• KSII Transactions on Internet and Information Systems (TIIS)
• /
• v.17 no.12
• /
• pp.3218-3241
• /
• 2023

Financial fraud undermines the sustainable development of financial markets. Financial statements can be regarded as the key source of information to obtain the operating conditions of listed companies. Current research focuses more on mining financial digital data instead of looking into text data. However, text data can reveal emotional information, which is an important basis for detecting financial fraud. The audit opinion of the financial statement is especially the fair opinion of a certified public accountant on the quality of enterprise financial reports. Therefore, this research was carried out by using the data features of 4,153 listed companies' financial annual reports and audits of text opinions in the past six years, and the paper puts forward a financial fraud detection model integrating audit opinions. First, the financial data index database and audit opinion text database were built. Second, digitized audit opinions with deep learning Bert model was employed. Finally, both the extracted audit numerical characteristics and the financial numerical indicators were used as the training data of the LightGBM model. What is worth paying attention to is that the imbalanced distribution of sample labels is also one of the focuses of financial fraud research. To solve this problem, data enhancement and Focal Loss feature learning functions were used in data processing and model training respectively. The experimental results show that compared with the conventional financial fraud detection model, the performance of the proposed model is improved greatly, with Area Under the Curve (AUC) and Accuracy reaching 81.42% and 78.15%, respectively.

• Food Science of Animal Resources
• /
• v.44 no.2
• /
• pp.284-298
• /
• 2024

Restructured meat (RM) products are gaining importance as an essential component of the meat industry due to consumers' interest in health benefits. RM products imply the binding or holding of meat, meat by-products, and vegetable proteins together to form a meat product with meat's sensory and textural properties. RM products provide consumers with diversified preferences like the intake of low salt, low fat, antioxidants, and high dietary fiber in meat products. From the point of environmental sustainability, RM may aid in combining underutilized products and low-valued meat by adequately utilizing them instead of dumping them as waste material. RM processing technique might also help develop diversified and new hybrid meat products. It is crucial to have more knowledge on the quality issues, selection of binding agents, their optimum proportion, and finally, the ideal processing techniques. It is observed in this study that the most crucial feature of RM could be its healthy products with reduced fat content, which aligns with the preferences of health-conscious consumers who seek low-fat, low-salt, high-fiber options with minimal synthetic additives. This review briefly overviews RM and the factors affecting the quality and shelf life. Moreover, it discusses the recent studies on binding agents in processing RM products. Nonetheless, the recent advancements in processing and market scenarios have been summarized to better understand future research needs. The purpose of this review was to bring light to the ways of sustainable and economical food production.

• Korean Journal of Environment and Ecology
• /
• v.22 no.3
• /
• pp.207-220
• /
• 2008

Tourism in the natural environment grows significantly and in many tropical countries it becomesthe important earning of the nations. Nevertheless, tourism impact to environment and cultural values has become the threats to the sustainability and competitiveness of such industry. Therefore, the appropriate planning and management of tourism destination sites where environmentally and culturally fragile are needed in order to increase economic benefits, sustain local culture and conserve environment in balance. The aims of the paper are to examine tourism practices, to determine socio-cultural and natural resources, and to assess local people perception to cultural landscape and its future tourism development in order to formulate the appropriate strategies to achieve sustainable tourism. A case study was carried out at Tengger highland, Bromo Tengger Semeru National Park(BTSNP) East Java. Official documents were gathered and interviews with several key persons had conducted to determine recent status of tourism, resources capital and the existence of local people. Semi-structured interviews and questionnaires were carried out at Tenggerese villages to explore local people perspectives to tourism development, culture preservation, and cultural landscape conservation issues. It is followed by descriptive analysis of vegetation to assess the recent status of environments based on vegetation information. Our findings reveals that tourism grows significantly at BTSNP, and Tengger Caldera as spiritual and cultural sites for local people become the centre for tourism activities. The abundance cultural and natural resources are the significant capital for sustainable tourism. Tenggerese argues that tourism should be planned to provide benefits to local people, preserve tradition and able to conserve nature in order to ensure the living sustainability of Tenggerese. The overall result of the study provide general feature of recent status of the cultural and natural resources as well as positive society perception in order to establish a strategy for sustainable tourism in cultural landscape.

• Journal of Korea Technology Innovation Society
• /
• v.10 no.3
• /
• pp.555-579
• /
• 2007

This study analysed theory and application of holistic innovation policy in the 3rd generation innovation policy with cases of Finland and Korea. Innovation policy areas of both countries are expanding from simple goal of economic development to extensive goals such as sustainable development, quality of life, balanced growth etc. Also administrative system changed in order to let technical innovation on the center of national operation and reorganized relation and structure of relative policies like manpower, education, region policy. Particularly, Korea is in embryo standing for S&T driven society since Noh's government. But, there are differences in embodiment degree and feature between both countries. Finland reinvigorate field of public opinion due to corporatism tradition as a Scandinavian institution. Government support system developed co-program and co-policy beyond territory of individual ministry to raise policy effectiveness. However, concept of the Korean innovation policy is ahead of the times but maintained framework of developing country. And there is no active participation of private sector and civil society because transition process accomplished on the top-down method, It could hardly progress toward transition in spite of various efforts to carry out a reform.

• Journal of Korea Water Resources Association
• /
• v.51 no.6
• /
• pp.503-514
• /
• 2018

In recent, the hydrological regime of the Mekong river is changing drastically due to climate change and haphazard watershed development including dam construction. Information of hydrologic feature like streamflow of the Mekong river are required for water disaster prevention and sustainable water resources development in the river sharing countries. In this study, runoff simulations at the Kratie station of the lower Mekong river are performed using SWAT (Soil and Water Assessment Tool), a physics-based hydrologic model, and LSTM (Long Short-Term Memory), a data-driven deep learning algorithm. The SWAT model was set up based on globally-available database (topography: HydroSHED, landuse: GLCF-MODIS, soil: FAO-Soil map, rainfall: APHRODITE, etc) and then simulated daily discharge from 2003 to 2007. The LSTM was built using deep learning open-source library TensorFlow and the deep-layer neural networks of the LSTM were trained based merely on daily water level data of 10 upper stations of the Kratie during two periods: 2000~2002 and 2008~2014. Then, LSTM simulated daily discharge for 2003~2007 as in SWAT model. The simulation results show that Nash-Sutcliffe Efficiency (NSE) of each model were calculated at 0.9(SWAT) and 0.99(LSTM), respectively. In order to simply simulate hydrological time series of ungauged large watersheds, data-driven model like the LSTM method is more applicable than the physics-based hydrological model having complexity due to various database pressure because it is able to memorize the preceding time series sequences and reflect them to prediction.

• Journal of Korea Entertainment Industry Association
• /
• v.13 no.8
• /
• pp.303-311
• /
• 2019

is a film festival in conjunction with that shows about 50 works from 25 countries. It has become the only martial arts action film festival going on in Korea, with 32 feature films and 24 short films for a total of six days during the event from August 30 to September 6. has the slogan 'Muye, change the history of movies!' Through the movie, it sheds light on the value of life pursued by the martial arts spirit around Samjae, the core value of martial arts, and explores the aesthetic value of the most beautiful gesture that humans can make through the movement of martial arts centered on the space of dots, good and cotton. And through this film festival, I saw the potential to grow into a festival with the world. With this film festival, the identity of is established as a sustainable film festival, not as a single film festival, and image of martial arts action movies, which are part of genre movies, through the certainty of this image, differentiates itself from domestic and international film festivals, and does not stay in Northeast Asia or in Southeast Asia. Then, let's study the value of the future through the results of this film festival. In addition, we will study ways to increase the probability of growth as the best cultural and arts festival held along with the world's only international martial arts competition.

• Korean small business review
• /
• v.32 no.2
• /
• pp.209-223
• /
• 2010

Korea's business is composed of a few large-sized enterprises (which can be abbreviated as LSE) and a majority of small-sized enterprises (SSE). Although there has been a growing recognition of the need for the development of medium-sized enterprises (MSE) which can serve as a link between SSE and LSE, as yet there has not yet been a consensus on the definition, characteristics and the function of the MSE in Korea. Nowadays, the world is being globalized, and Japan and China are in competition to ne a great economic power. While East Asia is experiencing rapid changes, promoting MSE which can secure flexibility and efficiency through covering up the limitation of LSE and SSE is needed in order to respond the global market which is being specialized. The features of MSE in Japan can be listed as follows. First, the MSE in Japan is developing the company through getting into niche markets which are hard for major companies to enter rather than developing markets in order to compete against major companies directly. While MSEs are endeavoring to build the business firmly in the domestic market, they can possess special and competitive technical skills through trials and errors; so that they can get a chance develop their business through independent business system rather than putting their effort to compete against major companies. Second, from the MSEs with competitive edge in the market, there are many contributions to the national exportation. Those MSEs produce in domestic and maintain the quality of high price products which need cutting-edge technology, while they relocate the low and middle priced goods to the country where manufacturing costs are low, so that they can maintain the price competitiveness. Third, the industrial structure in Japan is formed from dual structure between major companies and small sized companies. In other words, in Japan's industrial structure which are composed of subcontract structure, this dual structure has taken a major role of small sized companies' growth and manufacturing businesses' international competitive power. Forth, MSE in Japan adopt a strategy of putting their value on qualitative scale growth rather than quantitative scale growth. In this paper, the case of Japanese MSE is analyzed. Along with its long history of Industrialization, Japan has a corporate environment where the SSEs can develop as a MSE and later a LSE through a full-support system. Among its SSEs, there are a number of world class corporations equipped with a large domestic market, win-win cooperation with the LSEs and an independent technology development. It can also be observed that these SSEs develop into MSEs with sustainable growth potentials. This study will focus on the condition under which the MSEs of Japan have been developed, and how they have survived the competition between SSEs and LSEs. Through this study, this paper attempts to offer solutions to Korea's polarization between the SSE and LSE, while providing the basis for SSEs revitalization. In general, if both extremities phenomenon deepen between LSE and SSE, there are possible fears of occurring disutility in national economy by the monopolization of LSE. For that reason, enterprise group, which can make SSE or MSE compete LSE in some area and ease the monopoly and oligopoly problem, is needed. This awareness has been shared for ages long. Nevertheless, there is no legal definition for MSE in Japan, and there is no definition about the enterprise size or unified view of MSE between scholars, but it is defined differently by each of academical person or research institution and study meeting. For that reason, this paper will organize the definition of MSE in Japan, and then will propose the characteristics of the background which has made MSE secure competitiveness and sustainable growth in global market. This study focus on that because through this process, the positive change to the awareness of MSE can be proposed in Korea and to seek the policy direction for building institutional framework which can make SSE become MES. Through this way, the fundamentals for SSE to become MSE can be managed and some appropriate suggestions which will be able to make MSE enter the global market in the future can also be proposed. Due to these facts, this study is very important and well timed task. In a sense of this way, this study will examine the definition and role of MSE in Japan. after this examination, this study will deal with the status, special feature, and promotion policy for MSE. Through this analysis of MSE in Japan, the foundation which be able to set the desirable role model for MSE in Korea can be proposed. Also, the political implication which is needed to push ahead to contribute to creating employment and economic growth through sustainable growth of MSEs in economic system of Korea can be offered through this study. It has been found that Japan's MSE functions as an indispensable link among various industrial structures by holding a significant position in employment rate, production and value added. Although the MSEs took up less than 1% of the entire number of businesses with 2700 manufacturing firms and 7000 non-manufacturing firms, its employment ratios are about 15%, while taking about 25% of the manufacturing industry's exports. In industries such as machinery and electronics which is considered Japan's major industry, the MSEs showed a higher than average ratio of manufacturing exports and employment rate. It can be analyzed that behind Japan's advantageous industries, close and deeply knit MSEs exist. Although there are no clearly stated policies geared towards the MSEs by the Japanese government, various political measures exist such as the R&D Project and the inducement of cooperation between enterprises which gives room for MSEs to participate in the SSE policies. In relation to these findings, the following practical measures can be considered in order to revitalize Korea's MSEs: First, there is a need for a legal definition of MSE and the incentives to provide legal support for its growth. Second, if a law to support the MSEs is established, it could provide a powerful inducement for the SSE to grow as a MSE, rather than stay as a SSE. Third, there is a need for a strategy of MSEs to establish a stable base in the domestic market and then advance to the global market with the accumulated trial and error and competitiveness. Fourth, the SSE themselves need the spirit of entrepreneurship in order to make the leap to a MSE. Because if nothing is to be changed about the system on the firms that grew, and the parts of the past custom was left to be managed alone, confusion and absence of management can take place. No matter how much tax favors the government will give and no matter how much incentive there could be through the policies, there are limits for industries to higher the ability to propagate. And because of that it is a period where industries need their own innovative skills to reform their firms.

• Korean Journal of Ecology and Environment
• /
• v.44 no.3
• /
• pp.253-263
• /
• 2011

This study was conducted to gain preliminary data for restoration and management of constructed small-scale ponds in paddy fields through analysis of their physicochemical and biological properties. A field survey was performed at 13 small-scale ponds located in paddy fields from August 2009 to October 2010. Structural properties, water quality, soil characteristics and fish fauna were measured. Results showed that small-scale ponds without frames might lose their function over time because of crumbling walls. Therefore, it is necessary for these ponds to have frames for soil protection and sustainable maintenance. Chemical oxygen demand (COD), total nitrogen (TN) and total phosphorus (TP) concentration were higher than the water quality standard for agricultural water in small-scale ponds. In particular, TN concentration was 8.03 mg $L^{-1}$ and over 8 times the water quality standard because of the presence of livestock such as cows and pigs in the study areas. Sand, organic matter and available phosphorus contents of soil in small-scale ponds was 53.4${\pm}$16.6%, 21.8${\pm}$9.74 g $kg^{-1}$ and 12.8${\pm}$7.59 mg $kg^{-1}$, respectively indicating that sand and available phosphorus contents were suitable for plants in small-scale ponds, but organic matter contents was somewhat low in newly constructed small-scale ponds, and would take some time to stabilize for plant growing. Fish fauna was not diverse with only 4 species at all sites surveyed. Collected fishes share a common feature that they all inhabit paddy fields or canals with shallow water depth. In this study, all ponds were not linked to the streams and canals around them. It appears that connection to adjacent streams was the major factor controlling fish fauna in small-scale ponds. The results of statistical analysis were classified into three groups. Factor 1 was 26.3%, which shows a structural properties such as area and depth of small-scale pond. As for factor 2, it appears on 20.1%, showing water quality like a TP, suspended solids (SS) and COD. Small-scale ponds were classified into three groups by factor scores. Group I consisted of 6 small-scale ponds, which were larger than the others. Group III had higher water quality than the others. We conclude that the most important points to be considered for restoration and management of small-scale ponds is connection with adjacent streams or ditches and depth and size of the small-scale pond.

• Journal of the Korean Institute of Traditional Landscape Architecture
• /
• v.31 no.1
• /
• pp.13-27
• /
• 2013

This study investigated flora and vascular plants area around Buyongdae where include optimum view point Okyeonjeongsa and Gyeomamjeongsa in Hahoe Village, Andong. Based on the findings, the aim of results was attempted to suggest the management plan of the vegetation area around Buyongdae which designated UNESCO World cultural heritage and folk village in Korea. The results of the study is as the following. All flora of this site, Buyongdae in Andong, were 301 taxa; 89 families, 217 genera, 251 species, 1 subspecies, 38 varieties and 11 forms. Vegetation of each of areas in site was classified Pinus densiflora as representative forest around Buyongdae, Quercus variabilis forest around Gyeomamjjeongsa and Koelreuteria paniculata forest in river cliff of Buyongdae. The 14 taxa(Polygala tenuifolia, Koelreuteria paniculata, and others) as the rare plants and the 7 taxa(Weigela subsessilis, and others) as endemic species were recorded in the surveyed site among the whole flora. The specific plants which is categorized to degree by the Ministry of Environment appeared as 32 taxa; degree IV was 4 species; Polygala tenuifolia, etc. and degree III was 10 species; Hypodematium glandulosopilosum, Pyrrosia petiolosa, etc. and degree I was 13 species; Hemiptelea davidii, Zizyphus jujuba var. jujuba, etc. Also, the 11 taxa were recorded in limestone area as the chamaephyte; Hypodematium glandulosopilosum, Celtis koraiensis, Siphonostegia chinensis, Artemisia gmelini, and others. The naturalized plants recorded as 25 taxa; Viola arvensis, Erechtites hieracifolia, etc. and invasion of Sicyos angulatus which is ecosystem disturbing plants. The naturalization rate(NR) was 8.3% and the urbanization index(UI) was 7.8% by field survey. For recovery of indigenous to traditional vegetation landscape in Buyongdae, Pinus rigida of upper-growth and Alnus sibirica of middle-growth need thinning. In addition, the site demands both sustainable management through long-term monitering and gradual elimination method for the naturalized plants including Sicyos angulatus where found in Kyumamjeongsa. Particularly, intentional planting for decoration and cultivation around Hwachunseowon, Helianthus tuberosus must be substitute with the native plants. Meanwhile, Polygala tenuifolia is potently demanded preventing habitate, confirming additional habitate, seed securing and preservation of gene resource internally or externally. Koelreuteria paniculata; denoting feature of river cliff, including Hypodematium glandulosopilosum, Siphonostegia chinensis, Zizyphus jujuba var. jujuba, Pyrrosia petiolosa, and Celtis koraiensis, also need an assertive preservation. Futhermore, Wisteria floribunda for. floribunda, located around Galmo rock to Chunggil course, remained by colonizing form, need preservation and observation for a while. Beside that, the information boards are required to educate visiting user about safe regulations on the narrow way in rock hill.

• Journal of the Korean Geographical Society
• /
• v.50 no.3
• /
• pp.255-276
• /
• 2015

This paper presents a multi-agent system model of land-use and cover changes, which is developed and applied to the Gariwang-san and its vicinity, located in Pyeongchang and Jeongseon-gun, Gangwon province, Korea. The Land Use Dynamics Simulator (LUDAS) framework of this study is well suited for representing the spatial heterogeneity and dynamic interactions between human and natural environment, and capturing the impacts of forest-opening policy interventions to future socio-economic and natural environment changes. The model consists of four components: (1) a system of human population, (2) a system of landscape environment, (3) decision-making procedures integrating human(or household), environmental and policy information into forest land-use decisions, and (4) a set of policy scenarios that are related to the forest-opening. The results of model simulation by different combination of various forest management scenarios are assessed by the levels of household income, ecosystem service value and income inequality in the study region. As a result, the optimal scenario of forest-opening policies in the study region is to open the forest to local residential community for the purpose of recreation, considering the distinctive topographical feature. The model developed in this research is expected to contribute to a decision support system for sustainable forest management and various land-use policies in Korea.