• Management & Information Systems Review
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• v.36 no.1
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• pp.1-19
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• 2017

One of the methods of securing the reliability of accounting information is maintaining high audit quality. The first step of improving audit quality is lowering audit engagement risks. Thus, this study analyzed the relationship between the characteristics of accounting firms and audit engagement risks based on the Bayesian Network. For this, Markov Blanket, the minimum explanatory variable set, which affects audit engagement risks, was presented, and based on the drawn causal relationship, sensitivity analysis was conducted to verify the characteristics of accounting firms, which affect audit engagement risks. The existing preceding research that used multiple regression analysis presumes the linearity between explanatory variables and dependent variables, so there was a limit in drawing the relationship between explanatory variables. Therefore, this study figured out the interdependence between variables using the General Bayesian Network and examined the impact that each variable has finally on audit engagement risks that affects the audit quality. The results of this study would greatly contribute to improving the efficiency of the supervisory task by allowing a supervisory institution to identify an accounting firms that does not manage audit engagement risks properly and to improve the supervision of the accounting firms in advance. In addition, this study will be used as a reference when a supervisory institution would improve the system related to audit quality by presenting the characteristics of accounting firms related to the audit quality.

• Journal of Korean Society of Environmental Engineers
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• v.22 no.5
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• pp.981-987
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• 2000

Upflow anaerobic sludge blanket(UASB) reactor was operated for treating swine wastewater containing high ammonia nitrogen to assess their performance and toxicity of free ammonia concentration. In the reactor, chemical oxygen demand(COD) removed about 70% at $2.6kgCOD/m^3.day$ of organic loading rate(OLR) and 3 days of hydraulic retention time (HRT), while it was decreased when OLR and HRT was maintained $7kg\;COD/m^3.day$ and 2 days, respectively. Also UASB reactor was evaluated the activity of methane producing bacteria(MPB) according to change of free ammonia concentrations, MPB activity of applied sludge in the 500 and $1000mg-N/{\ell}$ of free ammonia concentration was inhibited by 4% and 40%, respectively. This clearly showed that free ammonia concentration less than $500mg-N/{\ell}$ showed no inhibition to MPB in anaerobic treatment of organics, UASB reactor was stabilized easily less than $1000mgVSS/{\ell}$ due to degradation of organic solids by the high activities of anaerobes.

• Journal of Sensor Science and Technology
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• v.6 no.3
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• pp.207-213
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• 1997

A field effect transistor(FET) type dissolved carbon dioxide($pCO_{2}$) sensor with a double layer structure of hydrogel membrane and $CO_{2}$ gas permeable membrane was fabricated by utilizing a $H^{+}$ ion selective field effect transistor(pH-ISFET) with Ag/AgCl reference electrode as a base chip. Formation of hydrogel membrane with photo-crosslinkable PVA-SbQ or PVP-PVAc/photosensitizer system was not suitable with the photolithographic process. Furthermore, hydrogel membrane on pH-ISFET base chip could be fabricated by photolithographic method with the aid of N,N,N',N'-tetramethyl othylenediarnine(TED) as $O_{2}$ quencher without using polyester film as a $O_{2}$ blanket during UV irradiation process. Photosensitive urethane acrylate type oligomer was used as gas permeable membrane on top of hydrogel layer. The FET type $pCO_{2}$ sensor fabricated by photolithographic method showed good linearity (linear calibration curve) in the range of $10^{-3}{\sim}10^{0}\;mol/{\ell}$ of dissolved $CO_{2}$ in aqueous solution with high sensitivity.

• Parasites, Hosts and Diseases
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• v.21 no.2
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• pp.142-149
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• 1983

Epidemiological studies on the reinfetion pattern of Ascaris lumbricoides were undertaken by means of blanket mass chemotherapy and worm collection in a rural village in Korea, during 1977~1980. The study objectives were to determine the age (sex)-specific reinfection rate during 2, 4, 6 and 12 months through repeated mass chemotherapy with pyrantel pamoate, and to observe the familial aggregation tendency of the reinfected cases. The results obtained are as follows: 1. The age (sex)-reinfection curve revealed that the reinfection rate is much higher in younger individuals than in olders in all of 4 kinds of interval chemotherapy groups. The highest reinfection rate and the highest burden of reinfected worms were observed in preschool children, followed by primary school students. Such fluctuation in the age-specific reinfection rates was more pronounced in males than in females. 2. There was noted a significant tendency of familial aggregation among the reinfected cases. It is suggested that reinfection occurs never randomly but preferably to the members of certain household families. From these reinfection analyses, it is inferred that the principal mode of A. lumbricoides transmiSSIOn in the surveyed rural area is likely to be of 'dooryard type', in which case children and certain family members are more preferably reinfected. It is also suggested that the preschool children should be included in the primary targets of mass control programme.

• Parasites, Hosts and Diseases
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• v.21 no.2
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• pp.135-141
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• 1983

The epidemiological relationship between the current prevalence and monthly reinfection rate of Ascaris lumbricoides was observed in rural communities in Korea by means of blanket mass chemotherapy and worm collection for measurement of the prevalence and reinfection rates. During the period from 1975 to 1980, a total of 4,466 inhabitants in 10 different localities were treated with 10 mg/kg of pyrantel pamoate and 2 days' whole stools were collected from 2,547 inhabitants. The stools were examined for the presence of expelled adult and/or young worms, which represent the prevalence and reinfection rates for past 2 months respectively. After then, the obtained rates were correlated each other applying the timeprevalence curve proposed by Hayashi. It was observed that the prevalence (overall worm positive rate) and worm burden per individual ranged by areas from 13. 6 to 72. 3% and 1.4~10. 2 respectively. The calculated monthly reinfection rates (X) (from young worm positive rates) according to areas were in the range, 2.6~16.2%, and clearly correlated with the current prevalence (Y) under the equation, $Y=1-(l-X)^{7.2}$ where 7.2 is time in month. The equation means that after one time mass chemotherapy the period needed to attain equilibrium of prevalence again would be about 7~8 months. And it is inferred that the majority of reinfected worms in human host turn over every 7~8 months.

• Journal of the Korea Organic Resources Recycling Association
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• v.14 no.3
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• pp.126-137
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• 2006

Behaviors of simple organic compound and granular sludge in an upflow anaerobic sludge blanket (UASB) reactor treating propionate at high ammonia nitrogen levels were investigated for 12 months. The UASB reactor achieved about 80% removal of chemical oxygen demand (COD) at ammonia nitrogen concentration up to 6000 mg-N/L. At higher concentration of ammonia nitrogen, the propionate in the effluent increased whereas the acetate was very low. At ammonia nitrogen concentration of 8000 mg-N/L, the volatile suspended solids (VSS) increased sharply due probably to the decrease of the content of extracellular polymer (ECP) although methane production was very low. The specific methanogenic activity (SMA) using formate, acetate, and propionate as substrate to granules decreased as ammonia nitrogen concentration increased. The ammonia nitrogen concentration $I^{50}$, causing 50% inhibition of SMA were 2666, 4778 and 5572 mg-N/L, respectively. The kinetic coefficients of ammonia inhibition using formate, acetate, and propionate as substrate were 3.279, 0.999 and 0.609, respectively. The SMA using formate was severely affected by ammonia nitrogen than those using acetate and propionate. This result indicated that the hydrogenotrophic methanogens was most affected by ammonia nitrogen. Granules were mainly composed of microcolonies of methanothrix-like bacteria resembling bamboo-shape, and several other microcolonies including propionate degrader with juxtapositioned syntrophic associations between the hydrogen-producing acetogens and hydrogen-consuming methanogens.

• The Journal of the Korea Contents Association
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• v.13 no.5
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• pp.234-242
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• 2013

In 2007, Long-Term Care Insurance Law was enacted to share the family burden of caring for the elderly who are unable to perform every day living activities due to their old age and chronic diseases such as senile dementia, diabetes mellitus, stroke and more. Backed by this law, since 2008, care workers have been sent to the elderly care centers or each elder's home to help them not only with their recovery from illnesses, but also with general activities from dressing, eating, bathing, walking even to toileting. However, according to the recently released survey by National Human Rights Commission, it has been found that the caring workers are in a very poor working condition including low income, abused blanket wage system, shortage of welfare services, extra works and even sexual harrassment. It is becoming an important issue due to fast-ageing population, the fact that the care workers have had experiences of violation in their right of labor while they are at work needs to be carefully treated. In that sense, this article presents some difficulties the caring workers face and proposes effective ways to solve these problems through the perspective of human rights and human labor rights based on the report written by National Human Rights Commission. In short, for this law to function properly and to boost the worker's capability of providing better services to beneficiaries, followings can be good answers - enhanced management and supervision on caring plans and care centers, providing immediate counselling and protection for victimized care givers, training courses offered to promote service receiver's sincere respect and strengthened awareness upon care givers.

• Journal of Korean Society of Environmental Engineers
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• v.22 no.3
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• pp.523-533
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• 2000

A two-phase anaerobic reactor with submerged membrane system was developed for increasing acidogen concentration and methane recovery. The membrane used was mixed esters of cellulose of $0.5{\mu}m$ pore size and $0.8m^2$ of effective surface area. The methanogenic reactor comprised of UASB (Upflow Anaerobic Sludge Blanket) and AF (Anaerobic Filter). COD removal efficiency was 70~80% and the methane content in the biogas increased up to 90% for the submerged membrane system in the anaerobic reactor. As the cake resistance of membrane caused a serious problem, stainless steal prefilters (40, 53, $63{\mu}m$) and air backwashing methods were applied to minimize the cake resistance effectively. Among the tested prefilters. the $63{\mu}m$ prefilter showed the best performance for reduction of cake resistance and a successful long-tern operation. By cleaning with alkali first and acidic solution later. the permeate flux decreased by long term operation was recovered to 89% of that with a new membrane.

• Journal of Korea Water Resources Association
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• v.47 no.10
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• pp.945-958
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• 2014

Soil temperature is one of the most important environmental factors that govern hydrological and biogeochemical processes related to diffuse pollution. In this study, considering the snowmelting and the soil freezing-thawing processes, a set of computer codes to estimate winter soil temperature has been developed for CAMEL (Chemicals, Agricultural Management and Erosion Losses), a distributed watershed model. The model was calibrated and validated against the field measurements for three months at 4 sites across the study catchment in a rural area of Yeoju, Korea. The degree of agreement between the simulated and the observed soil temperature is good for the soil surface ($R^2$ 0.71~0.95, RMSE $0.89{\sim}1.49^{\circ}C$). As for the subsurface soils, however, the simulation results are not as good as for the soil surface ($R^2$ 0.51~0.97, RMSE $0.51{\sim}5.08^{\circ}C$) which is considered resulting from vertically-homogeneous soil textures assumed in the model. The model well simulates the blanket effect of snowpack and the latent heat flux in the soil freezing-thawing processes. Although there is some discrepancy between the simulated and the observed soil temperature due to limitations of the model structure and the lack of data, the model reasonably well simulates the temporal and spatial distributions of the soil temperature and the snow water equivalent in accordance with the land uses and the topography of the study catchment.

• Journal of the Korea Concrete Institute
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• v.26 no.3
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• pp.287-297
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• 2014

Heat of hydration of mass concrete is one of the most important factors that significantly affect structural quality and construction period. Therefore, appropriate methods to control heat of hydration are essential technologies for mass concrete construction. In this study, probability of thermal cracking was checked by thermal analysis prior to the construction of a turbine foundation in a domestic power plant. Subsequently, changes of concrete mix proportion and an effective curing method were proposed to control heat of hydration of mass concrete structures. Concrete manufactured by slag cement was proposed instead of concrete produced by ordinary Portland cement, and an automated curing method was proposed to improve the curing method using typical moist curing with blanket. The automated curing method maintains the temperature difference between center and surface of concrete below a setting value by temperature monitoring. Concrete with slag cement was used for actual construction. One of two identical turbine foundations was cured by an insulated curing method, and the other was cured by the automated curing method to compare the curing methods. And then, the effects of control of heat of hydration were evaluated based on temperature/strain monitoring and crack investigations.