• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.16 no.2
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• pp.177-188
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• 2021

On December 2015, Financial Supervisory Service(FSS) announced the four key thematic audit review areas, one of them is an appropriation of unbilled revenue. Accounting of unbilled revenue is intertwined with a percentage of completion, that is concerned about discretionary decision by manager. Therefore, if manager motivated by income-increasing manipulation is exaggerating percentage of completion, unbilled revenue is excessively recognized. This problem is caused the serious accounting issues(e.g., shock at a loss for 2013 fiscal year by some construction firms, malpractice of accounting in order-made production industry). Distrust of accounting was grown because the shipbuilding and construction industries successively went poor management and bad accounting of them is revealed. Those accounting issues were the trigger for problem recognition of unbilled revenue, they were background for the designation of appropriation unbilled revenue as thematic audit review areas by FSS. Therefore, this study verified effectiveness of thematic audit review by empirically analyzing whether designation of thematic audit review makes the firm increases conservative behavior. Conservative accounting is estimated by using Basu(1997) model. We analyzed the effect of the thematic audit review on conservative accounting of unbilled revenue by comparing with reflecting unbilled revenue or not. The sample for test consists of firm-years the manufacturing and construction industries from 2012 to 2017. The test results of this study suggested that the conservative accounting of unbilled revenue after designation of the thematic audit review was significantly increased. We also tested again by classifying whether or not it is construction industry. We found that construction industry is more conservative than the other industry only for the designated year of the thematic audit review, otherwise there was not any evidence for significantly increasing conservatism. This study contributes to the literature by empirically analysing relationship of the unbilled revenue to the thematic audit review from the perspective of the conservatism and verifying effectiveness of the thematic audit review.

• Journal of the Korean Society of Marine Environment & Safety
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• v.27 no.4
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• pp.510-520
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• 2021

To understand the status of organic matter and heavy metal pollution in surface sediment of a fish farming area, we have measured the concentrations of total organic carbon (TOC), total nitrogen (TN), and heavy metals (As, Cd, Cr, Cu, Fe, Hg, Mn, Pb, and Zn) in surface sediments of a fish farming area near Tongyoung-Geoje coast. The mean concentrations of TOC and TN were 22.7 mg/g and 3.4 mg/g, respectively, and were much higher than those in surface sediments of a semi-enclosed bay in the southern coast of Korea. The mean concentrations of As, Cd, Cr, Cu, Fe, Hg, Mn, Pb, and Zn were 10.5 mg/kg, 0.37 mg/kg, 82.9 mg/kg, 127 mg/kg, 4.19%, 0.041 mg/kg, 596 mg/kg, 39.5 mg/kg, and 175 mg/kg, respectively, and the mean concentrations of Cd and Cu were three times higher than those in surface sediments of shellfish farming area in the southeastern coast of Korea. In addition, the concentrations of TOC and corrected Cu exceeded the values of sediment quality guidelines applied in Korea, and pollution load index (PLI) and ecological risk index (ERI) showed that the metal concentrations in the sediments of some fish farming area have a strongly negative ecological impact on benthic organisms, although most metal concentrations did not exceed the sediment quality guidelines. Based on overall assessment results, the surface sediments of fish farming areas in the study region are polluted with organic matter and some heavy metals. Thus, a comprehensive management plan is necessary to improve the sedimentary environments, identify primary contamination sources, and reduce the input of pollution load for organic matter and heavy metals in the sediments of fish farming areas.

• Journal of Intelligence and Information Systems
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• v.27 no.1
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• pp.129-149
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• 2021

Recently, interest in social robots that can socially interact with humans is increasing. Thanks to the development of ICT technology, social robots have become easier to provide personalized services and emotional connection to individuals, and the role of social robots is drawing attention as a means to solve modern social problems and the resulting decline in the quality of individual lives. Along with the interest in social robots, the spread of social robots is also increasing significantly. Many companies are introducing robot products to the market to target various target markets, but so far there is no clear trend leading the market. Accordingly, there are more and more attempts to differentiate robots through the design of social robots. In particular, anthropomorphism has been studied importantly in social robot design, and many approaches have been attempted to anthropomorphize social robots to produce positive effects. However, there is a lack of research that systematically describes the mechanism by which anthropomorphism for social robots is formed. Most of the existing studies have focused on verifying the positive effects of the anthropomorphism of social robots on consumers. In addition, the formation of anthropomorphism of social robots may vary depending on the individual's motivation or temperament, but there are not many studies examining this. A vague understanding of anthropomorphism makes it difficult to derive design optimal points for shaping the anthropomorphism of social robots. The purpose of this study is to verify the mechanism by which the anthropomorphism of social robots is formed. This study confirmed the effect of the human-likeness of social robots(Within-subjects) and the construal level of consumers(Between-subjects) on the formation of anthropomorphism through an experimental study of 3×2 mixed design. Research hypotheses on the mechanism by which anthropomorphism is formed were presented, and the hypotheses were verified by analyzing data from a sample of 206 people. The first hypothesis in this study is that the higher the human-likeness of the robot, the higher the level of anthropomorphism for the robot. Hypothesis 1 was supported by a one-way repeated measures ANOVA and a post hoc test. The second hypothesis in this study is that depending on the construal level of consumers, the effect of human-likeness on the level of anthropomorphism will be different. First, this study predicts that the difference in the level of anthropomorphism as human-likeness increases will be greater under high construal condition than under low construal condition.Second, If the robot has no human-likeness, there will be no difference in the level of anthropomorphism according to the construal level. Thirdly,If the robot has low human-likeness, the low construal level condition will make the robot more anthropomorphic than the high construal level condition. Finally, If the robot has high human-likeness, the high construal levelcondition will make the robot more anthropomorphic than the low construal level condition. We performed two-way repeated measures ANOVA to test these hypotheses, and confirmed that the interaction effect of human-likeness and construal level was significant. Further analysis to specifically confirm interaction effect has also provided results in support of our hypotheses. The analysis shows that the human-likeness of the robot increases the level of anthropomorphism of social robots, and the effect of human-likeness on anthropomorphism varies depending on the construal level of consumers. This study has implications in that it explains the mechanism by which anthropomorphism is formed by considering the human-likeness, which is the design attribute of social robots, and the construal level of consumers, which is the way of thinking of individuals. We expect to use the findings of this study as the basis for design optimization for the formation of anthropomorphism in social robots.

• Journal of The Korean Society of Grassland and Forage Science
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• v.40 no.4
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• pp.203-208
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• 2020

This experiment was conducted to investigate the effects of feeding TMR(Total Mixed Ration) with Sasa quelpaertensis Nakai of Jeju cross-bred horses on the body weight and blood composition. Fourteen herds of Jeju cross-bred horses older than 36 months were selected as experimental animals. The experiment was conducted by dividing the herds into seven herds for feeding TMR with 20% Sasa quelpaertensis Nakai(treatment) and another seven herds for feeding TMR without Sasa quelpaertensis Nakai(control) and water were fed ad libitum. In the 12th week, the MPV(mean platelet volume) was statistically significantly higher with Sasa TMR than with control (p<0.05). However, both MPV levels are within a normal range and there were no health problems. With regard to the levels of cholesterol, there was a statistically significant difference between the 33.8±5.9 mg/㎗ with individual management and 25.4±8.2 mg/㎗ with control group (p<0.05). But It are also within a normal range and there were no health problems. In conclusion, feeding TMR with 20% Sasa quelpaertensis Nakai of Jeju cross-bred horses could be utilized as a feeding method for horse.

• Korean Journal of Agricultural and Forest Meteorology
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• v.23 no.4
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• pp.198-221
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• 2021

After large-scale reforestation in the 1960s and 1970s, forests in Korea have gradually been aging. Net ecosystem CO₂ exchange of old-growth forests is theoretically near zero; however, it can be a CO₂ sink or source depending on the intervention of disturbance or management. In this study, we report the CO₂ budget dynamics of the Gwangneung deciduous old-growth forest (GDK) in Korea and examined the following two questions: (1) is the preserved GDK indeed CO₂ neutral as theoretically known? and (2) can we explain the dynamics of CO₂ budget by the common mechanisms reported in the literature? To answer, we analyzed the 15-year long CO₂ flux data measured by eddy covariance technique along with other biometeorological data at the KoFlux GDK site from 2006 to 2020. The results showed that (1) GDK switched back-and-forth between sink and source of CO₂ but averaged to be a week CO₂ source (and turning to a moderate CO₂ source for the recent five years) and (2) the interannual variability of solar radiation, growing season length, and leaf area index showed a positive correlation with that of gross primary production (GPP) (R²=0.32~0.45); whereas the interannual variability of both air and surface temperature was not significantly correlated with that of ecosystem respiration (RE). Furthermore, the machine learning-based model trained using the dataset of early monitoring period (first 10 years) failed to reproduce the observed interannual variations of GPP and RE for the recent five years. Biomass data analysis suggests that carbon emissions from coarse woody debris may have contributed partly to the conversion to a moderate CO₂ source. To properly understand and interpret the long-term CO₂ budget dynamics of GDK, new framework of analysis and modeling based on complex systems science is needed. Also, it is important to maintain the flux monitoring and data quality along with the monitoring of coarse woody debris and disturbances.

• Journal of Intelligence and Information Systems
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• v.27 no.4
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• pp.23-48
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• 2021

The Korean economy has achieved continuous economic growth for the past several decades thanks to the government's export strategy policy. This increase in exports is playing a leading role in driving Korea's economic growth by improving economic efficiency, creating jobs, and promoting technology development. Traditionally, the main factors affecting Korea's exports can be found from two perspectives: economic factors and industrial structural factors. First, economic factors are related to exchange rates and global economic fluctuations. The impact of the exchange rate on Korea's exports depends on the exchange rate level and exchange rate volatility. Global economic fluctuations affect global import demand, which is an absolute factor influencing Korea's exports. Second, industrial structural factors are unique characteristics that occur depending on industries or products, such as slow international division of labor, increased domestic substitution of certain imported goods by China, and changes in overseas production patterns of major export industries. Looking at the most recent studies related to global exchanges, several literatures show the importance of cultural aspects as well as economic and industrial structural factors. Therefore, this study attempted to develop a forecasting model by considering cultural factors along with economic and industrial structural factors in calculating the import volume of each country from Korea. In particular, this study approaches the influence of cultural factors on imports of Korean products from the perspective of PUSH-PULL framework. The PUSH dimension is a perspective that Korea develops and actively promotes its own brand and can be defined as the degree of interest in each country for Korean brands represented by K-POP, K-FOOD, and K-CULTURE. In addition, the PULL dimension is a perspective centered on the cultural and psychological characteristics of the people of each country. This can be defined as how much they are inclined to accept Korean Flow as each country's cultural code represented by the country's governance system, masculinity, risk avoidance, and short-term/long-term orientation. The unique feature of this study is that the proposed final prediction model can be selected based on Design Principles. The design principles we presented are as follows. 1) A model was developed to reflect interest in Korea and cultural characteristics through newly added data sources. 2) It was designed in a practical and convenient way so that the forecast value can be immediately recalled by inputting changes in economic factors, item code and country code. 3) In order to derive theoretically meaningful results, an algorithm was selected that can interpret the relationship between the input and the target variable. This study can suggest meaningful implications from the technical, economic and policy aspects, and is expected to make a meaningful contribution to the export support strategies of small and medium-sized enterprises by using the import forecasting model.

• Journal of the Korean Association of Geographic Information Studies
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• v.24 no.4
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• pp.41-54
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• 2021

It is very essential to estimate the water body area using remote exploration for water resource management, analysis and prediction of water disaster damage. Hydrophysical detection using satellites has been mainly performed on large satellites equipped with optical and SAR sensors. However, due to the long repeat cycle, there is a limitation that timely utilization is impossible in the event of a disaster/disaster. With the recent active development of Micro satellites, it has served as an opportunity to overcome the limitations of time resolution centered on existing large satellites. The Micro satellites currently in active operation are ICEYE in Finland and Capella satellites in the United States, and are operated in the form of clusters for earth observation purposes. Due to clustering operation, it has a short revisit cycle and high resolution and has the advantage of being able to observe regardless of weather or day and night with the SAR sensor mounted. In this study, the operation status and characteristics of micro satellites were described, and the water area estimation technology optimized for micro SAR satellite images was applied to the Daecheong Dam basin on the Korean Peninsula. In addition, accuracy verification was performed based on the reference value of the water generated from the optical satellite Sentinel-2 satellite as a reference. In the case of the Capella satellite, the smallest difference in area was shown, and it was confirmed that all three images showed high correlation. Through the results of this study, it was confirmed that despite the low NESZ of Micro satellites, it is possible to estimate the water area, and it is believed that the limitations of water resource/water disaster monitoring using existing large SAR satellites can be overcome.

• Journal of the Society of Disaster Information
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• v.17 no.4
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• pp.722-732
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• 2021

Purpose: Due to the coronavirus infection-19 (COVID) pendemics, all educational institutions were required to provide full non-face-to-face real-time education, and fire officials were required to provide fire-fighting education by applying non-face-to-face education. In this difficult situation, the National Fire Service Academy tries to find the direction of the non-face-to-face real-time education and suggest ways to improve it through a survey of the status of non-face-to-face real-time education conducted by the NFSA to fire officials. Method: A survey was conducted on fire officials under the theme of "Consciousness Survey for Improving the Quality and Specialization of Non-face-to-face Real-Time Remote Education" and an in-depth analysis was conducted based on the results. Result & Conclusion: First, professors or educational operators shall actively utilize remote education programs suitable for educational characteristics by utilizing various programs. Second, a dedicated notebook for non-face-to-face training should be provided to provide an educational environment where all learners can participate in the training without difficulty. Third, in the case of education and training that requires the use of equipment due to the nature of fire officials' education and training, it is necessary to consider it as a non-face-to-face training place by arranging educational equipment at each fire station. Fourth, it is hard to expect a satisfactory educational effect to cope with practical education with theoretical education. Therefore, facilities and programs that enable non-face-to-face real-time hands-on training should be developed. It is worth considering the proper combination of face-to-face education while maintaining the social distance as much as possible until such non-face-to-face training is possible. Fifth, non-face-to-face education is considered to have high eye fatigue due to the light and electromagnetic waves of the computer screen, and as time goes by, the concentration level decreases. Therefore, it is necessary to form an education time to reduce the eye fatigue of learners and increase concentration through proper class and rest time. Finally, professors should operate a learner participation-oriented education that allows professors and learners to interact rather than one-sided knowledge transfer education. In addition, technical problems of non-face-to-face remote education should be thoroughly prepared through preliminary system checks to ensure that education is not disrupted.

• Journal of Digital Convergence
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• v.19 no.11
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• pp.575-583
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• 2021

This study aims to analyze Taekwondo trends according to news articles by year by applying topic modeling. In order to examine the Taekwondo trend through media reports, articles including news articles and Taekwondo specialized media articles were collected through Big Kinds of the Korea Press Foundation. The search period was divided into three sections: before 2000, 2001~2010, and 2011~2020. A total of 12,124 items were selected as research data. For topic analysis, pre-processing was performed, and topic analysis was performed using the LDA algorithm. In this case, python 3 was applied for all analysis. First, as a result of analyzing the topics of media articles by year, 'World' was the most common keyword before 2000. 'South and North Korea' was next common and 'Olympic' was the third commonest topic. From 2001 to 2010, 'World' was the most common topic, followed by 'Association' and 'World Taekwondo'. From 2011 to 2020, 'World', 'Demonstration', and 'Kukkiwon' was the most common topic in that order. Second, as a result of analyzing news articles before 2000 by topic modeling, topics were divided into two categories. Specifically, Topic 1 was selected as 'South-North Korea sports exchange' and Topic 2 was selected as 'Adoption of Olympic demonstration events'. Third, as a result of analyzing news articles from 2001 to 2010 by topic modeling, three topics were selected. Topic 1 was selected as 'Taekwondo Demonstration Performance and Corruption', Topic 2 was selected as 'Muju Taekwondo Park Creation', and Topic 3 was selected as 'World Taekwondo Festival'. Fourth, as a result of analyzing news articles from 2011 to 2020 by topic modeling, three topics were selected. Topic 1 was selected as 'Successful Hosting of the 2018 Pyeongchang Winter Olympics', Topic 2 was selected as 'North-South Korea Taekwondo Joint Demonstration Performance', and Topic 3 was selected as '2017 Muju World Taekwondo Championships'.

• Korean Journal of Environment and Ecology
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• v.35 no.6
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• pp.669-678
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• 2021

This study surveyed three land cover types in Chungju City in Chungcheongbuk Province to check the distribution of cultured bacteria in bio-aerosols according to land cover type. It was possible to compare and analyze the distribution of bacteria according to microclimatic changes at each measurement point by examining meteorological factors and bio-aerosols according to land cover. The microclimate temperature in each measurement point was 8.7℃ for the urban forest, 10.8℃ for the waterside green area, and 10.2℃ for the urban area, indicating the urban forest had the lowest temperature among the measurement points. The relative humanity was 61.8% fin the urban forest, 59.3% in the waterside green area, and 55.7% in the urban area, indicating that the urban forest was the most humid among the measurement points. The identified bacteria were found to be 43 genera and 99 species. In terms of species diversity of cultured bacteria, 22 genera were found in the waterside green area, 21 genera in the urban forest, and 17 genera in the urban area, 37 species were found in the waterside green area, 31 species in the urban area, and 31 species in the urban forest. Bacillus toyonensis and Pseudarthrobacter oxydan were the species present in all three types of measurement sites, and Herbiconiux flava was confirmed to inhabit green areas such as urban forests and waterside green areas. The analysis result of the bacterial concentration according to the microclimatic environment in each measurement point was 333 CFU/m³ in the urban forest, 287 CFU/m³, in the waterside green area, and 173 CFU/m³ in the downtown area. The relative humidity and wind speed were analyzed to show a similar trend as the concentration. This study is expected to provide basic data for healthy urban management and green area creation by identifying the distribution of cultured bacteria in bio-aerosols according to land cover type and comparing and analyzing the traits of bio-aerosol in each measurement point.