• The Journal of Asian Finance, Economics and Business
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• v.9 no.7
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• pp.185-196
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• 2022

The purpose of this study is to examine the effects of split ratings on earnings management through cost adjustments based on asymmetric cost behaviors. Using a sample of 2,027 Korean firm-year observations over the 2002-2019 period, we analyze whether a firm deliberately reduces discretionary costs, such as selling, general, and administrative (SG&A) expenses, to improve profits when it receives multiple ratings from credit rating agencies (CRAs). While examining earnings management incentives in the presence of split ratings, we also investigate the moderating effects of Chaebols, Korea's unique corporate governance structure. We find that split-rating firms show less stickiness in SG&A costs compared to non-split-rating firms when sales decrease. This result implies the deliberate reduction of discretionary costs to improve earnings in the presence of split ratings, which are more likely to change in future credit assessments. We also find that the incentives for earnings management of split-rating firms are limited in Chaebol firms, which have high levels of socio-economic surveillance and support affiliated firms through the internal market of corporate groups. This study contributes to existing research by identifying new determinants of cost behavior by using the framework of asymmetric cost behavior in relation to earnings management incentives.

• KDI Journal of Economic Policy
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• v.44 no.2
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• pp.1-28
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• 2022

This paper studies how COVID-19 has affected the labor market in Korea through a general equilibrium model with multiple industries and occupations. In the model, workers are allocated to one of many occupations in an industry, and industrial or occupational shocks alter the employment structure. I calibrate the model with Korean data and identify industrial and occupational shocks, referred to here as COVID-19 shocks, behind the employment dynamics in 2020 and 2021. I find that COVID-19 shocks are more severe for those with jobs with a higher risk of infection and in those that are more difficult to do from home. Interestingly, the relationship between COVID-19 shocks and infection risk weakened as the pandemic progressed, whereas the relationship between COVID-19 shocks and easiness of work-from-home strengthened. I interpret the results as meaning that the pandemic may direct future technological changes to replace tasks that require contact-intensive steps, and I simulate the impact of such technological changes through the lens of the model. The results show that such technological changes will lower the demand for manual workers compared to the demands for other occupations. This contrasts with the earlier trend of job polarization, where manual workers continued to increase their employment share, with the share of routine workers secularly declining at the same time.

• Journal of the Korea Society of Computer and Information
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• v.25 no.9
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• pp.63-69
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• 2020

Image-image translation is a technology that creates a target image through input images, and has recently shown high performance in creating a more realistic image by utilizing GAN, which is a non-map learning structure. Therefore, there are various studies on image-to-image translation using GAN. At this point, most image-to-image translations basically target one attribute translation. But the data used and obtainable in real life consist of a variety of features that are hard to explain with one feature. Therefore, if you aim to change multiple attributes that can divide the image creation process by attributes to take advantage of the various attributes, you will be able to play a better role in image-to-image translation. In this paper, we propose Multi CycleGAN, a dual attribute transformation structure, by utilizing CycleGAN, which showed high performance among image-image translation structures using GAN. This structure implements a dual transformation structure in which three domains conduct two-way learning to learn about the two properties of an input domain. Experiments have shown that images through the new structure maintain the properties of the input area and show high performance with the target properties applied. Using this structure, it is possible to create more diverse images in the future, so we can expect to utilize image generation in more diverse areas.

• Journal of Information Technology Application
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• v.2 no.1
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• pp.83-111
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• 2000

To preserve competitiveness in rapidly changing world military market and to adapt themselves to newly-developed warfare, many developed counties have been readjusting their military organizations and technical procedures. In a private sector, business reengineering and other innovative efforts were made to respond to this change, using structural approaches. In the military sector, the United States is the one leading this move. She has been trying to reorganize her military structure to hold her hegemony in world politics for the coming 21st century. The purpose of this paper, is, (1) to analyze the information technology on the military revolution, (2) to deduce what to be changed, and (3) to infer how to change. The comparison between Korea and U.S. in terms of the real military situation was made to analyze these three research questions. The study was based on the structural contingency theory, one of the environmental analysis models, being introduced to explore the Revolution in Military Affairs(RMA) case in United States and Korea. The conclusion may be summarized as follows; First, information-based society which is characterized by the development of information technology and environmental, complexity and weakness in security affairs will affect the military factors such as the issue of holding information superiority, changing warfare in proportion to the military-scientific development and weakness in military security. This trend will be more deep-rooted and multiple in its influence on the military affairs.

• Fashion & Textile Research Journal
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• v.14 no.5
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• pp.811-820
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• 2012

This study identifies the factor structure of sociocultural attitudes toward appearance, appearance management attitudes, fashion behaviors, and the effects of sociocultural attitudes toward appearance and appearance management attitudes on fashion behaviors. Questionnaires were administered to 255 college students living in Daegu Metropolitan City and Kyungbook province. The data collected were analyzed using frequency, factor analysis, multiple regression, and t-test. The findings were as follows. Sociocultural attitudes toward appearance were composed of two factors (body internalization and appearance recognition). Appearance management attitudes were composed of four factors (shape management recognition, weight management, appearance satisfaction, and health care). Fashion behaviors were composed of six factors (convenience, fashion following, self-satisfaction, attractiveness, pursuit of change, and pleasure). Gender of college students showed a distinction between the sub-variables of sociocultural attitudes toward appearance factors (body internalization) and appearance management attitudes (weight management) and fashion behaviors (convenience, fashion following, self-satisfaction, and pleasure). Women had more desire to have a similar looking body of TV celebrities than men. The effects of sociocultural attitudes toward appearance and appearance management attitudes on each fashion behavior variables (convenience, fashion following, self-satisfaction, attractiveness, pursuit of change, and pleasure) were explained by the factors of body internalization and appearance recognition, and weight management, appearance satisfaction, and health care. College students produced fashion appropriate to the situation. Strategies of fashion marketing based on these results are as follow. Through mass media, advertisers help university students realize a healthy outlook and create a social atmosphere that can promote healthy body attractions.

• KSBB Journal
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• v.31 no.4
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• pp.263-269
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• 2016

For decades, the microorganisms in arctic soils have been newly discovered according to the climate change and global warming. In this study, the chemical structure of a lipid A molecule from Pseudomonas sp. strain PAMC 28615 which was newly discovered from arctic soils was characterized by mass spectrometric approaches such as matrix-assisted laser desorption/ionization time-of-flight (MALDI-TOF) and MALDI multi-stage tandem mass spectrometry (MS). First, lipopolysaccharide (LPS) from Pseudomonas sp. strain PAMC 28615 was extracted and subsequently hydrolyzed to obtain the lipid A. The parent ion peak at m/z 1632 was determined by MALDI-TOF MS, which also can validate our lipid A purification method. For detailed structural determination, we performed the multiple-stage tandem mass analysis ($MS^4$) of the parent ion, and subsequently the abundant fragment ions in each MS stage are tested. The fragment ions in each MS stage were produced from the loss of phosphate groups and fatty acyl groups, which could be used to confirm the composition or the position of the lipid A components. Consequently, the mass spectrometry-based lipid A profiling method could provide the detail chemical structure of lipid A from the Pseudomonas sp. strain PAMC 28615 as an arctic bacterium from the frozen arctic soil.

• The Journal of Information Technology
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• v.10 no.2
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• pp.37-45
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• 2007

The multiple-ability which the structure and the physical properties which the carbon or scull tube are unique show the applicability is superior in the plane indication element which is an indispensability of information communications apparatus, the stubbornness memory element, 2nd change of air and the rough copy dosage [khay] plaque seater, the hydrogen store material and the chemical sensor back and it has the possibility which will pass over the limit which the element of existing has. from the present paper it compared in the steel and only 10 the boat it did and it analyzed against an energy storage space voluntary application and developmental apply the carbon or scull tube trend in order about under researching the effective energy storage element it could be appeared, the technique of the strong carbon nano tube. 1. The hazard which embodies the energy storage element which uses the carbon or scull tube it follows in the function which stands and CNT of the structure which is various is necessary. 2. CNT fabrications of each one must precede possible not only must be each Cabinet conference circumstances quality gain and loss. 3. The structural control of syntheses, length controls, diameter controls and the metal - CNT junction control backs of quality CNT must precede. Applies the hereafter carbon or the scull tube in the various element with the primary preceding base technique for the structural plan technique of the carbon or scull tube to be certainly established, it does, secondarily the various element functional control technique which uses the carbon or scull tube is researched and will do.

• 한국체육학회지인문사회과학편
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• v.51 no.5
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• pp.229-241
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• 2012

The purpose of this study was to identify the reexamination effects of behavioral activation·inhibition scale(Choi & Huh, 2010) on self-determination in order to analysis situational structure for P·E class which is perceived by students. To obtain the purpose, 656 high-school students from Gyeonggi-do area answered questionnaire using convenient sampling method. Data which is obtained through self-administration was analyzed using by the frequency analysis, multiple reguression analysis, EFA, and CFA with SPSS 18.0 and AMOS 16. Results were as followed. First, the more students have friend relation, teacher behavior, emotion change, and positive class attitude that are sub-factors of behavioral activation·inhibition, the more they have self-determination. Second, the less students have typical class structure, negative teacher's attitude, punishment, and lack of self-efficacy, the more they have self-determination. Overall results were discussed for practical application in P·E class.

• Advances in nano research
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• v.16 no.3
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• pp.231-249
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• 2024

When the amplitude of the vibrations is equivalent to that clearance, the vibrations for small amplitudes will really be significantly nonlinear. Nonlinearities will not be significant for amplitudes that are rather modest. Finally, nonlinearities will become crucial once again for big amplitudes. Therefore, the concrete panel system may experience a big amplitude in this work as a result of the high temperature. Based on the 3D modeling of the shell theory, the current work shows the influences of the von Kármán strain-displacement kinematic nonlinearity on the constitutive laws of the structure. The system's governing Equations in the nonlinear form are solved using Kronecker and Hadamard products, the discretization of Equations on the space domain, and Duffing-type Equations. Thermo-elasticity Equations. are used to represent the system's temperature. The harmonic solution technique for the displacement domain and the multiple-scale approach for the time domain are both covered in the section on solution procedures for solving nonlinear Equations. An effective data-driven solution is often utilized to predict how different systems would behave. The number of hidden layers and the learning rate are two hyperparameters for the network that are often chosen manually when required. Additionally, the data-driven method is offered for addressing the nonlinear vibration issue in order to reduce the computing cost of the current study. The conclusions of the present study may be validated by contrasting them with those of data-driven solutions and other published articles. The findings show that certain physical and geometrical characteristics have a significant effect on the existing concrete panel structure's susceptibility to temperature change and GPL weight fraction. For building construction industries, several useful recommendations for improving the thermo-mechanics' behavior of structural concrete panels are presented.

• Journal of the Korea institute for structural maintenance and inspection
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• v.25 no.1
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• pp.33-40
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• 2021

In recent years, many construction projects become large and complicated, and construction accidents also steadily increase, which grows interest in the safety and maintenance during construction. Many of the construction accidents are related to temporary construction and structures, but the safety evaluation and management during construction are unclear and indefinite due to the short operating period and continuous change in the formation of the temporary structure. The system support, which is one of the temporary structures to support the pouring load of concrete, was proposed to easily install and dismantle members with connection parts pre-manufactured. The use of the system support is increasing to improve the safety of the temporary structure during construction. However, the system support, which consists of multiple members, still has uncertainties in connectivity between members and supports of vertical members. Therefore, this study analyzed the structure, load, and accident cases of the system support to define the damage scenarios for member connection, support condition, and lateral displacement. The decrease rate of the critical load was analyzed according to the damage scenarios based on the defined unit structure of the system support. In addition, this study provided vulnerable members for each damage scenario, which could induce instability of the temporary structures during design, construction, and operation of the structure.