen because of the damage of high temperature and high-pressure valve in nuclear power plant. condition based prevention maintenance is essential by using the suitable method based on local condition. Energy loss prevention can prevent from an accurate test, Local actually and ability. The methods of test for high energy fluid leakage at present are analysis of ${\Delta}$T, AE(Acoustic Emission) analysis, and thermal image. The result for test of AC (Main steam) system in YNG 2 Unit reveals that the AE occurred clearly in leakage situation, but thermal image didn't occur. It is identified that leakage is occurred when the orifice located front and back of valve operates. It shows that making a impatient judgment by using the single method if it is leakage is containing uncertainty. So I think that using the Multi-Measuring method is more sound judgment than Single-Measuring method.