• Management & Information Systems Review
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• v.33 no.3
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• pp.167-187
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• 2014

While Korean GAAP had detailed regulations for the measurement and disclosure of operating income in the past, K-IFRS did not provide specific rules for operating income until 2011. Some firms that adopted K-IFRS before 2011 did not disclose or calculated operating income in an inconsistent manner although operating income is usually considered as one of the core information items to assess firm valuation. Inconsistency in firms' treatment of operating income invoked much criticism from diverse users of financial statement. The Korean Accounting Institute (KAI hereafter) revised the K-IFRS rules relevant to operating income in September 2010 in response to the voices raised by the business community, whereby the operating income number is allowed to be calculated in conformity with the previous K-GAAP. This study was motivated by the revision of K-IFRS and aims to provide a clue on the validity of such policy decision. To achieve the research objective, we test the relative value relevance of the alternative operating income numbers under K-IFRS versus K-GAAP. Our main findings are as follows. The value relevance of operating income reported before K-IFRS is proved to be higher than after K-IFRS. K-IFRS operating income adjusted to the previous K-GAAP has greater explanatory power for market values relative to one calculated under the K-IFRS regime. In an additional analysis, the sample was decomposed according to whether the operating income under K-IFRS is greater than under K-GAAP. The difference in the value relevance of K-IFRS versus K-GAAP operating income is significant only in the subsample consisting of firms which reports higher operating income under K-IFRS compared to K-GAAP. Also, the firms which would have reported negative operating income on a consecutive basis are more likely to have chosen K-IFRS, resulting in higher numbers than otherwise. It is likely that firms facing the threat of delisting due to consecutive operating loss reporting are more likely to have adopted K-IFRS disclosure rules by which they could report higher operating income numbers. To sum up, these results corroborate the limitation inherent in the K-IFRS regarding operating income disclosures. This paper suggests that the recent revision of K-IFRS implemented by KAI is likely to mitigate some of afore-mentioned limitations effectively.

• Korean Journal of Remote Sensing
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• v.39 no.5_1
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• pp.637-654
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• 2023

In recent years, the number of users has been increasing with the rapid development of earth observation satellites. In response, the Committee on Earth Observation Satellites (CEOS) has been striving to provide user-friendly satellite images by introducing the concept of Analysis Ready Data (ARD) and defining its requirements as CEOS ARD for Land (CARD4L). In ARD, a mask called an Unusable Data Mask (UDM), identifying unnecessary pixels for land analysis, should be provided with a satellite image. UDMs include clouds, cloud shadows, terrain shadows, etc. Terrain shadows are generated in mountainous terrain with large terrain relief, and these areas cause errors in analysis due to their low radiation intensity. previous research on terrain shadow detection focused on detecting terrain shadow pixels to correct terrain shadows. However, this should be replaced by the terrain correction method. Therefore, there is a need to expand the purpose of terrain shadow detection. In this study, to utilize CAS500-4 for forest and agriculture analysis, we extended the scope of the terrain shadow detection to shaded areas. This paper aims to analyze the potential for terrain shadow detection to make a terrain shadow mask for South and North Korea. To detect terrain shadows, we used a Hill-shade algorithm that utilizes the position of the sun and a surface's derivatives, such as slope and aspect. Using RapidEye images with a spatial resolution of 5 meters and Sentinel-2 images with a spatial resolution of 10 meters over the Korean Peninsula, the optimal threshold for shadow determination was confirmed by comparing them with the ground truth. The optimal threshold was used to perform terrain shadow detection, and the results were analyzed. As a qualitative result, it was confirmed that the shape was similar to the ground truth as a whole. In addition, it was confirmed that most of the F1 scores were between 0.8 and 0.94 for all images tested. Based on the results of this study, it was confirmed that automatic terrain shadow detection was well performed throughout the Korean Peninsula.

• Information Systems Review
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• v.15 no.3
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• pp.1-37
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• 2013

This study is conducted to explore the possibility of service convergence to promote mobile learning. This study has attempted to identify how mobile learning service is provided, which services among them are considered most popular, and which services are highly demanded by users. This study has also investigated the potential opportunities for service convergence of mobile service and e-learning. This research is then extended to examine the possibility of active convergence of common services in mobile services and e-learning. Important variables have been identified from related web pages of portal sites using social network analysis (SNA) and association rules. Due to the differences in number and type of variables on different web pages, SNA was used to deal with the difficulties of identifying the degree of complex connection. Association analysis has been used to identify association rules among variables. The study has revealed that most frequent services among common services of mobile services and e-learning were Games and SNS followed by Payment, Advertising, Mail, Event, Animation, Cloud, e-Book, Augmented Reality and Jobs. This study has also found that Search, News, GPS in mobile services were turned out to be very highly demanded while Simulation, Culture, Public Education were highly demanded in e-learning. In addition, It has been found that variables involving with high service convergence based on common variables of mobile and e-learning services were Games and SNS, Games and Sports, SNS and Advertising, Games and Event, SNS and e-Book, Games and Community in mobile services while Games, Animation, Counseling, e-Book, being preceding services Simulation, Speaking, Public Education, Attendance Management were turned out be highly convergent in e-learning services. Finally, this study has attempted to predict possibility of active service convergence focusing on Games, SNS, e-Book which were highly demanded common services in mobile and e-learning services. It is expected that this study can be used to suggest a strategic direction to promote mobile learning by converging mobile services and e-learning.

• The Journal of Engineering Geology
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• v.17 no.1 s.50
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• pp.15-25
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• 2007

In general, the life and asset casualties that occur due to landslide or slope failure in urban areas are larger than that in rural areas. In order to reduce the casualties, a slope management program is necessary to categorize slopes based on properties and to manage them systematically. The slope management system is the establishment of the data base for the geological and geotechnical factor according to slope stability, and the utilization of the data base to manage slopes. The suitable system must develop to slopes in urban area through the survey, analysis and evaluation process. Based on the above necessity, the slope management program which is applicable to slope management in an urban area has been developed at Hwangryung Mt. in Busan as a target area. The developed slope management program has various functions such as slope ID number of each slope or sub-region of a mountain, making a slope data sheet, analysis and grouping of slope stability, and establishment of a data base. The slope management program is constructed by use of GIS, and the survey, test and analysis data according to all slopes can be input and edited into the program. The program can also be utilized practically by end users due to the convenient input, edition printing, management and operation of slope data. Therefore, the slope management system has been established on the application of the developed program in Busan which is located in slope area. As the system is widely applied to other cities, the slope in urban area can be managed systematically and the slope hazards can be minimized.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.8
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• pp.47-55
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• 2019

This study was conducted to investigate the factors associated with electronic cigarette use by Korean adults. To accomplish this, data collected from 228,477 individuals during a community health survey conducted by the Korean Centers for Disease Control and Prevention in 2015 were analyzed by descriptive analysis, the Chi-squared test, and logistic regression analysis. The lifetime prevalence of electronic cigarette smoking was 11.1% for men and 0.8% for women. The current prevalence for electronic cigarettes smoking was 24.2% for men and 26.1% for women among lifetime users of electronic cigarettes. The lifetime experience rate of electronic cigarette smoking was significantly associated with age, educational attainment, occupation, income status and current smoking status, respectively. The current universal smoking e-cigarette is significantly related to the current smoking status, which shows a significantly higher number of current smokers than groups that have smoked in the past. The preference for electronic cigarette smoking was high. E-cigarettes were perceived by those who aimed to quit smoking as having a smoking cessation effect compared to regular cigarettes while also providing the pleasure of smoking and addressing the addiction. Therefore, e-cigarettes were highly favored because they were reflected as a solution to the dilemma of smoking. In 2014, electronic cigarette imports tripled from the previous year, and interest in electronic cigarettes is increasing worldwide. Accordingly, measures related to the prevention and discontinuation of e-cigarettes should be considered. Strengthening anti-smoking education and active promotion of anti-smoking risks is needed to improve smokers' wrong perception of smoking-related health. The WHO also reports that there is a lack of grounds to ensure or acknowledge that e-cigarettes are effective. Accordingly, it is important to identify environmental factors influencing the use of electronic cigarettes and explore the relationship between electronic cigarette recognition and use.

• Phonetics and Speech Sciences
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• v.11 no.3
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• pp.69-76
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• 2019

This study aimed to investigate the effects of vocal aerobic treatment (VAT) on the improvement of voice in patients with voice disorders. Twenty patients (13 males, 7 females) were diagnosed with voice disorders on the basis of videostroboscopy and voice evaluations. Acoustic evaluation was performed with the Multidimensional voice program (MDVP) and Voice Range Profile (VRP) of Computerized Speech Lab (CSL), and aerodynamic evaluation with PAS (Phonatory Aerodynamic System). The changes in F0, Jitter, Shimmer, and NHR before and after treatment were measured by MDVP. F0 range and Energy range were measured with VRP before and after treatment, and the changes in Expiratory Volume (FVC), Phonation Time (PHOT), Mean Expiratory Airflow (MEAF), Mean Peak Air Pressure (MPAP), and Aerodynamic Efficiency (AEFF) with PAS. Videostroboscopy was performed to evaluate the regularity, symmetry, mucosal wave, and amplitude changes of both vocal cords before and after treatment. Voice therapy was performed once a week for each patient using the VAT program in a holistic voice therapy approach. The average number of treatments per patient was 6.5. In the MDVP, Jitter, Shimmer, and NHR showed statistically significant decreases (p < .001, p < .01, p < .05). VRP results showed that Hz and semitones in the frequency range improved significantly after treatment (p < .01, p < .05), as did PAS, FVC, and PHOT (p < .01, p < .001). The results for videostroboscopy, functional voice disorder, laryngopharyngeal reflux, and benign vocal fold lesions were normal. Thus, the VAT program was found to be effective in improving the acoustic and aerodynamic aspects of the voice of patients with voice disorders. In future studies, the effect of VAT on the same group of voice disorders should be studied. It is also necessary to investigate subjective voice improvement and objective voice improvement. Furthermore, it is necessary to examine the effects of VAT in professional voice users.

• Management & Information Systems Review
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• v.37 no.1
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• pp.139-154
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• 2018

R programming is free and open source system associated with a rich and ever-growing set of libraries of functions developed and submitted by independent end-users. It is recognized as a popular tool for handling big data sets and analyzing them. Reflecting these characteristics, R has been gaining popularity from data analysts. However, the antecedents of R technology acceptance has not been studied yet. In this study we identify and investigates cognitive factors contributing to build user acceptance toward R in education environment. We extend the existing technology acceptance model by incorporating social norms and software capability. It was found that the factors of subjective norm, perceived usefulness, ease of use affect positively on the intention of acceptance R programming. In addition, perceived usefulness is related to subjective norms, perceived ease of use, and software capability. The main difference of this research from the previous ones is that the target system is not a stand-alone. In addition, the system is not static in the sense that the system is not a final version. Instead, R system is evolving and open source system. We applied the Technology Acceptance Model (TAM) to the target system which is a platform where diverse applications such as statistical, big data analyses, and visual rendering can be performed. The model presented in this work can be useful for both colleges that plan to invest in new statistical software and for companies that need to pursue future installations of new technologies. In addition, we identified a modified version of the TAM model which is extended by the constructs such as subjective norm and software capability to the original TAM model. However one of the weak aspects that might inhibit the reliability and validity of the model is that small number of sample size.

• Korea Science and Art Forum
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• v.37 no.1
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• pp.87-97
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• 2019

The study began in recent years with the aim of grasping the nation's medical status following the fast-growing trend of international medical tourism and attracting foreign patients, among other things, Busan, which ranks second in attracting foreign patients after the nation's capital, Seoul, has been highly active in the past eight years, with foreign patients rising by about 426 percent, and Russian patients entering the sea. In addition, Gimhae and Changwon, the Busan-based Gyeongsangnam-do region, ranked first and second in number of foreign residents, and are inhabited by a variety of foreign workers. Medical institutions, such as hospitals, should be able to find directions within hospitals. It is also a space where information in various languages, including Korean, English, Chinese, or Russian, must be delivered in a single medium. Based on this research, the purpose of this research is to provide converged information that helps foreigners who are not familiar with Korean language easily understand the proposed recognition system when visiting hospitals. Therefore, this paper is applied to a multi-language survey of six medical institutions (A, B, C, D, E, F) at the university hospital in Busan, and 10 medical institutions (R, J) in Gimhae, South Gyeongsang Province with high foreign residents. Research results and contents are as follows. First, the results of analyzing the design of the sinusoidal system show that the font uses colorless Gothic fonts, arrows, and pictograms to introduce the design of a typical hospital sign system. Second, the results of the multi-lingual situation were found to have only two languages in the system, such as Korean and English, and to have four languages, including Korean, English, Chinese, and Russian, according to their geographical location. However, it was judged that most medical institutions currently have only two languages (Korean, English) that may cause some discomfort in terms of language for foreign patients in non-English speaking countries. Based on these findings, it is necessary to propose designs that are considered by Koreans as well as foreign users in the use of multilingual hospital sign systems.

• Korean Journal of Remote Sensing
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• v.39 no.6_1
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• pp.1309-1320
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• 2023

The technological development and popularization of mobile devices have developed so that users can check their location anywhere and use the Internet. However, in the case of indoors, the Internet can be used smoothly, but the global positioning system (GPS) function is difficult to use. There is an increasing need to provide real-time location information in shaded areas where GPS is not received, such as department stores, museums, conference halls, schools, and tunnels, which are indoor public places. Accordingly, research on the recent indoor positioning technology based on light detection and ranging (LiDAR) equipment is increasing to build a landmark database. Focusing on the accessibility of building a landmark database, this study attempted to develop a technique for estimating the user's location by using a single image taken of a landmark based on a mobile device and the landmark database information constructed in advance. First, a landmark database was constructed. In order to estimate the user's location only with the mobile image photographing the landmark, it is essential to detect the landmark from the mobile image, and to acquire the ground coordinates of the points with fixed characteristics from the detected landmark. In the second step, by applying the bag of words (BoW) image search technology, the landmark photographed by the mobile image among the landmark database was searched up to a similar 4th place. In the third step, one of the four candidate landmarks searched through the scale invariant feature transform (SIFT) feature point extraction technique and Homography random sample consensus(RANSAC) was selected, and at this time, filtering was performed once more based on the number of matching points through threshold setting. In the fourth step, the landmark image was projected onto the mobile image through the Homography matrix between the corresponding landmark and the mobile image to detect the area of the landmark and the corner. Finally, the user's location was estimated through the location estimation technique. As a result of analyzing the performance of the technology, the landmark search performance was measured to be about 86%. As a result of comparing the location estimation result with the user's actual ground coordinate, it was confirmed that it had a horizontal location accuracy of about 0.56 m, and it was confirmed that the user's location could be estimated with a mobile image by constructing a landmark database without separate expensive equipment.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.15 no.4
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• pp.277-301
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• 2020

This study surveyed 503 adults to examine the effect of gaming disorder classification, recently announced by World Health Organization(WHO), when it is applied to Korean game market. Considering the difference in respondents' background knowledge on gaming disorder, half of the respondents were randomly assigned to read an informative news article describing WHO's decision and its expected effect on domestic game industry. Based on previous literature of gaming disorder, we categorized respondents into a normal-use group and a potentially problematic-use group. As a result of analyses, it was found that the gaming disorder classification would yield overall reduction of game-related consumption in terms of gaming time(24%), game cost(28%), the number of games(22%), etc. The potentially problematic group showed higher willingness to pay for gaming than the normal group did, even if the game cost presumably increases due to the gaming disorder classification. A similar outcome was observed in those with high stress levels. This implies that the policy to solve game addiction problems may ironically lead to unexpected cost increases to the target group of the policy. Hence, problematic groups, especially, highly stressful people and the people with the lack of self-control, need to be considered when the gaming disorder classification policy is established. Furthermore, the informative news article had the preventive effect on the attitude and the intention of the people with moderate or high self-control capacity, but not to the people with gaming-additive tendencies, Again, this finding confirms the necessity of the tweezers policy to refine target groups by their characteristics and prepare for differentiated policies. When the gaming disorder classification is simply adopted with no consideration of domestic circumstances, irreversible loss could affect Korean game users, game industries, and related companies. This calls for urgent cooperation between academia, government, and industry to set up appropriate measures to deal with the gaming disorder classification.