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

• Korean Journal of Remote Sensing
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• v.38 no.2
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• pp.139-151
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• 2022

SAGD (Steam-Assisted Gravity Drainage) method is widely used for oil recovery in oil sands regions. The SAGD operation causes surface displacement, which can affect the stability of oil recovery plants and trigger various geological disasters. Therefore, it isimportant to monitor the surface displacement due to SAGD in the oil sands region. In this study, the surface displacement due to SAGD operations of the Athabasca oil sands region in Alberta, Canada, was observed by applying Permanent Scatterer Interferometric Synthetic Aperture Radar (PSInSAR) technique to the Sentinel-1 time series SAR data acquired from 2016 to 2021. We also investigated the construction and expansion of SAGD facilitiesfrom Landsat-7/8 time seriesimages, from which the characteristics of the surface displacement according to the oil production activity of SAGD were analyzed. Uplift rates of 0.3-2.5 cm/yr in the direction of line of sight were observed over the SAGDs and their vicinity, whereas subsidence rates of -0.3--0.6 cm/yr were observed in areas more than several kilometers away from the SAGDs and not affected by oil recovery activities. Through the analysis of Landsat-7/8 images, we could confirm that the SAGDs operating after 2012 and showing high oil production activity caused uplift rates greater than 1.6 cm/yr due to the subsurface steam injection. Meanwhile, very small uplift rates of several mm per year occurred over SAGDs which have been operated for a longer period of time and show relatively low oil production activity. This was probably due to the compression of reservoir sandstone due to continuous oil recovery. The subsidence observed in areas except for the SAGDs and their vicinity estimated to be a gradual land subsidence caused by melting of the permafrost. Considering the subsidence, it was expected that the uplift due to SAGD operation would be greater than that observed by the PSInSAR. The results of this study confirm that the PSInSAR can be used as an effective means for evaluating productivity and stability of SAGD in the extreme cold regions.

• (The) Research of the performance art and culture
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• no.22
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• pp.123-155
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• 2011

This study aims to closely read Kim Jong-il's "About Stage Drama Arts" and disclose the new reality as evaluated by him. The study took the method by which to compare Kim Jong-il's theory on drama and North Korea's drama theory in the 1950s, and the findings of this study revealed that it was irrational to grant the adjective "new" to Kim Jong-il's drama theory. This is because tradition inheritance and newness cross each other. First, his tradition inheritance aspect was found in his playwriting method. In playwriting method, Kim Jong-il's argument about characters and language is an extension of the 1950s drama theory, and his theory on JongZa(seeds) is the transformation of the concept proposed in the 1950s. Also, the expression means of dramas and drama arts is dialogue, and his guideline to focus on the art of conversation rather than on acting is interpreted to be a reduced concept of drama arts, compared with the 1950s drama theory. On the other hand, his newness aspect can be clearly discovered in the materialization of stage. The fixed stage background, without dark change, shifts to another situation as it is, and this stage setting is clearly distinguished from the previous stage setting. The attempt is worth highly evaluating to allow the stage to reflect actors' emotional flows and let them act. Also, the attempt is distinctively distinguished from previous drama theories to allow the chorus' positive involvement in dramas so as to directly deliver characters' emotions to the audience and to trigger the audience' response as intended by creators. From the perspectives of drama evaluation, Kim Jong-il's theory and practice regarding stage and music is understood to maximize the audio-visual effects. Therefore, Kim Jeong-il's drama theory, as he argues, is not a completely new theory, but a transformational inheritance of existing drama theories, and a creation theory with focus on expansion of spectacles.

• Asia Marketing Journal
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• v.13 no.2
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• pp.71-97
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• 2011

Over the last twenty years, sponsorship has been used very widely as an important marketing tool that enhances corporate image. Since it has proven to be effective in creating positive perceptions of the company, many marketers have sponsored a variety of consumer-related activities. However, sponsorship has also been criticized as it can be related to ambush marketing and excessive commercialism which trigger negative consumer responses. Unlike the existing study on the sponsorship marketing, this study intends to investigate its negative effects. The study was conducted based on the persuasion knowledge model which was proposed by Fristed and Wright (1994) and investigated consumer responses to ulterior motive of sponsorship marketing. According to the persuasion knowledge model, consumers activate their persuasion knowledge to see the agent's commercial motive; there are several antecedents to the persuasion knowledge activation such as the source familiarity, the marketer's effort and the appropriateness of persuasion. Also, existing studies have pointed out the sponsor-event fit and the sponsor's integrity as crucial factors which influence consumer attitude. By taking a survey of people who watched the 2010 Guangzhou Asian Games, we tried to examine how the sponsor familiarity and the sponsor-event fit as pre-existing variables which have been formed based on the prior consumer knowledges/memories as well as the sponsor effort and the sponsor integrity as situational variables activated based on the specific persuasion episode influenced persuasion knowledge. We also tried to test the potential moderating role of sponsorship type (i.e., official sponsorship versus marketing focused) on the causal path from the persuasion knowledge and the consumer attitude from the perspective of the appropriateness of persuasion. The results show that the sponsor familiarity, the sponsor-event fit, and the marketer's effort have significant effects on the persuasion knowledge activation, and the sponsorship type has moderating role in the sponsorship effectiveness. The theoretical and practical implications of the results are discussed.

• Journal of Korean Home Economics Education Association
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• v.30 no.2
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• pp.39-56
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• 2018

The purpose of this study was to develop Home Economics(HE) teaching and learning process plans applied Problem Based Learning(PBL) focusing on 'food and nutrition' unit for students with intellectual disability and to evaluate the effects of the HE instruction on their food choice·management knowledge and problem-solving skills after implementing the instruction for students with intellectual disability. To develop HE teaching and learning process plans applied PBL focusing on 'food and nutrition' unit for students with intellectual disability, problems that arise in daily life to trigger interest of students were firstly developed. The selected problems and teaching and learning process plans were reviewed for validity by one home economics education professor and three teachers who are experts in special education. This study used the one group pretest and posttest design, sampling 6 students who are in special-education middle school with the intellectual disability. After HE instruction of 6 sessions applied PBL method, this study tested the effects of the instruction. The first three sessions taught how to choose and keep food. The fourth session taught purchasing food ingredients and keeping them for sandwiches. The fifth and sixth sessions let the students make sandwiches and give them to others. The instruments of the study comprised of tools for food choice and management knowledge, tools for problem-solving skills evaluation, self-evaluation sheets, evaluation form of course satisfaction for students, evaluation form of behavior in class for teachers, and daily observation journal and all tools. These instruments were proved to have reliability and validity. The results of this study are as follows. First, all six students who took HE instruction applied PBL method focusing on 'food and nutrition' unit scored 30 points higher out of 100 points after taking the instruction in food choice and management knowledge and scored 5 points higher out of 14 points in problem-solving skills on average. Therefore, it was interpreted that HE instruction applied PBL affected the food choice·management knowledge and the problem solving skills of students with intellectual disability. Secondly, the students with intellectual disability participated actively in HE instruction applied PBL focusing on 'food and nutrition' unit and expressed satisfaction. Three special education experts evaluated HE teaching·learning process plans applied PBL focusing on 'food and nutrition' unit to be well-developed. This study showed that HE instruction applied PBL focusing on 'food and nutrition' unit allowed the students with intellectual disability to acquire comprehensive skills in choosing, keeping, and making safe food and helped them solve problems of their life by themselves. Therefore I suggest that Home Economics should be adopted as a formal subject matter in special school curriculum for students with intellectual disability.

• Journal of Chest Surgery
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• v.32 no.7
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• pp.603-612
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• 1999

Background : It has been documented that brief repetitive periods of ischemia and reperfusion (ischemic preconditioning, IP) enhances the recovery of post-ischemic contractile function and reduces infarct size after a longer period of ischemia. Many mechanisms have been proposed to explain this process. Recent studies have suggested that transient increase in the intracellular calcium may have triggered the activation of protein kinase C(PKC); however, there are still many controversies. Accordingly, the author performed the present study to test the hypothesis that preconditioning with high concentration of calcium before sustained subsequent ischemia(calcium preconditioning) mimics IP by PKC activation. Material and Method : The isolated hearts from the New Zealand White rabbits(1.5∼2.0 kg body weight) Method: The isolated hearts from the New Zealand White rabbits(1.5∼2.0 kg body weight) were perfused with Tyrode solution by Langendorff technique. After stabilization of baseline hemodynamics, the hearts were subjected to 45-minute global ischemia followed by a 120-minute reperfusion with IP(IP group, n=13) or without IP(ischemic control, n=10). IP was induced by single episode of 5-minute global ischemia and 10-minute reperfusion. In the Ca2+ preconditioned group, perfusate containing 10(n=10) or 20 mM(n=11) CaCl2 was perfused for 10 minutes after 5-minute ischemia followed by a 45-minute global ischemia and a 120-minute reperfusion. Baseline PKC was measured after 50-minute perfusion without any treatment(n=5). Left ventricular function including developed pressure(LVDP), dP/dt, heart rate, left ventricular end-diastolic pressure(LVEDP) and coronary flow(CF) was measured. Myo car ial cytosolic and membrane PKC activities were measured by 32P-${\gamma}$-ATP incorporation into PKC-specific pepetide. The infarct size was determined using the TTC (tetrazolium salt) staining and planimetry. Data were analyzed using one-way analysis of variance(ANOVA) variance(ANOVA) and Tukey's post-hoc test. Result: IP increased the functional recovery including LVDP, dP/dt and CF(p<0.05) and lowered the ascending range of LVEDP(p<0.05); it also reduced the infarct size from 38% to 20%(p<0.05). In both of the Ca2+ preconditioned group, functional recovery was not significantly different in comparison with the ischemic control, however, the infarct size was reduced to 19∼23%(p<0.05). In comparison with the baseline(7.31 0.31 nmol/g tissue), the activities of the cytosolic PKC tended to decrease in both the IP and Ca2+ preconditioned groups, particularly in the 10 mM Ca2+ preconditioned group(4.19 0.39 nmol/g tissue, p<0.01); the activity of membrane PKC was significantly increased in both IP and 10 mM Ca2+ preconditioned group (p<0.05; 1.84 0.21, 4.00 0.14, and 4.02 0.70 nmol/g tissue in the baseline, IP, and 10 mM Ca2+ preconditioned group, respectively). However, the activity of both PKC fractions were not significantly different between the baseline and the ischemic control. Conclusion: These results indicate that in isolated Langendorff-perfused rabbit heart model, calcium preconditioning with high concentration of calcium does not improve post-ischemic functional recovery. However, it does have an effect of limiting(reducing) the infart size by ischemic preconditioning, and this cardioprotective effect, at least in part, may have resulted from the activation of PKC by calcium which acts as a messenger(or trigger) to activate membrane PKC.

• Journal of Chest Surgery
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• v.42 no.4
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• pp.473-479
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• 2009

Background: Retrograde autologous priming (RAP) is known to be useful in decreasing the need of transfusions in cardiac surgery because it prevents excessive hemodilution due to the crystalloid priming of cardiopulmonary bypass circuit. However, there are also negative side effects in terms of blood conservation. We analyzed the intraoperative blood-conserving effect of RAP and also investigated the efficacy of autotransfusion and ultrafiltration as a supplemental method for RAP. Material and Method: From January 2005 to December 2007, 117 patients who underwent isolated coronary artery bypass operations using cardiopulmonary bypass (CPB) were enrolled. Mean age was 63.9$\pm$9.1 years (range 36$\sim$83 years) and 34 patients were female. There were 62 patients in the RAP group and 55 patients in he control group. Intraoperative autotransfusion was performed via the arterial line. RAP was done just before initiating CPB using retrograde drainage of the crystalloid priming solution. Both conventional (CUF) and modified (MUF) ultrafiltrations were done during and after CPB, respectively. The transfusion threshold was less than 20% in hematocrit. Result: Autotransfusions were done in 79 patients (67.5%) and the average amount was 142.5$\pm$65.4 mL (range 30$\sim$320 mL). Homologous red blood cell (RBC) transfusion was done in 47 patients (40.2%) and mean amount of transfused RBC was 404.3$\pm$222.6 mL. Risk factors for transfusions were body surface area (OR 0.01, 95% CI 0.00 $\sim$ 0.63, p=0.030) and cardiopulmonary bypass time (OR 1.04, 95% CI 1.01 $\sim$ 1.08, p=0.019). RAP was not effective in terms of the rate of transfusion (34.5% vs 45.2%, p=0.24). However, the amount of transfused RBC was significantly decreased (526.3$\pm$242.3ml vs 321.4$\pm$166.3 mL, p=0.001). Autotransfusion and ultrafiltration revealed additive and cumulative effects decreasing transfusion amount (one; 600.0$\pm$231.0 mL, two; 533.3$\pm$264.6 mL, three; 346.7$\pm$176.7 mL, four; 300.0$\pm$146.1 mL, p=0.002). Conclusion: Even though RAP did not appear to be effective in terms of the number of patients receiving intraoperative RBC transfusions, it could conserve blood in terms of the amount transfused and with the additive effects of autotransfusion and ultrafiltration. If we want to maximize the blood conserving effect of RAP, more aggressive control will be necessary - such as high threshold of transfusion trigger or strict regulation of crystalloid infusion, and so forth.

• Tuberculosis and Respiratory Diseases
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• v.43 no.2
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• pp.201-209
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• 1996

Background : Auto-PEEP which develops when expiratory lung emptying is not finished until the beginning of next inspiration is frequently found in patients on mechanical ventilation. Its presence imposes increased risk of barotrauma and hypotension, as well as increased work of breathing (WOB) by adding inspiratory threshold load and/or adversely affecting to inspiratory trigger sensitivity. The aim of this study is to evaluate the relationship of auto-PEEP with WOB and to evaluate the effect of PEEP applied by ventilator (external PEEP) on WOB in patients with auto-PEEP. Method : 15 patients, who required mechanical ventilation for management of acute respiratory failure, were studied. First, the differences in WOB and other indices of respiratory mechanics were examined between 7 patients with auto-PEEP and 8 patients without auto-PEEP. Then, we applied the 3 cm $H_2O$ of external PEEP to patients with auto-PEEP and evaluated its effects on lung mechanics as well as WOB. Indices of respiratory mechanics including tidal volume ($V_T$), repiratory rate, minute ventilation ($V_E$), peak inspiratory flow rate (PIFR), peak expiratory flow rate (PEFR), peak inspiratory pressure (PIP), $T_I/T_{TOT}$, auto-PEEP, dynamic compliance of lung (Cdyn), expiratory airway resistance (RAWe), mean airway resistance (RAWm), $p_{0.1}$, work of breathing performed by patient (WOB), and pressure-time product (PTP) were obtained by CP-100 Pulmonary Monitor (Bicore, USA). The values were expressed as mean $\pm$ SEM (standard error of mean). Results : 1) Comparison of WOB and other indices of respiratory mechanics in patients with and without auto-PEEP : There was significant increase in WOB ($l.71{\pm}0.24$ vs $0.50{\pm}0.19\;J/L$, p=0.007), PTP ($317{\pm}70$ vs $98{\pm}36\;cm$ $H_2O{\cdot}sec/min$, p=0.023), RAWe ($35.6{\pm}5.7$ vs $18.2{\pm}2.3\;cm$ H2O/L/sec, p=0.023), RAWm ($28.8{\pm}2.5$ vs $11.9{\pm}2.0cm$ H2O/L/sec, p=0.001) and $P_{0.1}$ ($6.2{\pm}1.0$ vs 2.9+0.6 cm H2O, p=0.021) in patients with auto-PEEP compared to patients without auto-PEEP. The differences of other indices including $V_T$, PEFR, $V_E$ and $T_I/T_{TOT}$ showed no significance. 2) Effect of 3 cm $H_2O$ external PEEP on respiratory mechanics in patients with auto-PEEP : When 3 cm $H_2O$ of external PEEP was applied, there were significant decrease in WOB ($1.71{\pm}0.24$ vs $1.20{\pm}0.21\;J/L$, p=0.021) and PTP ($317{\pm}70$ vs $231{\pm}55\;cm$ $H_2O{\cdot}sec/min$, p=0.038). RAWm showed a tendency to decrease ($28.8{\pm}2.5$ vs $23.9{\pm}2.1\;cm$ $H_2O$, p=0.051). But PIP was increased with application of 3 cm $H_2O$ of external PEEP ($16{\pm}2$ vs $22{\pm}3\;cm$ $H_2O$, p=0.008). $V_T$, $V_E$, PEFR, $T_I/T_{TOT}$ and Cdyn did not change significantly. Conclusion : The presence of auto-PEEP in mechanically ventilated patients was accompanied with increased WOB performed by patient, and this WOB was decreased by 3 cm $H_2O$ of externally applied PEEP. But, with 3 cm $H_2O$ of external PEEP, increased PIP was noted, implying the importance of close monitoring of the airway pressure during application of external PEEP.

• Journal of Christian Education in Korea
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• v.71
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• pp.305-340
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• 2022

This study was started to suggest the direction of Christian educational development to revitalize North Korea's 'education' research. Since the two Koreas have experienced heterogeneity in almost all elements of society, such as politics, economy, society, culture, and education, during the period of division in 1977, true unification depends on laying the foundation for social integration that can overcome the sense of heterogeneity between the two Koreas. This is why North Korea's "education" research is needed. Education is the foundation for transferring culture and history, and for bringing about the survival, transformation, and community of society and since it is the mission of Korean churches and Christian educators to establish the direction of North Korean "education" research, North Korean "education" research is very important. Despite this importance, 'North Korean research' in the field of Christian education has not been properly conducted. Research on the "Christian Unification Education Program" that can be used in churches is actively taking place, but research on the macro level of presenting post-unification education blueprints is rare. This study was started to suggest the direction of Christian educational development to revitalize North Korea's 'education' research. For the study, the characteristics of 'North Korea Research' were analyzed according to generational classification. As a result of the study, recent research on North Korea has been expanding in research topics and methodologies, and recent studies have been differentiated into microscopic studies that deviate from existing research trends at a macro level and view North Korea's daily life. The characteristics of 'North Korean education research' are summarized by period. The research on North Korean education, which began in earnest in the 1970s, was divided into the period of start(70s), transition(80s), leap(90s), expansion(2000s), and development(2010s~). and research characteristics for each period were analyzed. Through this, early North Korean education research was also conducted in the policy aspect of the country, and the characteristics of political and social studies were strong, but recent studies have confirmed that the subjects and contents are diversifying. Based on these studies, the pending issues and issues of North Korean education research in the field of Christian education were analyzed. The study of North Korea in the field of Christian education, which began in the 1980s, has been conducted in the engineering aspect of 'development of unification education programs for churches'. However, studies on Christian unification education and North Korean education itself, which can be used in public education sites including Christian schools, have yet to be sufficient. Nevertheless, the diversification of research in the field of Christian education can be evaluated as a positive change. Based on these studies, it was proposed to establish a de-ideological research foundation, secure primary research data(Raw Data), activate research topics and research methodologies, and strengthen research capabilities in the direction of development to revitalize North Korean research in the field of Christian education. I hope this study will trigger various follow-up studies and help Korean churches that must achieve unification.