• Journal of Digital Convergence
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• v.15 no.2
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• pp.121-133
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• 2017

The propose of study is to examine the characteristics of companies with high possibility to form an internal control weakness using forecasting model. This study use the actual listed/unlisted companies' data from K_financial institution. The first conclusion is that discriminant model is more valid than logit model to predict internal control weak companies. A discriminant model for predicting the vulnerability of internal control has high classification accuracy and has low the Type II error that is incorrectly classifying vulnerable companies to normal companies. The second conclusion is that the characteristic of weak internal control companies have a low credit rating, low asset soundness assessment, high delinquency rates, lower operating cash flow, high debt ratios, and minus operating profit to the net sales ratio. As not only a case of listed companies but unlisted companies which did not occur in previous studies are extended in this study, research results including the forecasting model can be used as a predictive tool of financial institutions predicting companies with high potential internal control weakness to prevent asset losses.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.4
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• pp.189-196
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• 2019

The purpose of this study was to analyze the perception of child abuse by parents and early childhood teachers. For this purpose, a questionnaire survey was conducted with parents and early childhood teachers belonging to kindergarten in G district. The frequency, percentage, mean and standard deviation were calculated using the SPSS 21.0 program, and the t-test and the ${\chi}^2$ test were used to obtain data on child abuse(physical, language, emotion and thinking, neglect, preventive measure, improvement plan). The results of this study are as follows: First, the difference of perception about child abuse was higher in early childhood teachers than parents. Recognition of subordinate content is neglected in both parents and early childhood teachers, body, emotion and thinking, and language. Second, parent awareness of child abuse prevention education and participatory seminar education was more perceived than subcontent of preventive measures. The awareness and satisfaction of child abuse preventive education, the awareness of the legal role and function of the child protection agency, the mandatory reporting of child abuse, and the perception of the obligor were more perceived by early childhood teachers. Third, the subcontracting of the child abuse improvement measures, the provision of child abuse preventive education and provision of data, the actual situation of child abuse through mass media and promotion of measures, expansion of child abuse prevention education using mass media, Teachers were more aware of education. These results are expected to provide basic data on understanding and recognition of the prevention of child abuse by parents and early childhood teachers.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.1
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• pp.393-401
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• 2021

This study derives essential information elements that should be shared in the situation board by utilizing the concept of common operating picture (COP). The COP's concept and actual overseas cases were confirmed, and COP information elements that should be considered for disaster situations were redefined. The COP disaster response information elements were derived by analyzing the standard manual for disaster response and daily situation reports issued in Korea. The information elements were divided into four stages (①Report reception and recognition stages, ②Situation propagation and reporting stages, ③Emergency equipment operation stages, ④Recovery and recovery stages), centered on storm and flood damage. Further analysis of the detailed information elements was conducted to derive the information elements that must be shared in the context board. The information is shared along with spatial and geographical characteristics due to the characteristics of the COP, providing complex information to decisionmakers and officials, enabling diverse access to disaster situations. Furthermore, it is expected that disaster response will be more efficient by sharing the information in common.

• International conference on construction engineering and project management
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• 2009.05a
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• pp.30-31
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• 2009

Early detection of schedule delay in field construction activities is vital to project management. It provides the opportunity to initiate remedial actions and increases the chance of controlling such overruns or minimizing their impacts. This entails project managers to design, implement, and maintain a systematic approach for progress monitoring to promptly identify, process and communicate discrepancies between actual and as-planned performances as early as possible. Despite importance, systematic implementation of progress monitoring is challenging: (1) Current progress monitoring is time-consuming as it needs extensive as-planned and as-built data collection; (2) The excessive amount of work required to be performed may cause human-errors and reduce the quality of manually collected data and since only an approximate visual inspection is usually performed, makes the collected data subjective; (3) Existing methods of progress monitoring are also non-systematic and may also create a time-lag between the time progress is reported and the time progress is actually accomplished; (4) Progress reports are visually complex, and do not reflect spatial aspects of construction; and (5) Current reporting methods increase the time required to describe and explain progress in coordination meetings and in turn could delay the decision making process. In summary, with current methods, it may be not be easy to understand the progress situation clearly and quickly. To overcome such inefficiencies, this research focuses on exploring application of unsorted daily progress photograph logs - available on any construction site - as well as IFC-based 4D models for progress monitoring. Our approach is based on computing, from the images themselves, the photographer's locations and orientations, along with a sparse 3D geometric representation of the as-built scene using daily progress photographs and superimposition of the reconstructed scene over the as-planned 4D model. Within such an environment, progress photographs are registered in the virtual as-planned environment, allowing a large unstructured collection of daily construction images to be interactively explored. In addition, sparse reconstructed scenes superimposed over 4D models allow site images to be geo-registered with the as-planned components and consequently, a location-based image processing technique to be implemented and progress data to be extracted automatically. The result of progress comparison study between as-planned and as-built performances can subsequently be visualized in the D4AR - 4D Augmented Reality - environment using a traffic light metaphor. In such an environment, project participants would be able to: 1) use the 4D as-planned model as a baseline for progress monitoring, compare it to daily construction photographs and study workspace logistics; 2) interactively and remotely explore registered construction photographs in a 3D environment; 3) analyze registered images and quantify as-built progress; 4) measure discrepancies between as-planned and as-built performances; and 5) visually represent progress discrepancies through superimposition of 4D as-planned models over progress photographs, make control decisions and effectively communicate those with project participants. We present our preliminary results on two ongoing construction projects and discuss implementation, perceived benefits and future potential enhancement of this new technology in construction, in all fronts of automatic data collection, processing and communication.

• Korean Journal of Culture and Social Issue
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• v.13 no.2
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• pp.55-76
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• 2007

This study investigated the relationship between emotional contagion and altruistic behaviors and also examined the moderating effect of self-construals(independent and interdependent self) in this relationship. It was hypothesized that the emotional expression of people in need would be caught by others through automatic mimicry, that emotional information would be internalized through the facial-feedback process and that the transferred emotion would eventually result in a motive to call for altruistic behaviors. In Study 1, participants watched a video clip about a disabled student reporting difficulties in school life but showing facial expression opposite to the contents of message to separate emotional contagion and empathy. Participants' decision to participate in voluntary works for the disabled student was measured. As a result, it was found that the more participants experienced emotional contagion, the more they participated in altruistic behaviors. Study 2 measured the vulnerability to emotional contagion, actual experiences of altruistic behaviors, and self-construals. The results of hierarchical regression showed that interdependent self moderated the influence of emotional contagion on altruistic behaviors whereas independent self moderated the relationship in an opposite direction. The implications of emotion and altruistic behaviors in human evolution process are discussed.

• Journal of Industrial Convergence
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• v.22 no.3
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• pp.155-163
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• 2024

Nursing students, as prospective nurses, are expected to act as child abuse reporters and advocates for child targets. Therefore, this study aimed to provide a basis for developing a child abuse prevention education program for nursing students by determining the extent of nursing students' perceived target vulnerability and target advocacy, child rights awareness, and intention to report child abuse, and analyzing the relationships among the variables. This study is a descriptive survey study to identify the effects of target vulnerability, target advocacy, and child rights awareness on intention to report child abuse among 154 nursing students, and the data collection period was from July 3 to July 31, 2023, and the collected data were analyzed using SPSS 25.0 program. As a result of identifying the influential factors on nursing students' intention to report child abuse, child abuse education, championing social justice as a sub-variable of target advocacy, and target vulnerability, the explanatory power of these variables was 35.8%. Based on the results of this study, it is suggested that it is necessary to increase activities through the development and application of simulation education based on actual clinical cases in order to increase nursing students' interest in and education about child abuse.

• Journal of Korean Public Health Nursing
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• v.13 no.1
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• pp.97-113
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• 1999

To investigate the actual condition of the adult-smoking in Chinan County. I used self-reporting questionnaires among 923 residents living in nine districts selected at random among the sites of eleven eup-myons from December 28. 1998 to January 6. 1999. collected data and analyized using SPSS. The smoking rate of adults in Chinan County was $36.9\%$. There was a significant difference in smoking rate according to the age. gender, education and job among general characteristics. The smoking rate in group of above 40s was about $40\%$ and that of the male took $55.5\%$ which was higher than that of female and the smoking rate of the people having high-school education was the highest$(46.2\%)$. With regard to the career. the smoking rate of the farmers ranked first$(46.1\%)$. Therefore anti-smoking business for smokers should be focused on above 40 years old, males. people having high school education and farmers. As the result of the survey of smoking habits of 340 people who smoke currently, the average smoking begining age was 21.8 and $81.5\%$ among them was between 16-25 years old. $4.4\%$ was under 15. during around the elementary school. Most motives to smoke were as followed; curiosity or taste$(33.6\%)$, relief of stress $(31.2\%)$, peer presure$(26.5\%)$ And considering the amount of the cigarette which is smoked per day, the case which is less than a pack of cigarettes was highest as $75.5\%$ and the people who smoke over one pack of cigarettes took $24.5\%$. As for the kind of tobacco which is smoked, how to smoke and the desire for the smoking, most case was toxin was moderate$(47.8\%)$ or mild$(46.9\%)$. shallowly$(49.0\%)$ or deeply$(46.3\%)$ and under stress$(33.4\%)$. after meals$(27.8\%)$, during drink$(15.7\%)$ and so on. The highest point marked among the factors of smoking motives was 'the reduce of negative emotion' $(3.27\pm1.00)$. followed by 'uncomfortable habits' $(2.87\pm1.02)$, 'addiction' $(2.84\pm1.06)$. 'habit' $(2.74\pm1.12)$. 'pleasure' $(2.70\pm1.04)$. 'stimulus' $(2.59\pm.90)$, 'sensation-exercise satisfaction' $(2.42\pm.97)$. Smokers smoke to reduce the negative emotions when angry in most common case. depressed. anxious. uncomfortable. lone. ashamed or embarrased. and intend to solve the certain problem. etc. Other motives are uncomfortable habit. addiction. habit. pleasure and the pursuit of stimulus. The level of nicotine dependence of adults m Chinan County was 10.57 which amount to 'high' wholly. As the resulf of the level of nicotine dependence score. the people who are low in the level of nicotine was $33.5\%$. the people who are high was $48.2\%$. very high was $18.4\%$. The approach for anti-smoking for smokers should be conducted differently according to the level of the nicotine. For the people who are in low level of nicotin dependence the prohibition of the smoking should be guided through the approach to foster strong will. for those who are in 'high' by acquiring proper method for the prohibition of smoking. and for those who are 'very high' the anti-smoking should be induced by providing proper program because of the possibility of the suffer from abstinence syndrome. The difference of the level of nicotine with the general characteristics of the objects had not statistically significant difference. The difference of the level of nicotine dependence accompanied by smoking habit had statistically significant difference according to the amount of smoke, the kind of tobacos. smoke inhale habit. In other words, the group of heavy smokers had higher level of the nicotine dependence than that of the light smokers relatively and the group which smoke strong taboaco has higher level of nicotine than that of which smoke mild or moderate. And the group of smokers who smoke deeply has higher level of nicotine than that who smoke shallowly or nonswallow. Aa a result of the analysis of the correlation between smoking motive factors and the level of nicotine, there was the indication that people who smoke for the decrease of the negative emotion. habit, pleasure. stimulus. sensation-exercise satisfaction had high level of the nicotine dependence. As the result of the anti-smoking will of smokers. $65.0\%$ of them had prohibition of smoking will. $29.3\%$ had no will to quit smoke. The most important reason for anti-smoking was health. $67.9\%$ had experience to try to quit smoke and the biggest reason to fail to quit smoking was the lack of the will power to keep anti-smoking. $52.8\%$ of them were advised to stop smoking from their spouses or children. only $2.8\%$ were by medical. The people who have the opinion to need anti-smoking education were $69.6\%$. Therefore when the business for the hygine of the mouth for adult is set. it should be centered on the people who have intention of prohibition of the smoking and help to quit smoking by way of other affirmative counter-program not smoking under stress.

• Management & Information Systems Review
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• v.36 no.3
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• pp.151-165
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• 2017

This study investigates the effect of revenue recognition by percentage of completion method on financial analysts' earnings forecasting information in order industry. Specifically, we examines how the analysts' earnings forecast errors and biases differ according to whether or not to report the unbilled revenue account balance and the level of unbilled revenue account balance. The sample consists of 453 firm-years listed in Korea Stock Exchange during the period from 2010 to 2014 since the information on unbilled revenue accounts can be obtained after the adoption of K-IFRS. The results are as follows. First, we find that the firms with unbilled revenue account balances have lower analysts' earnings forecast accuracy than the firms who do not report unbilled revue account balances. In addition, we find that the accuracy of analysts' earnings forecasts decreases as the amount of unbilled revenue increases. Unbilled revenue account balances occur when the revenue recognition of the contractor is faster than the client. There is a possibility that managerial discretionary judgment and estimation may intervene when the contractor calculates the progress rate. The difference between the actual progress of the construction and the progress recognized by the company lowers the predictive value of financial statements. Our results suggest that the analysts' earnings forecasts may be more difficult for the firms that report unbilled revenue balances as applying the revenue recognition method based on the progress criteria. Second, we find that the firms reporting unbilled revenue account balances tend to have higher the optimistic biases in analysts' earnings forecast than the firms who do not report unbilled revenue account balances. And we find that the analysts' earnings forecast biases are increases as the amount of unbilled revenue increases. This study suggests an effort to reduce the arbitrary adjustment and estimation in the measurement of the progress as well as the introduction of the progress measurement method which can reflect the actual progress. Investors are encouraged to invest and analyze the characteristics of the order-based industry accounting standards. In addition, the results of this study empower the accounting transparency enhancement plan for order industry proposed by the policy authorities.

• Pediatric Infection and Vaccine
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• v.7 no.1
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• pp.83-93
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• 2000

Purpose : Urabe AM-9 strain was known to be associated with increased aseptic meningitis. The reason for high incidence of vaccine-associated meningitis was known that nucleotide(nt) substituted form G to A at position 1081 of the hemagglutinin-neuraminidase(HN) gene and therefore, glutamic acid changed to lysine at amino acid 335. We assessed by comparing nt sequence of the HN gene form Urabe AM-9 strain with wild strain and documented the correlation between nt substitution and vaccine-associated meningitis. Methods : Two lots of Urabe AM-9 vaccine distributed in Korea and mumps wild strains isolated from 1998 through 1999 were analysed. Analysis was made by nt sequencing following amplification of HN gene by RT-PCR. Results : Nucleotide substitution at position 343, 1476, 1570 was not found in both Urabe AM-9 vaccines and wild strains. But analysis of vaccine strains and wild strains isolated from patients revealed substitution from G to A at nt 1081 of the HN gene. Therefore, it encodes lysine instead of glutamic acid at amino acid 335. There was no mixture from of G and A at nt 1081. Nt at 1470 of one lot of Urabe AM-9 vaccines changed from C to A after Vero cell passage. Nt at 1727 of vaccines and wild strains was substituted A to G, so it encodes glycine instead of aspartic acid. Conclusion : Nucleotide analysis of HN gene revealed that nt 1081 of Urabe AM-9 vaccines and wild strains had wild type AAA($Lys^{335}$) instead of variant type GAA($Glu^{335}$). The results of this study suggest that there was a probability of vaccine-associated meningitis due to Urabe AM-9 in Korea before. But incidence of actual side effect was not evaluated because there was no reporting system in Korea.

• Korean Journal of Environment and Ecology
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• v.27 no.1
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• pp.113-126
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• 2013

This study was performed to introduce ecological education program as for reporting the current vegetation state within the remaining trees as ecological golf course and to provide basic data. The survey site was S Golf course, which is located in Woonseodong, Incheon city. Its total area was about $3,298,428m^2$, but the relict forest was about $225,143m^2$. Existing landuse, topological structure, the flora, actual vegetation, and plants community structure survey were performed within the relict forest. As result of comparing and analyzing the existing land use, the relict forest was distributed in the forested areas (89.2%) and around the area (10.8%) which had been bare land and SAMMOK earthen ramparts. There were two courses (Ocean and Hanul) with the relict forests. The ocean course was compared of a natural forest, such as Quercus spp. mixed forest, Quercus acutissima forest, Pinus thunbergii forest within the rock fields, and an artificial forest (Ailanthus altissima-Robinia pseudoacacia forest, Robinia pseudoacacia forest) and Quercus acutissima - Elaeagnus umbellata forest. On the Hanul course, Pinus rigida forest and Robinia pseudoacacia forest were the main vegetation, which were artificial forest. It was the contrast aspect of vegetation species in a natural forest, a restoration forest and an artificial forest, which were Q. spp. mixed forest 26~28 species in a natural forest within the vegetation type per investigation area, 3 Pinus thunbergii forest species, and 5~7 artificial forest species on the Hanul course. Based on these vegetation status, the Ocean course was designed into ecological theme spaces named 'Quercus spp.' indigenous forest, 'Pinus thunbergii' restoration forest and ecological story of 'SAMMOK earthen ramparts'. The Hannul course was designed into an artificial forest observation area of 'Robinia pseudoacacia' and 'Pinus rigida' and a fragrance forest area of 'Robinia pseudoacacia'. At the time of the discussion about the introduction of eco-friendly approval system of golf course, it would be estimated that this survey would work as a major material not only raising awareness of the golf course on the ecological environment but also providing programs that can contribute to the community.