현대 사회에서 자동차는 생활에 필수적인 요소로 자리잡고 있으며, 현대 생활의 편의성을 제공하는 자동차의 증가로 인하여 그에 따른 교통사고 또한 매년 증가하고 있다. 교통사고의 주요 발생요인은 운전부주의로써, 이 중 특히 피로운전은 일반교통사고의 10~20%와 관련되어 있으며, 사물감지능력 저하 및 반응시간 지연으로 치명적 사고피해를 야기한다. 이에 본 연구는 운전 중 휴대전화 사용 및 피로상태의 운전상황이 운전수행에 어떠한 결과를 미치는지 알아보고자 실시간 영상처리 방법을 이용하여 실험을 진행하였다. 실험을 진행하기 위하여 차량 시뮬레이터를 이용하였으며, 운전자의 눈꺼풀 움직임 추적방식에 대한 실험을 진행하기 위하여 Seeing Machines의 faceLAB 4.5를 차량 시뮬레이터의 전면부에 장착하여 운전자 눈꺼풀 상태를 정상상태와 피로상태로 나누어 비교 분석하였다.

The purpose of this study is to analyse whether the capability assesment index to perform services as well as creditratings for the governmental procurement bidding influence earnings management behaviour using discretionary accrualsand real earnings management in the construction waste disposal industry. For this study, out of the 530 population(interimdisposal service companies for construction waste) across the country, the final sample of 144 companies is selected foran analysis period of six years, starting from 2008 to 2013. The modified Jones model (1995) is used to measure earningsmanagement and the Kothari et al. model (2005) reflecting return on total assets (ROA) is also applied to produce thediscretionary accruals. In addition, earnings management through real activities is measured by the model developed byRoychowdhury (2006) and the method developed by Cohen et al. (2008) is adopted to calculate the measurement ofintegration of real earnings management. Overall, our empirical results of the analysis show that the capability assessmentindex to perform services as well as credit ratings significantly influence earnings management behaviour in theconstruction waste disposal industry. First, the managers of companies having higher assessment index report increasedprofits through adjusting both discretionary accruals and real earings management. Second, the managers of speculativeenterprises which rank lower credit ratings use higher income-increasing discretionary accruals. These research findingsimply that the regulatory authorities should properly consider the earnings management behavior of the construction wastedisposal service industry in setting the qualification standards for the governmental procurement bidding. The usefulnessof this study results can be highlighted by alerting the industry managers that improper earnings management practicesnot only decrease the successful bidding chances of the companies involved but also deteriorate long-term firm valuesin the market.