• Asian Journal of Business Environment
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• v.11 no.4
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• pp.5-16
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• 2021

Purpose: This study aims to investigate the impact of auditor-client traffic convenience on accrual -based and real earnings management of the client firms. Research design, data and methodology: Using a sample of firms listed in Shanghai and Shenzhen Stock Exchanges over the period of 2007 to 2018, this paper empirically investigates the association between auditor-client traffic convenience and earnings management. We use three measures of auditor-client traffic convenience: railway traffic convenience, expressway traffic convenience, and air traffic convenience. The accrual-based earnings management is measured by abnormal accruals estimated by industry and year using the Modified Jones Model. Results: Findings indicate that traffic convenience is conducive to detecting and restraining positive accrual earnings management and real earnings management. After changing the measurement of independent variable and dependent variable, including potential omitted variables, the results are statistically unchanged. Further, the research shows that traffic convenience can not only improve audit quality, but also lead to higher fee premiums. Auditors didn't share with clients the cost reduction benefits caused by traffic convenience. Conclusions: Traffic convenience provides auditors with easy access to the client firms, alleviating the information asymmetry and improving corporate earnings quality. The findings have implications for regulators, audit practitioners and stakeholders.

• Journal of Advanced Navigation Technology
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• v.27 no.6
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• pp.699-709
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• 2023

As the global air traffic volume has shown a rapid increase, doubling every 15 years since 1977, domestic and international air traffic control services and air navigation safety facility operation management system and status review It is necessary to present the feasibility of establishing an air traffic control agency with integrated functions and establish an operating system for an independent dedicated agency to provide advanced air traffic control services in preparation for the future air transport environment. In particular, in 2021, the national ATM reformation and enhancement (NARAE) a customized comprehensive plan for operations, facilities, and systems to handle air traffic safely and efficiently by actively reflecting changes in the navigation environment such as international policies and standards as this is established, the role of the air traffic control agency becomes more important, and an improved action plan for the control and navigation operating system must be promoted.

• Particle and aerosol research
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• v.8 no.2
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• pp.47-54
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• 2012

Paved road dust emissions were investigated 14 times on 12 main roads in Seo-Cho Gu, Seoul, Korea by vehicle-based mobile sampling system(Road Dust Monitoring System) during September to December 2011. Also, fourteen heavy metals present in the dust samples were analyzed by ICP. ICP analysis showed that one of major source of the road dust would be urban construction. A large amount of silt was found, which might be originated mainly from building construction and open beds of trees. Trace element and pollution indices of heavy metals(Cd, Cu, Ni, Pb, Zn) on the roads adjacent to the commercial area had higher concentrations than those on the roads adjacent to the construction and residential areas because of traffic density and heavy traffic.

• Journal of Advanced Navigation Technology
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• v.23 no.6
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• pp.501-506
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• 2019

This paper presents a prescriptive alternative for establishing a FRMS suitable for us based on scientific data ahead of the introduction and implementation of the FRMS for air traffic controllers in order to meet the International Civil Aviation Organization (ICAO) international standards. I would like to present. Therefore, we confirmed the operation of each air traffic control agency against the current domestic operating standards, and compared and reviewed the operation methods and standards of air traffic control agencies in each country. The controller in Korea defines 10 hours of working hours per day, 8 hours of minimum breaks, and 40 hours per week. Currently, in the case of air traffic control agencies, the daytime and the appropriate working hours are used in the daytime, but in the nighttime, the average time exceeds 5.9 hours. In the case of 40 hours a week, they work an average of 15.7 hours overtime. By adjusting the nighttime work time, this work can be solved by diversifying the form of the worker's input method according to the personal schedule rather than the two-day (day / night) method, as well as the appropriate nighttime time distribution by supplementing the personnel.

• Journal of Advanced Navigation Technology
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• v.16 no.5
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• pp.744-751
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• 2012

Air Traffic Management(ATM) is to control air traffic flow quickly and safely. For efficient ATM, the ability which calculate optimal route using filight plan and filght information is required. Especially for the time-sensitive air cargo, it is essential. In this paper, therefore, we present a dynamic route search algorithm which calculate optimal route dynamically. The conventional method using Dijkstra algorithm has a problem that recalculate the entire route when some airways are closed. However, the proposed algorithm recalculates only affected waypoints, so it finds optimal route quickly and accurately. Comparisons with the conventional method and the proposed algorithm show that the proposed algorithm provides better.

• Journal of the Korean Society for Aviation and Aeronautics
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• v.23 no.1
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• pp.41-48
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• 2015

Being a cost-efficient solution for alleviating the traffic congestion in airspace, Air Traffic Flow Management (ATFM) has drawn more attentions from not only air traffic controllers but also researchers in the field of Air Traffic Management (ATM). Among other ATFM initiatives, it is believed that Ground Delay Program (GDP) could be effectively applied to reduce the congestion particularly in the relatively small airspace with dense traffic demand. This paper introduces a novel way that suggests flights to be delayed on the departing airports together with amount of the delays (in time) for those flights to be delayed. Adopting a fast-time simulation for predicting airspace delay of each flight for a given flight plan, the method is designed to iteratively and incrementally adjust the departure times in the plan towards reducing total airspace delays. Applying the method to Jeju airport with a hypothetically high demand, the paper demonstrates the airspace delay could be significantly reduced by applying GDP at Gimpo airport where more than 60% of Juju-bound flights departure. Although the simulation model needs to be calibrated and validated for the real-world application, the results clearly shows that the approach can possibly implemented as a tool for preparing the daily plan at the pre-tactical stage defined in the ICAO ATFM manual.

• Journal of Advanced Navigation Technology
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• v.21 no.3
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• pp.264-271
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• 2017

This paper presents air traffic control simulation model for generating 4D trajectory, and aircraft dynamic model based on 4D trajectory information. With aircraft parameters from BADA and Total Energy Model, the trajectory is defined through modified Bezier curve and the simulation supports two aircraft control methods based on controlled time of arrival (CTA) or airspeed. The simulation results shown that flight time and path were almost identical to the defined trajectory, and derived the differences of each control methods according to wind conditions. Based on the simulation model developed in this study, it is expected to be applied to various air traffic management researches. Future studies will focus on applying optimization techniques in order to minimize the difference between generated trajectories and actual flight routes. This work will increase utilization of developed simulation futhermore.

• Journal of the Korea Safety Management & Science
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• v.11 no.4
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• pp.153-159
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• 2009

This study was conducted in search of the acceptance level of air traffic services from domestic airlines pilot's perspective in comparison with male controllers and female controllers. Pilots responded to the questionnaire that female ATC controllers are of significance to male controllers in terms of pronunciation, accuracy of English grammar, attitude and kindness. Besides, The ICAO aviation English proficiency level four test revealed that female controllers were found superior to male controllers in terms of rating scales of holistic descriptors.

• Journal of the Korean Society for Aviation and Aeronautics
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• v.25 no.3
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• pp.101-107
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• 2017

Demand for air transportation in Korea keeps increasing, and the number of airport operations also grows as a result. The major two airports in Korea, Incheon International Airport and Gimpo International Airport, share the metropolitan airspace, which is crowd with air traffic. As air traffic increases in the metropolitan airspace, the demand for the airport operations would outnumber the capacities of these airports. However, there is a room to efficiently manage the shortage of the airport capacity due to the different distributions of operations in these airports. This study presents a dynamic slot allocation that allows exchanging slots according to the traffic demand. The dynamic allocation mitigates the airports' capacity problem but the airspace capacity itself should be increased in order to tackle the problem fundamentally.

• Journal of the Korean Society for Aviation and Aeronautics
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• v.19 no.4
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• pp.111-116
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• 2011

Incheon International Airport is becoming a hub in the Northeast Asia region since its opening in 2001. Along with an increasing volume of air traffic, demands for airspace are also increasing significantly. In particular, air traffic delays have been growing rapidly due to an increasing volume of air traffic, specially flying to Europe through China. And therefore, there should be an alternative protocol to prevent flight delays. The main purpose of this study is to review current West Sea Airways of G597/Y64 which contains highly potential problems and to evaluate the efficacy of double-tracked airways in the west sea area.