• 경영과정보연구
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• 제8권
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• pp.167-186
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• 2002

Since first introduced on July 1974, consolidated financial statements had been concluded or not depending on decision-makings by companies. But the Securities and Exchange Law as revised on April 1992 specified that any listed corporation must add consolidated financial statements and their auditor's opinion to its business report. foreign-based corporations became subject to the conclusion of the sheets and equity method from the time of business closing on Dec. 1995. Now all of domestic and foreign-based corporations, whether they are controlling or controlled businesses, are subject to consolidated financial statements. Business bankruptcies and restructuring under the economic crisis since the late 1997 raised the necessity of the increased reliability and transparency of consolidated accounting information and significantly changed contents of consolidated audit report. An analysis over the past three years shows that auditor's opinions about consolidated financial sheets are mostly qualified opinions whose proportion is being gradually decreased, while rejected opinions are annually increasing in proportion. When compared to the year of 1998, the numbers of those controlled businesses, and companies under the equity method were all decreased, but rather increased when determined on the basis of such numbers per a corporation. This suggests that corporations are promoting business diversification through business separation and share acquisition and advancing into foreign markets as well as domestic ones. Especially, special contents included in consolidated auditing report show a tendency to increase annually. Based on all these findings, the strengthening of accounting regulation will lead to providing more reliable information related to auditor's opinion about consolidated financial statements and raising the information effectiveness and validity of the statements as publicly notified.

• 산업경영시스템학회지
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• 제41권2호
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• pp.9-15
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• 2018

This study is intended to investigate that it is possible to analyze the public awareness and satisfaction of the weather forecast service provided by the Korea Meteorological Administration (KMA) through social media data as a way to overcome limitations of the questionnaire-based survey in the previous research. Sentiment analysis and association rule mining were used for Twitter data containing opinions about the weather forecast service. As a result of sentiment analysis, the frequency of negative opinions was very high, about 75%, relative to positive opinions because of the nature of public services. The detailed analysis shows that a large portion of users are dissatisfied with precipitation forecast and that it is needed to analyze the two kinds of error types of the precipitation forecast, namely, 'False alarm' and 'Miss' in more detail. Therefore, association rule mining was performed on negative tweets for each of these error types. As a result, it was found that a considerable number of complaints occurred when preventive actions were useless because the forecast predicting rain had a 'False alarm' error. In addition, this study found that people's dissatisfaction increased when they experienced inconveniences due to either unpredictable high winds and heavy rains in summer or severe cold in winter, which were missed by weather forecast. This study suggests that the analysis of social media data can provide detailed information about forecast users' opinion in almost real time, which is impossible through survey or interview.

• KIEAE Journal
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• 제12권6호
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• pp.3-10
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• 2012

Small park in the community is a public asset that is commonly used by the residents daily and performs an important role to activate the community. The purpose of this study is to draw a small park plan through community participation. In concrete, this study tries to find out the demand of the residents about their small park plan, observe the changes in their demand in the process of debate and analyze the effect of the residents' participation. Small group workshop method was adopted in the study and three groups were set up and surveys were made in two stages. Two dimensional pictogram cards and three dimensional digital park formation tools were used. The results of workshop study indicated as follows: Firstly, residents wanted to have community farming garden, green house and flower garden to grow plants, natural walls and safe resting facilities. Secondly, individual and diverse opinions presented at first could be converted to common opinions through mutual exchanges of opinions in the process of debates. Thirdly, digital park formation program functioned well as an effective visual tool to draw the attention and quick responses of the residents and to reach an agreement. It is expected that the results of this study show the effectiveness of residents' participation tools in the process of drawing agreements in the community society that requires the residents' demands and agreement and this study will be usefully utilized in planning community spaces with residents' participation hereafter.

• 수산해양교육연구
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• 제29권2호
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• pp.396-408
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• 2017

This study aims to analyze pre-service elementary teachers' oceanographic literacy, understanding of ocean environmental problems and opinions on teaching strategies for ocean topics. As survey participants, this study selected 126 pre-service elementary teachers. Firstly, as a result of testing their oceanographic literacy, this study found out that out of all the basic principles, 'Oceans Largely Unexplored' was highest in the mean score, followed by 'Human Connections', 'Ocean & Its Life Shape Earth', 'Habitability', 'Biodiversity', 'Weather & Climate' and 'Size of Ocean'. Besides, regarding environmental problems affecting all the aspects of ocean, they mentioned oil spills caused by vessel accidents, so called 'Oil Pollution', as the most serious marine environmental problem. Regarding environmental problems affecting coral reefs, they considered over-fishing as the most serious problem. Secondly, as a result of analyzing their opinions on effective teaching strategies for ocean-related topics in elementary science textbooks, this study found out that regarding topics about understanding the undersea topography in the chapter of the earth and moon, they proposed 'Making an Undersea Topographic Model with Sand' most as an effective teaching strategy. As an effective teaching strategy for the chapter of animals' lives, they proposed 'Classifying Animals with Marine Animal Cards' most. As an effective teaching strategy for the chapter of ground surface changes, they proposed 'Making and Simulating Seashore Topography' most.

• 한국농촌건축학회논문집
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• 제10권1호
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• pp.1-9
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• 2008

The purpose of this study is to investigate and analyse the opinions of tourists and local commercial residents for remodelling of Youngwol Gossi-cave area so that to find the way how to activate it. Therefore this study has been focused on the opinions of tourists to visit it, local merchants to sell goods and foods and officers to take charge of the control office. The present conditions of Gossi-cave area are stagnated since the service level is low by the excessive competition among the local merchants. As a result, the inner troubles have arisen among the local merchants. Therefore firstly the sustainable and future-oriented remodelling development of Youngwol Gossi-Cave area is required. And then the basic remodelling plan of participant type to be centered with tourists and local residents as the central figures through local residents' ability strengthening must be established. Lastly the basic remodelling plan through the connection of surrounding tour resources and the resource increase of local amenities must be established. Also it is necessary for the conversion as a tour place of sojourn by supplying with various shows through connections among surrounding tour resources worthy of seeing and the creation of concept to provide the excitement through the education and experience in a basic remodelling plan direction of Youngwol Gossi-cave area.

• 응용통계연구
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• 제20권3호
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• pp.475-485
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• 2007

본 연구의 목적은 자동차오디오에서 재생된 음향의 음질에 대한 청취자의 주관적인 선호도를 객관화된 설문 등을 통하여 측정하고 그 결과를 통계적으로 분석하여 일반화시키는 것이다. 직교배열법을 사용하여 여덟 가지 음향특성들의 조합으로 이루어진 음향 환경을 객관적으로 재현하였으며, SD 7점 척도를 사용하여 청취자의 주관적 음질 선호도를 객관화시켰다. 재생된 음향의 음질에 대한 여러 청취자들의 선호도를 다변량 분산분석법을 이용하여 분석한 후, 일반적으로 전체 음질의 선호도를 결정짓는 음향특성을 찾아냈으며, 각각의 음질 선호도에 유의한 영향을 미치는 개별 음향 특성을 찾아내었다.

• 한국응급구조학회지
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• 제22권3호
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• pp.77-90
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• 2018

Purpose: This study aimed to assess and improve the work scope of emergency medical technicians (EMT)-paramedics in emergency medical centers. Methods: Data were collected from February 1 to 14, 2018. The questionnaire comprised a total of 56 questions: eight general questions, six questions about the recognition of EMT-paramedics in emergency medical centers, and 42 questions about their work. Data were analyzed via frequency and correlation analysis using SPSS version 18.0. Results: Regarding the work of EMTs in emergency medical centers, positive opinions were found in 23 items, negative opinions in 4 items, and both positive and negative opinions in 9 items. Regarding the questions about the necessity, work importance, professionalism, and the need for an increase4 in EMR-paramedics, depending on respondents' career, there was no statistically significant difference between the group of beginners and the group comprising beginners and that of experienced workers (p>.200). Conclusion: The expert survey revealed that the work performance of EMT-paramedics in regional emergency medical centers was trusted and showed positive results of improvement and expansion.

• International Journal of Advanced Culture Technology
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• 제9권2호
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• pp.86-90
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• 2021

Sentiment refers to a person's thoughts, opinions, and feelings toward an object. Sentiment analysis is a process of collecting opinions on a specific target and classifying them according to their emotions, and applies to opinion mining that analyzes product reviews and reviews on the web. Companies and users can grasp the opinions of public opinion and come up with a way to do so. Recently, natural language processing models using the Transformer structure have appeared, and Google's BERT is a representative example. Afterwards, various models came out by remodeling the BERT. Among them, the Facebook AI team unveiled the XLM-R (XLM-RoBERTa), an upgraded XLM model. XLM-R solved the data limitation and the curse of multilinguality by training XLM with 2TB or more refined CC (CommonCrawl), not Wikipedia data. This model showed that the multilingual model has similar performance to the single language model when it is trained by adjusting the size of the model and the data required for training. Therefore, in this paper, we study the improvement of Korean sentiment analysis performed using a pre-trained XLM-R model that solved curse of multilinguality and improved performance.

• The Journal of Asian Finance, Economics and Business
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• 제9권5호
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• pp.135-145
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• 2022

To improve audit quality, certain Chinese auditing firms have added a third-level review by an additional signing auditor to the general evaluation by a signing auditor team consisting of an engagement auditor and a partner. Nonetheless, our research-based on 36,033 firm-year observations from 2004 to 2019 reveals that compared to the general review system, auditor teams under the three-level review system are less likely to issue modified audit opinions when abnormal financial conditions arise. This finding suggests that, while larger auditor teams' knowledge, experience, and information advantages can theoretically sharpen their judgment, their performance is more susceptible to interference from divergent opinions, the diffusion of responsibility, and lower energy invested by individual auditors, ultimately impairing their judgment regarding the audited enterprises' abnormal financial conditions. That is, the three-level review system, which aims to improve audit quality, actually worsens audit quality. This conclusion remains valid after the problems of heteroscedasticity and endogeneity are addressed by using firm-level cluster robust standard errors and two-stage regression. We hope that our research will draw the attention of auditing firms, prompting them to reconsider the rationality of the three-level review system.

• International Journal of Computer Science & Network Security
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• 제23권6호
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• pp.202-206
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• 2023

Today, social media has become a vital tool. The world communicates and reaches the news and each other's opinions through social media accounts. Recently, considerable research has been done on analyzing social media due to its rich data content. At the same time, since the beginning of the COVID-19 pandemic, which has afflicted so many around the world, the search for a vaccine has been intense. There have been many studies analyzing people's feelings during a crisis. This study aims to understand people's opinions about available Coronavirus vaccines through a learning model that was developed for this purpose. The dataset was collected using Twitter's streaming Application Programming Interface (API) , then combined with another dataset that had already been collected. The final dataset was cleaned, then analyzed using Python. Polarity and subjectivity functions were used to obtain the results. The results showed that most people had positive opinions toward vaccines in general and toward the Pfizer one. Our study should help governments and decision-makers dispel people's fears and discover new symptoms linked to those listed by the World Health Organization.