Purpose - Considering the importance of education as the base for countries’ development, the results of various studies show that accounting education is not reconciled to business environment changes with huge defects in methods of education and knowledge transition. Research design, data, and methodology – By reviewing current research and considering the effect of 12 factors, the study traces and detects why accounting education is far from the business environment from viewpoints of academic and practitioner bodies. After testing for validity and reliability, 225 questionnaires were administrated among representatives of three groups. Results - Respondents were not satisfied with lack of specification of various scientific areas of accounting, that less attention is paid to accounting software education, and about the rarity of workshops for performing accounting skills and discordance between accounting education and standard rules. Conclusion - These findings agreed with Albrecht and Sack (2001) who stated that the current style of accounting education is very cluttered and incomplete and needs major adjustments: subjects of accounting education must be based on the grounds of work needs not on willing academics.

The purpose of this study is to develop an observation program for obtaining effective flat images that are necessary for photometric observation. The development of the program was achieved by improving the existing method for obtaining twilight flat images. The existing method for obtaining twilight flat images acquires flat images by observing the sky light after sunset or light before sunrise. The decision of when to observe flat images at each night is solely dependent on the judgment of an observer, and thus the obtained flat images for particular nights may not be clean. Especially, in the case of the observatories where an automated observation system is in operation, there is a difficulty that an observer should pay attention during sunrise and sunset in order to obtain flat images. In this study, a computer program is developed to improve this inconvenience and to efficiently perform photometric observation in the observatories where an automated observation system is applied. This program can obtain flat images by calculating the time for obtaining flat images automatically and the exposure time using a numerically calculated function. When obtaining twilight flat images at dusk and at dawn, the developed program performs automated observation and provides effective flat images by acquiring appropriate exposure time considering the sunrise and sunset times that vary depending on the day of observation. The code for performing this task was added to Obs Tool II (Yoon et al. 2006), which is the automated observation system of the Chungbuk National University Observatory, and the usefulness of the developed program was examined by performing an actual automated observation. If this program is applied to other observatories where automated observation is in operation, it is expected that stable and highquality flat images could be obtained, which can be used for the pre-processing of photometric observation data.

The modulation transfer function (MTF) is a widely used indicator in assessments of remote-sensing image quality. This MTF method is also used to restore information to a standard value to compensate for image degradation caused by atmospheric or satellite jitter effects. In this study, we evaluated MTF values as an image quality indicator for the Geostationary Ocean Color Imager (GOCI). GOCI was launched in 2010 to monitor the ocean and coastal areas of the Korean peninsula. We evaluated in-orbit MTF value based on the GOCI image having a 500-m spatial resolution in the first time. The pulse method was selected to estimate a point spread function (PSF) with an optimal natural target such as a Seamangeum Seawall. Finally, image restoration was performed with a Wiener filter (WF) to calculate the PSF value required for the optimal regularization parameter. After application of the WF to the target image, MTF value is improved 35.06%, and the compensated image shows more sharpness comparing with the original image.

Infrared optical systems are operated at low temperature and vacuum (LT-V) condition, whereas the assembly and alignment are performed at room temperature and non-vacuum (RT-NV) condition. The differences in temperature and pressure between assembly/alignment environments and operation environment change the physical characteristics of optical and opto-mechanical parts (e.g., thickness, height, length, curvature, and refractive index), and the resultant optical performance changes accordingly. In this study, using input relay optics (IO), among the components of the Immersion GRating INfrared Spectrograph (IGRINS) which is an infrared spectrograph, a simulation based on the physical information of this optical system and an actual experiment were performed; and optical performances in the RT-NV, RT-V, and LT-V environments were predicted with an accuracy of 0.014±0.007 λ rms WFE, by developing an adaptive fitting line. The developed adaptive fitting line can quantitatively control assembly and alignment processes below λ/70 rms WFE. Therefore, it is expected that the subsequent processes of assembly, alignment, and performance analysis could not be repeated.

In this study, we present results of precise orbital geodetic parameter estimation using satellite laser ranging (SLR) observations for the International Laser Ranging Service (ILRS) associate analysis center (AAC). Using normal point observations of LAGEOS-1, LAGEOS-2, ETALON-1, and ETALON-2 in SLR consolidated laser ranging data format, the NASA/ GSFC GEODYN II and SOLVE software programs were utilized for precise orbit determination (POD) and finding solutions of a terrestrial reference frame (TRF) and Earth orientation parameters (EOPs). For POD, a weekly-based orbit determination strategy was employed to process SLR observations taken from 20 weeks in 2013. For solutions of TRF and EOPs, loosely constrained scheme was used to integrate POD results of four geodetic SLR satellites. The coordinates of 11 ILRS core sites were determined and daily polar motion and polar motion rates were estimated. The root mean square (RMS) value of post-fit residuals was used for orbit quality assessment, and both the stability of TRF and the precision of EOPs by external comparison were analyzed for verification of our solutions. Results of post-fit residuals show that the RMS of the orbits of LAGEOS-1 and LAGEOS-2 are 1.20 and 1.12 cm, and those of ETALON-1 and ETALON-2 are 1.02 and 1.11 cm, respectively. The stability analysis of TRF shows that the mean value of 3D stability of the coordinates of 11 ILRS core sites is 7.0 mm. An external comparison, with respect to International Earth rotation and Reference systems Service (IERS) 08 C04 results, shows that standard deviations of polar motion XP and YP are 0.754 milliarcseconds (mas) and 0.576 mas, respectively. Our results of precise orbital and geodetic parameter estimation are reasonable and help advance research at ILRS AAC.

In recent years, the demand of renewable energy fuels has been increased in worldwide because the capacity of fossil fuel would be not affordable in the near decade. As one of renewable energy fuels, the production of sewage sludge would be gradually increased by year, and it would be over than 10million tons in 2015 in Korea. Since ocean dumping was inhibited due to London Convention with being in effective at the end of 2012 in Korea, the combustion of sewage sludge has been emerged as one of alternative technologies of waste to energy. Meanwhile, it would be necessary to apply the carbon capture & storage (CCS) technology to reduce carbon dioxide originated from waste sludge incineration. During oxy-fuel combustion, a combination of oxygen typically of greater than 95% purity and recycled flue gas is used for combustion of the fuel. By recycling the flue gas, a gas consisting mainly of CO₂ and water is generated, ready for sequestration without stripping of the CO₂ from the flue gas. In this study, the pilot test was conducted by a circulating fluidized bed (CFB) combustor consisting of a riser, a cyclone, a down-comer, and a loop-seal. The CFB combustor has a riser with an inner diameter of 0.15m and a height of 6.4m. The experimental test was carried out with waste sludge in 30kwth CFB combustor operating with oxy-fuel and typical air conditions. The optimum temperature for waste sludge incineration was determined as 800℃. Oxygen with carbon dioxide as a combustion air was fed into a riser and a loop-seal in pilot test bed. The oxygen rate as a combustion air was ranged from 21% to 30% to observe the condition of waste sludge oxy-fuel combustion. The temperature and pressure profile in CFB reactor were depicted in the condition of typical air and oxy-fuel combustion. The flue-gas from typical air and oxy-fuel combustion was analyzed to observe the trend of carbon dioxide and air pollutants emission such as CO, NOx, and SOx, respectively. The production of carbon dioxide was approximately 90% in flue-gas from waste sludge incineration with oxy-fuel condition.

Magnetite (Fe3O4) has been prepared directly to avoid the reduction process prior to the H2 production from the high temperature water gas shift reaction of the simulated waste derived synthesis gas. Citric acid has been employed as a complexing agent for the direct synthesis of magnetite. Notably, without the reduction process, the catalyst prepared at the citric acid molar ratio of 1.0 showed 80% CO conversion at 350℃ at a gas hourly space velocity of 40,057 h-1.

In this study, HA removal by electrocoagulation (EC) using Aluminum (Al) electrodes was evaluated based on Al species and HA was characterized to investigate the HA removal mechanisms. Results showed that Al electrodes were better than Fe electrodes, wherein Al flocs were found to be positively charged by which the negatively charged HA can be attracted. HA removal was 88.9% at 10 min and 91.3% at 20 min, at the initial pH of 4.5 and 6.5, respectively. The Ferron analysis showed that the formation of monomeric Al species (Ala), medium polymer Al species (Alb), and colloidal or solid Al species (Alc) was dependent on initial pH and current density (CD). At higher pH, higher concentration of colloidal or solid Al species (Alc)wasobserved. At higher CD, the HA removal was faster than at low CD, and Alcspecie in the floc was dominant. The spectroscopic analysis of the residual soluble HA showed the preferential removal of highly condensed structures of HA, regardless of CD. The results in this study showed that Alb and Alc, especially Alc, contribute much to the HA removal and that the highly conjugated moieties of HA are readily removed by EC. Specific UV absorbance (SUVA) analysis reveals that aromatic compounds were decreased by the oxidation at the anode. Size exclusion chromatography reveals that high molecular weight (MW) fractions were preferentially removed by EC than the low MW component.

Metal oxide promoted ceria-zirconia (Ce/Zr = 6/4) catalysts was applied to deoxygenation (DO) of oleic acid in batch mode at 300℃ under 1 bar of 20% H2/N2 condition. Metal oxide promoted ceria-zirconia catalysts were prepared by a co-precipitation method. As a result, Ni-Ce0.6Zr0.4O2 catalyst exhibited much higher oleic acid conversion, selectivity to C9 ~ C17 compounds (diesel fuel range), and oxygen removal efficiency than the others. This is due to the presence of free NiO species, synergy effect of nickel and Ce0.6Zr0.4O2, highest BET surface area, and the strong metal to support interaction (SMSI).

Ce(1-x)Zr(x)O2 catalysts were investigated for bio-diesel production from oleic acid using catalytic deoxygenation. In this study, deoxygenation reaction has been carried out at 300 oC under 1 bar of 20% H2/N2 pressure in batch mode. Ce(1-x)Zr(x)O2 catalysts were prepared by co-precipitation method. Ce0.6Zr0.4O2 catalyst showed the highest oleic acid conversion and C9~C17 selectivity. It has been found that the deoxygenation reaction depends strongly on the reduction property and depends partly on the crystallite size of Ce(1-x)Zr(x)O2. Thus, Ce0.6Zr0.4O2 can be selected as the most promising catalyst for deoxygenation reaction.

Morphometric changes in the Ussurian bullhead, Leiocassis ussuriensis, and the Korean bullhead, Pseudobagrus fulvidraco, were observed during the early period of growth. Yolk length, yolk height, and yolk volume in the two species decreased within 9 days post-hatching (DPH) (p<0.05). The body lengths and body heights of both species increased gradually to 150 and 130 DPH, respectively (p<0.05). The horizontal distance between the anteriormost extension of the head and the anterior insertion of the pectoral fin, the anteriormost extension of the head × the verticality position of the anterior insertion of the primary dorsal fin rays, and the anterior insertion of the primary dorsal fin × the anterior insertion of the pectoral fin were greater in the Korean bullhead than in the Ussurian bullhead (p<0.05). However, the relative sizes of the head region, pectoral fin, ventral fin, and anal fin were greater in the Ussurian bullhead than in the Korean bullhead (p<0.05), and relative body depth and the size of the outer-mandible barbel were greater in the Korean bullhead than in the Ussurian bullhead (p<0.05). The growth curves of the morphometric characteristics of both species were divided into three types.

To effects of sex maturation in olive flounder by regulating long photoperiod, gonadal development and GTH mRNA expression in the pituitary were investigated. Photoperiod was treated natural photoperiod and long photoperiod (15L:9D) conditions from September 2011 to March 2012. The results showed that natural photoperiodic group showed a higher gonadosomatic index (GSI) than long photoperiodic group during the spawning season (March 2012). The histological analysis of ovarian tissue showed that natural photoperiod group of ovaries contained vitellogenic oocytes, but long photoperiod group of ovaries mainly contained perinucleolus staged oocyte and oil-drop staged oocytes. The FSH mRNA of olive flounder, under natural photoperiod group, showed a significantly higher expression but no significant difference under long photoperiod group. The LHβ mRNA showed a significantly higher expression only under natural photoperiod group. These results may suggest that long photoperiodic information regulates secretion of pituitary FSH and LH and maintain early growing stage of gonadal development in this species.

Olive flounder (Paralichthys olivaceus) is one of the commercial important flatfish species in Korea. The ocular signal transduction pathway is important in newly hatched flounders because it is closely involved in the initial feeding phase thus essential for survival during the juvenile period. However, the study of gene expression during ocular development is incomplete in olive flounder. Therefore we examined the expression analysis of specifically induced genes during the development of the visual system in newly hatched flounders. We searched ocular development-involved gene in the database of expressed sequence tags (ESTs) from olive flounder eye and this gene similar to arrestin with a partial sequence homology. Microscopic observation of retinal formation corresponded with the time of expression of the arrestin gene in the developmental stage. These results suggest that arrestin plays a vital role in the visual signal transduction pathway of the retina during ocular development. The expression of arrestin was strong in the ocular system during the entirety of the development stages. Our findings regarding arrestin have important implications with respect to its biological role and evolution of G-protein coupled receptor (GPCR) signaling in olive flounder. Further studies are required on the GPCR-mediated signaling pathway and to decipher the functional role of arrestin.

Cathepsins are members of the multigene family of lysosomal cysteine proteinases and have regulated function in several life processes. The potential role of cathepsin F cysteine gene was expected as protease in the yolk processing mechanism during early developmental stage, but expression analysis was unknown after fertilization. The alignment analysis showed that amino acid sequence of cathepsin F from olive flounder liver expressed sequence tag (EST) homologous to cathepsin F of other known cathepsin F sequences with 87－98% identity. In this study, we examined the gene expression analysis of cathepsin F in various tissues at variety age flounder. Tissue distribution of the cathepsin F mRNA has been shown to be ubiquitous and constitutive pattern regardless of age in each group, although derived from cDNA library using liver sample. The mRNA level of cathepsin F more increased as developmental proceed during embryogenesis and early developmental stage, especially increased in the blastula, hatching stage and 3 days post hatching (dph). As a result, it may suggest that the proteolysis of yolk proteins (YPs) has been implicated as a mechanism for nutrient supply during early larval stages in olive flounder.