• The Journal of Industrial Distribution & Business
• /
• v.10 no.5
• /
• pp.77-86
• /
• 2019

Purpose - The present study examined the reliability of accounting information based on the pay slice (CPS) information of chief executive officers (CEOs) in the service industry. The difference in the size of CPS under the capitalist system can be used as an index to gauge the influence of top management. Research design, data, and methodology - In accordance with the amendment of the Financial Investment Services and Capital Market Act in 2013, the pay information of individual registered executives with annual salary of more than 500 million won has been disclosed. The sample of the current study is 232 companies listed on the Korea Exchange excluding financial services from 2013 to 2015, when the individual pay-slice information for registration officers was published in the business report in accordance with the revision of the Capital Market Act. The financial data required for this study were extracted from the FnGuide and the TS-2000. With the data, we tested the relationship between CPS and accounting information reliability through a linear regression analysis. Results - The first result showed that the relationship between the CPS and human resource in internal accounting control system in the service industry is significantly negative only with the accounting department personnel. This result implied that the CEO can negatively affect the retention of the accounting department in the firm. Second, both the CPS and quality of audit in the service industry are negatively related both to audit fees and to audit time. Nonetheless, the relationship between the number of the auditor and the CPS is insignificant. This result indicated that the CEO can negatively affect audit fees and audit time of external auditors. The results of the present study suggested that CPS information may have a negative impact on the reliability of accounting information. Conclusion - This study is the first study to examine the reliability of CPS and accounting information for the service industry in terms of human resources in internal accounting control system and audit quality. Therefore, the present study is expected to provide some useful information to economic decision-making of various external parties for service firms.

• Journal of radiological science and technology
• /
• v.32 no.1
• /
• pp.69-78
• /
• 2009

The cardiovascular disease has been known as a common cause of death for a long time in the west. The eating habits of Asia, including Korea, have changed recently, so that this disease is also a problem in Asia now. Annual Report on the Cause of Death Statistics from 1996 to 2006 reported that the cardiovascular disease would become the number one cause of death in the next $5{\sim}10$ years. Therefore we realize that more accurate examination is required. The aim of this study was to investigate the accuracy of Calcium-scoring CT and the relationship between risk factor and quantitative scores of Calcium-scoring CT. Through this study we expect that the national public health will be improved. Seventy patients with chest pain were chosen at random. The patients were undergone both coronary CT antigraphy and Calcium - scoring CT at G hospital in Incheon from February 1 to June 30, 2008. The result of the Calcium-scoring CT showed its usefulness for Ischemic cardiovascular disease, with an accuracy similar to that of exercise/pharmacologic stress or ECG when it is difficult for a patient to exercise due to joint problems, aging or for other reasons.

• Korean Journal of Veterinary Service
• /
• v.32 no.4
• /
• pp.307-314
• /
• 2009

The aim of the present study was to investigate whether Bovine Spongiform Encephalopathy (BSE) is present in this country and to analyze the Global BSE Risk (GBR) status in Bangladesh. A total of 2,000 brain samples were collected from cattle older than 30 months of age, slaughtered for human consumption in the district slaughter houses from 2005 to 2006. The brainstem (obex), Pyriform lobe, cerebrum and cerebellum were subjected to histopathological study. Samples that showed some nonspecific lesions were subjected to immunohistochemistry and only brain stem to ELISA for the detection of abnormal prion protein $PrP^{sc}$. In passive surveillance, annual overall diseases of cattle, buffalo, sheep and goats in Bangladesh were collected from Department of Livestock Services (DLS), Dhaka to investigate the occurrences of neurological diseases. Import related data were collected from "National Export Promotion Bureau" Kawran Bazar, Bangladesh Bank and DLS to analyze the importing products of animal origin (cattle, buffalo, sheep and goats) from different countries to find whether or not the imported products posed any risk for the BSE. In an actire surveillance conducted in slaughter house, histopathologically BSE specific lesions were not detected in any of the brain samples, but other nonspecific lesions were observed. No $PrP^{sc}$ was detected from the samples by immunohistochemistry and ELISA. DLS report also supported the absence of BSE in cattle and buffalo and scrapie in sheep and goats in Bangladesh. It was also clearly recorded that Bangladesh imported livestock products from countries in GBR level I and II but not from countries in GBR level III and IV. From this study it apparently seems that BSE is not currently present in the indigenous animals in Bangladesh and poses no or negligible risk to human and animal health.

• Journal of Radiation Protection and Research
• /
• v.24 no.3
• /
• pp.131-142
• /
• 1999

By using the Korean demographic data and the modified relative risk projection model given in the Committee on the Biological Effect of Ionizing Radiation (BEIR) report-V under the U.S. National Academy of Science, the radiogenic excess risk in Korean population has been evaluated. On the basis of this risk, a safety goal for the safe operation of domestic nuclear power plants has been further derived in terms of personal dose. The baseline risk of death due to all causes in Korea and the trivial risk level, which the society considers safe, were estimated to be $5.2{\times}10^{-3}$ and $5.2{\times}10^{-6}$, respectively. The radiogenic excess cancer risk in Korea has been estimated to be $5.2{\times}10^{-3}$ for tie case of acute exposure to 0.1 Gy and $3.7{\times}10^{-3}$ for the case of chronic lifetime exposure to 1.0 mGy/y. On the basis of these risks estimate, the resulting safety goal for one year opeation of a reactor was 0.05 mSv, which is quite identical with the ALARA guideline prescribed by the USNRC in the Appendix I, 10CFR50.

• Korean journal of applied entomology
• /
• v.49 no.2
• /
• pp.159-162
• /
• 2010

Diprion hani Smith and Cho was first reported as a new species from South Korea in 2007. Major outbreaks occurred in September 2007. Outbreaks were restricted geographically to only three inland areas of central Korea where had previously been reforested with Korean white pine, Pinus koraiensis Seib. & Zucc. The outbreak areas were approximately 50 km in diameter. The sawfly populations decreased drastically in 2008. Environmental factors of the outbreak sites were investigated as a first step to characterize the sites and to understand the population dynamics of the sawfly. During the outbreak in 2007, the average temperature of the sites were $1.3^{\circ}C$ higher than the 30 years average, and the annual precipitation was 384 mm higher than the average from 1971 to 2000. In addition, Monodontomerus dentipes (Dalman), a well-known torymid parasitoid of many sawflies, is reported as a gregarious cocoon parasitoid of D. hani.

• The Journal of Engineering Geology
• /
• v.30 no.1
• /
• pp.17-30
• /
• 2020

An optical televiewer is a geophysical logging device that produces continuous high-resolution full-azimuth images of a borehole wall using a light-emitting-diode and a complementary metal-oxide semiconductor image sensor to provide valuable information on subsurface discontinuities. Recently, borehole imaging logging has been applied in many fields, including ground subsidence monitoring, rock mass integrity evaluation, stress-induced fracture detection, and glacial annual-layer measurements in polar regions. Widely used commercial borehole imaging logging systems typically have limitations depending on equipment specifications, meaning that it is necessary to clearly verify the scope of applications while maintaining appropriate quality control for various borehole conditions. However, it is difficult to directly check the accuracy, implementation, and reliability for outcomes, as images derived from an optical televiewer constitute in situ data. In this study, we designed and constructed a modular fractured borehole model having similar conditions to a borehole environment to report unprecedented results regarding reliable data acquisition and processing. We investigate sonde magnetometer accuracy, color realization, and fracture resolution, and suggest data processing methods to obtain accurate aperture measurements. The experiment involving the fractured borehole model should enhance not only measurement quality but also interpretations of high-resolution and reliable optical imaging logs.

• Journal of Technologic Dentistry
• /
• v.25 no.1
• /
• pp.143-159
• /
• 2003

In this study, the data and the Statistical Annual Report of the Korean Dental Technology Association and the yearbook of Health-Welfare Ministry from 1990 to 2002 were surveyed to study and analyze the yearly increase rate and regional distribution rate of the national dental laboratories and dental clinics, the rate of dental laboratories to dental clinics. The purpose of the thesis is to help dental technicians to open the rational and effective dental laboratory which considers the regional condition and the distribution of dental clinics. The result of the study is as follows; 1) The yearly increase rate of overall dental laboratories is 2.01 times to 2002 by the criteria of 1990. The most laboratories was increased in 1995(+94) but the least laboratories was increased in 2000(+13). According to the regional increase rate, Kyounggi Association showed the highest increase rate (7.00 times) but Woolsan Association showed the least increase rate (1.45 times) for the past 5 years. Busan Association had increased by 1.47 times by the criteria of 1990. 2) According to the regional distribution rate of dental laboratories, Seoul area showed the highest distribution rate from the minimum 26.72%(in 2002) to the maximum 35.23%(in 1990) every year, and before 1993, Busan area showed the high distribution rate of 12.49% and Daegu area 12.38%. 3) In the case of the national increase rate, dental clinics had increased by 2.01 times to 2001 by the criteria of 1990 and dental laboratories, whose number was 1,482 in 2002, had increased by 2.01 times to that year. The rate of the national dental laboratories to dental clinics went up an average of 1: 7.57 for 12 years. In 1994, the rate showed the highest 1:7.91 and in 1990, the rate showed the least 1:7.17. 4) The metropolitan rate of dental laboratories to dental clinics showed the average of 1:6.70 for 12 years, and the rate was highest in 1992(1:7.15) and the rate lowest in 1999(1:6.33). 5) The rate of dental laboratories to dental clinics in other areas was 1:9.53, the average of 12 years and was highest in 1991(1:9.97) and was lowest in 1990(1:8.79). (6) The rate of the Korean dental laboratories to dental clinics was 1:7.37 in 2001, the metropolitan rate was 1:6.53 and the rate in other areas was 1:9.10. According to the regional distribution rate, the rate of Kyounggi was highest (1:15.58) and the rate of Daegu was lowest(1:3.03).

• Journal of the Economic Geographical Society of Korea
• /
• v.2 no.1_2
• /
• pp.183-194
• /
• 1999

This paper examines the relationship between the locational patterns of global and domestic stores. Objective corporation for this research is the Daiei Inc., which is multinational retail corporation of general merchandise store industry. Used data are For the Customers and 1997 Annual Report published by the Daiei Inc. in 1997, and Worldwide Branch Location of Multinational Companies published by the Gale Researchy Inc. As a result it is recognized that the headquarters of supermarket companies are not necessarily established in the largest city of the store networks. In addition, the chani o stores does not always correspond to the economic territory area of a city or a regional urban system. Usually, supermarkets are established first one after another around the headquarter, so that the store network becomes intensive. Moreover, supermarket companies exhibit a tendence of expanding after having increased density of their stores in their indigenous regions. It seems that supermarket companies try to lay the foundation of their operation firmly on their indigenous regions, while they expand the store network into neighboring regions in order to enlarge their profits. This phenomenon appears more and less partly in the location of oversea purchasing offices. First oversea office location appears in neighboring countries whose headquarter is located in Japan. Another oversea office location is established in higher order city of another continent. Usally after the number of oversea offices increases in their headquarter's neighboring region, the oversea office network exhibits a tendency of expanding in another continents. in addition, network of oversea offices does not always correspond with world urban system. The location of oversea offices is formed, after internalization of supermarket stores was established in Japan. And when increasing rates of supermarket stores was low in Japan, number of oversea offices increased.

• Clinical and Experimental Pediatrics
• /
• v.52 no.3
• /
• pp.315-323
• /
• 2009

Purpose : This study aimed to perform a systematic review of the reports on Mycoplasma pneumoniae pneumonia in the last 30 years (1980-2006) to investigate the intervals between outbreaks, change in the peak incidence age, and diagnostic methods. We also aimed to validate the proper diagnostic criteria for M. pneumoniae pneumonia. Methods : We reviewed 62 original articles on M. pneumoniae pneumonia in Korean children. We analyzed the annual or seasonal variation, study areas, patient age, journal names, and the date of each report. Further, we checked the methods and criteria used for the diagnosis of M. pneumoniae pneumonia. We also confirmed the proper mycoplasma antibody cutoff using the mycoplasma IgM titer as the gold standard. Results : In the last 30 years, epidemic outbreaks of M. pneumoniae pneumonia occurred every 3 years, except in 1993-1994 and 1996-1997. Seasonal variations were also present and were most prevalent in October and November. The number of preschool children, especially those aged 3 years or younger, with M. pneumoniae pneumonia has increased (P<0.05). The mycoplasma antibody titer of 1:640 or greater was appropriate for diagnosing M. pneumoniae pneumonia, with an acceptable sensitivity and specificity of detection. Conclusion : We analyzed the results of studies on M. pneumoniae pneumonia in Korean children during the last 30 years. Infection in younger children is increasing, and further research is required to reveal the major cause of the changing epidemics.

• Journal of Wetlands Research
• /
• v.13 no.1
• /
• pp.1-11
• /
• 2011

A chronic drought stress has been imposed during non-rainy season(from winter to spring) since 1990s. We faced the most significant water crisis in 2001, and the drought was characterized by sultry weather and severe drought on a national scale. It has been widely acknowledged that the drought related damage is 2-3 times serious than floods. In the list of the world's largest natural disaster compiled by NOAA, 4 of the top 5 disasters are droughts. And according to the analysis from the NDMC report, the drought has the highest annual average damage among all the disasters. There was a very serious impact on the economic such as rising consumer price during the 2001 spring drought in Korea. There has been flood prevention measures implemented at national-level but for mitigation of droughts, there are only plans aimed at emergency (short-term) restoration rather than the comprehensive preventive measures. In addition, there is a lack of a clear set of indicators to express drought situation objectively, and therefore it is important and urgent to begin a systematic study. In this study, a nonstationary downscaling model using RCM based climate change scenario was first applied to simulate precipitation, and the simulated precipitation data was used to derive Standardized Precipitation Index (SPI). The SPI under climate change was used to evaluate the spatio-temporal variability of drought through principal component analysis at three different time scales which are 2015, 2045 and 2075. It was found that spatio-temporal variability is likely to modulate with climate change.