Archival objects produced in relation to the activities of public institutions hold the inexpressible symbolism, historical value, and esthetical value as well in that the values of display and reuse of archives materials in the future are high as figures. The revised law of Archives Act in 2007 has provided a foundation for managing the archival objects in every public organization, by also including archival objects into the category of archives produced and registered in relation to their works. Although it could be seen as a reforming will to aim at the differential approach from the past to recognize the archival objects as records and make the managing will documented, it is still in an unprepared state to define the concepts on archival objects and to have methods to systematically manage and preserve them. Thus this paper has researched on the type classification of archival objects and their evaluation, as way of developing the methods for the management system for archival objects. On the premise that it should be preceded by clear definitions of concepts and distinctive understanding of their types first in order to build up the management system for archival objects, definition and type classification of the archival object have been attempted, based on the actual research materials and the current relevant laws. In addition, this study has analyzed the characteristics of selecting archival objects in order to search for which one they should obtain and manage among archival objects produced and reused in relation to the works of public institutions. On the basis of this, the plans for the national selection system and provision of selecting criteria for the subjects of permanent preservation have been suggested in this study.
This paper analyzes for companies of 2011~2014 the effects of corporate social responsibility on audit efficiency. Using KEJI Index and its individual components which is published by Citizens' Coalition for Economic Justice Institute, this paper analyzes their effects on audit efficiency of audit fees and audit hours. The results of analyses are as followings. First, corporate social responsibility(CSR) composite index did not show any significant relationship between audit fees and audit hours. However, for analyses of the effects of CSR individual components on audit efficiency, variable such as CSR fairness(CSR2), CSR social contribution(CSR3), CSR environmental protection activity(CSR5) have the negative effects on the audit fees and audit time. and CSR customer protection(CSR4), CSR employee satisfaction(CSR6) have the positive effects on the audit fees and audit time. Results suggest that independent auditors may reduce audit risks associated with possible misrepresentation of financial statements for companies with high scores of CSR fairness (CSR2), CSR social contribution(CSR3), and CSR environmental protection activity(CSR5). Also, financial statement auditors may perceive surge of discretionary expenses, and set audit risk high for companies with CSR customer protection(CSR4), and CSR employee satisfaction(CSR6). Together, KEJI Index and its individual components appear to have differential effects on audit efficiency.
There have been a total tenth FMD outbreaks in Korea and for the first time, type O and A were detected simultaneously in 2017, which led to difficulties in FMD control. For the effective prevention of FMD, the importance of discrimination of serotypes became greater. Therefore, the most urgent requirement in case of FMD outbreak is differential diagnosis of serotypes. In this study, we developed a PNA probe-mediated multiplex real-time reverse transcription-polymerase chain reaction (rRT-PCR) assay using the peptide nucleic acid (PNA) probe, which is known to be stable to nucleotide mutation and that could specifically detect the all FMDV serotype A, FMDVA Yeoncheon strain which was occurred in Korea in 2017, and FMDV A viruses shown 96% similarity with FMDVA/Yeoncheon strain, at the same time. Therefore, It is believed that the newly introduced FMDVA will be effectively diagnosed using the PNA probe multiplex RT-PCR developed in this study, and ultimately contribute to the prevention of FMD.
Li, Jingjing;Si, Yunpei;Nde, Dieudonne Tanue;Lee, Hye Jin
Applied Chemistry for Engineering
/
v.32
no.4
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pp.461-466
/
2021
In this article, a portable and cost-effective voltammetric biosensor with nanoparticles was developed for the measurements of heterogeneous nuclear ribonucleoprotein A1 protein (hnRNP A1) biomarker which can potentially be used for lung cancer diagnosis. Gold nanoparticles were first electrodeposited onto screen printed carbon electrode (SPCE) followed by immobilizing a single stranded DNA aptamer specific to hnRNP A1 onto the electrode surface. Ethanolamine was also used when immobilizing DNA aptamer on the surface to prevent signals from non-specific adsorption events. Sequential injection of hnRNP A1 biomarker and anti-hnRNP A1 conjugated with alkaline phosphatase (ALP) onto the aptamer chip surface allows to form the sandwich complex of DNA aptamer/hnRNP A1/ALP-anti-hnRNP A1 on the electrode surface which further reacted with 4-aminophenyl phosphate (APP). The electrocatalytic reaction of the enzyme, ALP, and the substrate, APP, resulting in the oxidative current response changes at -0.05 and -0.17 V (vs. Ag/AgCl) against the hnRNP A1 concentration was measured using cyclic and differential pulse voltammetry, respectively. The Au nanoparticles-integrated voltammetric biosensor was applied to analyze human normal serum solutions possibly suggesting potential applicability for lung cancer diagnosis.
This study analyzed the contents of changes in educational policy from the perspective of policy learning, based on the awareness of the lack of academic efforts to identify such phenomena despite repeated policy failures in educational policy. To this end, it has been more than 20 years since the policy was established, but it was analyzed using the policy analysis case of the teacher incentive policy, which still had severe conflicts between the government and teacher unions. As a result of the analysis, first, there were 11 changes in the policy content from the Kim Dae-jung administration to the Moon Jae-in administration. Whenever the government was newly launched, not only the contents of the policy for teacher incentives changed, but also the policy changes continued during the same government period. Second, when analyzing what kind of policy learning took place at the stage of change in each government's policy content, most of them were 'political policy learning' or 'instrumental policy learning'. Rather than a fundamental discussion about the goal of the policy, it has only repeated policy learning that adjusts only the ratio of differential payments to defend the teacher incentive policy. In order to recover from this current situation, this study suggests that it is necessary to present an alternative policy that can change the rigid society of teachers through 'social policy learning', which examines the basic values and strategies of teacher incentive policies.
In this study, domestic academic journal papers on tax compliance, tax consciousness, and faithful tax payment (hereinafter referred to as "tax compliance") were comprehensively analyzed from an interdisciplinary perspective as a representative research topic in the field of tax science. To achieve the research purpose, topic modeling technique was applied as part of text mining. In the flow of data collection-keyword preprocessing-topic model analysis, potential research topics were presented from tax compliance related keywords registered by the researcher in a total of 347 papers. The results of this study can be summarized as follows. First, in the keyword analysis, keywords such as tax investigation, tax avoidance, and honest tax reporting system were included in the top 5 keywords based on simple term-frequency, and in the TF-IDF value considering the relative importance of keywords, they were also included in the top 5 keywords. On the other hand, the keyword, tax evasion, was included in the top keyword based on the TF-IDF value, whereas it was not highlighted in the simple term-frequency. Second, eight potential research topics were derived through topic modeling. The topics covered are (1) tax fairness and suppression of tax offenses, (2) the ideology of the tax law and the validity of tax policies, (3) the principle of substance over form and guarantee of tax receivables (4) tax compliance costs and tax administration services, (5) the tax returns self- assessment system and tax experts, (6) tax climate and strategic tax behavior, (7) multifaceted tax behavior and differential compliance intentions, (8) tax information system and tax resource management. The research comprehensively looked at the various perspectives on the tax compliance from an interdisciplinary perspective, thereby comprehensively grasping past research trends on tax compliance and suggesting the direction of future research.
This study explores differential value implications of R&D expenditure across firms, especially in terms of growth potential of small businesses. Analyzing Korean listed firms for the period from 1982 to 2014, we document the followings. First, large firms, defined as the top quintile group based on market capitalization, have spent higher R&D expenditure compared to small (bottom quintile group) and medium (middle quintile groups) firms and the difference between groups has enlarged over time. Relatedly, the persistence of R&D spending, measured by the association between current R&D expenditure and cumulative future R&D expenditure over the next five years, is lowest in small firms. Second, R&D of large (small) firms are more (less) likely to generate operating profits over the next five years. Additional analyses suggest that the relation between R&D and gross margin is strongest in large firms, suggesting that R&D underlies their competitiveness in the product market. Third, small firms have borne the highest uncertainty related to R&D investment proxied by the association between current R&D and volatility of future earnings. As a result, the likelihood of R&D leading to future patents is also lowest in small firms. Fourth, the probability of moving up to the next size group within the next five years is significantly lower in small firms than others. Finally, we find that the divergence in R&D expenditure between large and small firms is positively associated with product market concentration. Overall, our findings confirm the small business growth trap in relation to R&D investment.
Se-jin Lim;Hyun-Ji Kim;Kyung-Bae Jang;Yea-jun Kang;Won-Woong Kim;Yu-Jin Yang;Hwa-Jeong Seo
Journal of the Korea Institute of Information Security & Cryptology
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v.33
no.2
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pp.193-200
/
2023
Cryptanalysis can be performed by various techniques such as known plaintext attack, differential attack, side-channel analysis, and the like. Recently, many studies have been conducted on cryptanalysis using deep learning. A known-plaintext attack is a technique that uses a known plaintext and ciphertext pair to find a key. In this paper, we use deep learning technology to perform a known-plaintext attack against S-PRESENT, a reduced version of the lightweight block cipher PRESENT. This paper is significant in that it is the first known-plaintext attack based on deep learning performed on a reduced lightweight block cipher. For cryptanalysis, MLP (Multi-Layer Perceptron) and 1D and 2D CNN(Convolutional Neural Network) models are used and optimized, and the performance of the three models is compared. It showed the highest performance in 2D convolutional neural networks, but it was possible to attack only up to some key spaces. From this, it can be seen that the known-plaintext attack through the MLP model and the convolutional neural network is limited in attackable key bits.
Journal of the Korean Institute of Traditional Landscape Architecture
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v.41
no.1
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pp.21-34
/
2023
This study identified the materials and construction methods of 'Old Wall' in 13 villages which were designated as National Registered Cultural Heritage at the time of designation and examined the their structural changes based on field survey. The results are as follows: First, the 'Old Wall' consisted of 10 Soil-Stone Wall and 5 Stone Wall. At the time of designation, Stone Wall, which was built irregularly by dry-construction of natural stones, is similar in shape, but Soil-Stone Wall showed difference by the construction method of making used stones, joints, and faces. Second, the study extracted the changes of 'Old Wall' by repair and examined the changes of construction methods as well as the substitution and addition of materials of structure. The wall-roof was built with cement roof-tile and asbestos slate which have the advantage improve durability and cost-effectiveness. In addition, tile-mouth soil was added to korean traditional roof-tile to prevent rainwater from flowing in. Besides, to improve constructional convenience, the natural stone of the wall-body was replaced with blast stone, float stone and cut stone. Cement block, cement brick and cement mortar were frequently used to repair as well. As Soil-Stone Wall was transformed from irregular pattern-construction to comb pattern-construction and wet-construction was changed to dry-construction, it caused landscape and structural problems. Also, the layer of cement mortar applied to wall-foundation blocked the flow of rainwater that was induced by dry-construction of natural stones. Third, the study regarded that the problem with the repair of 'Old Wall' may occur as it is located in living space, because the owner of the wall could repair for the minor damages without technical knowledge. In addition, it is difficult for repair companies in charge of maintenance of Cultural Heritage to supply local materials, and it is differential construction specifications are not applied.
Lee, Chang Soo;Choi, Sang Hyun;Park, Jong Hyok;Kim, Young Ook
KSCE Journal of Civil and Environmental Engineering Research
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v.29
no.4A
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pp.373-384
/
2009
For the first step on the quantitative evaluation of shrinkage reduction and differential shrinkage analysis of lightweight aggregate concrete, this study sets the moisture transport model of concrete by pre-absorbed water of porous lightweight aggregates and measured effective moisture diffusion coefficient, moisture capacity, degree of humidity supply and degree of humidity consumption by water binder ratio and aggregate type. The effective moisture diffusion coefficient in steady state caused by humidity difference between inside and outside of concrete had low value as low water-binder ratio. And in case of same water-binder ratio, effective moisture diffusion of mixtures used normal aggregates were lower than those used lightweight aggregates. To determine moisture store capability of concrete - moisture capacity, moisture contents were measured in 9 humidity conditions. As a result moisture contents of mixtures used lightweight aggregates was higher than mixtures used normal aggregates in all humidity conditions. This study measured lightweight aggregates' degree of humidity supply that applicable to normal atmospheric environment (above RH 50%) and made it quantitatively. Also amount of moisture release was set as a exponential function that represents a clear trend proportion to time and inverse proportion to humidity of the surroundings. As the result of measurement about degree of moisture consumption inside concrete following the internal consumption caused by cement hydration self-drying, it was showed that rapid decrease of humidity, around 10%, at early ages (7~10 days) when water-binder ratio is 0.3 and slow decrease around 5% and 1% when water-binder ratio is 0.4 and 0.5.
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