Purpose: This study looks at the relevance between discretionary revenue and book-tax differences (hereafter BTDs). While the study of earnings management, which focused on discretionary accruals and real earnings management, has largely made, it has not yet been actively researched on discretionary revenues. Therefore, it was believed that discretionary revenue would expand the preceding study by looking at its relevance to BTD, known as financial reporting quality and measures of tax avoidance. In general, prior research suggested that earnings management make BTDs larger. Thus, the relationship between discretionary revenue and the amount of BTD is predicted positive. Research design, data and methodology: To this end, the method of discretionary revenues was used and BTDs measured in four ways. First, Earnings before income tax – estimated taxable income divided by total asset (BTD). Second is fractional rank variable of BTDs (FBTD). Third is Indicator variable equals 1 if the firm-year has a positive BTD, 0 otherwise (PBTD). Fourth is that Indicator variable equals 1 if the firm-year has a BTDs in top(bottom) quartile, 0 otherwise (LPBTD, LNBTD). 4,251 samples were analyzed in the Korean Security market (KOSPI) from 2003 to 2014. Results Empirical analysis shows that BTDs increases as discretionary revenue increases. These results were equally observed when BTDs was measured as a ranking variable or as a indicating variable. These results indicate that earnings management through the revenue of managers exacerbate the quality of financial reporting. Conclusions: In sum, discretionary revenues can be used as an indicator of making BTDs larger and meaningful as the first study of the Korean capital market where discretionary revenues affect accounting information quality. Investors need to increase interest in discretionary revenues because intervention in financial reporting through revenue accounts by managers can increase information asymmetry and agency costs. This means that studies on discretionary revenues that have been relatively small should be expanded. The results also provide important implications for the relevant authorities and investors. Despite these benefits, however, measurement error problems with estimates still appear as limited points, and prudent interpretations are required, and additional follow-up studies are needed in that variables that are not yet considered in this study may affect our findings.

전산화단층촬영에서 선형 및 비선형변환방법을 이용하여 탐색밀도에 따른 압축률과 최대신호대 잡음 비를 구하여 의료영상 압축의 화질에 대하여 알고자 한다. 선형변환방법은 원 영상을 여러 개의 레인지블록으로 나눈 후 각각의 레인지블록에 대하여 영상내의 존재하는 최적의 도메인블록을 찾는 부분변환시스템을 사용하여 닮은 블록을 찾아서 압축율과 화질의 성능을 조정가능 하므로 비선형변환방법은 8개의 셔플변환 중에서 회전변환만을 이용하는데, 한정된 도메인블록에서만 탐색이 이루어지므로 영상내의 임의의 블록에 대하여 도메인블록을 탐색하는 선형변환방법보다는 부호화 시간이 빠르나 실제 영상에서 레인지블록에 대한 최적의 도메인블록을 선택할 수 없기 때문에 성능은 다른 방법에서 보다 떨어질 수 있어서 비선형변환방법은 최적의 도메인블록을 선택하는 대신 밝기 계수 변환의 근사화 정도를 높여서 성능을 개선하고, 블록의 크기가 작을수록 최대신호대 잡음비 (PSNR;peak signal to noise ratio)값은 높아지며 블록의 크기가 클수록 압축비가 높아지므로 최적으로 영상을 부호화하기 위해 퀴드트리 블록분할을 하였다.

This paper investigates the long-standing issue of how scrambling as a word order- changing operation is to be understood in light of the general theory of structure building, particularly vis-à-vis Chomsky’s (2013, 2005) Labeling Theory. First, noting that case or inflectional markers are realized on clausal dependent elements in-situ in Korean, we argue that they come about to record the output of labeling in the wake of the Merge operation during structure building. In other words, they are reflections of labeling in head-complement or XP-YP relations in tandem with theta-marking, predication, and predicate modification. Second, noting that scrambling is an adjunction operation via non-A, non-operator movement, we argue that a scrambled element enters into licensing relation just like an adjunct. Neither the former nor the latter can be accommodated into the properly labeled structure in the syntactic component. They rather resort to processes such as semantic predication or predicate modification at the interface to resolve the problem with labeling.

In the Korean capital market, there are three credit rating agencies. Potential credit ratings based on credibility in the financial market are calculated independently for each rating agency. It often happens that despite the fact that the grades of the rating agencies are the same and have the same rating system, their actual ratings are different, even for the same firm. In such circumstances, investors may wonder why. In this study, we assume that the cause is the information environment in which the company operates. The credit ratings of rating agencies are mainly classified into bonds or commercial papers. The bonds are rated primarily for long-term of three years or more, and commercial papers specify ratings for less than one year. The information environment to be verified in this study was observed with a commercial paper. Under the assumption the larger the analyst following is, the more transparent is the information environment, we analyzed the influence of the number of analysts following on the degree to which ratings conflicted among credit rating agencies. The results of our analysis confirmed that opinion conflict among credit rating agencies is clearly reduced for companies with good information environments.

본 연구는 array 코일을 이용한 검사 시 코일의 위치변화에 따른 신호강도를 측정하여 영상의 신호강도가 급격히 저하되지 않는 기준 방향과 거리를 제시함으로써, 동일선상에 코일들이 위치하지 않았을 경우 신호강도가 저하되는 문제점을 개선해 보고자 하였다. 연구방법은 두 부분으로 나눠져 있는 array 코일에 multi-purpose MRI 팬텀을 위치시킨 다음 array 코일의 앞부분을 상, 하, 좌, 우 네 방향으로 중심에서 2 cm씩 10 cm 까지 이동하며 영상을 획득한 후 신호강도를 측정하여 비교평가 하였다. 연구결과, T1, T2 강조영상 모두 상 방향을 제외한 하 방향과 좌, 우 방향의 위치변화가 2 cm 이내인 경우 기준 신호강도인 중심의 신호강도와 유의한 차이가 없어 동일한 신호강도를 나타냄을 알 수 있었다. 결론적으로 array 코일을 이용한 검사 시 여러 가지 원인에 의해 동일선상에 코일들을 위치시킬 수 없을 경우 상 방향을 제외한 나머지 방향의 위치변화를 중심에서 2 cm 이내로 설정한다면 위치변화로 인해 신호강도가 저하되는 문제점을 개선할 수 있다.

Purpose: The purpose of this study was to explore the stressors and coping strategies of scuba diving instructors using qualitative research approaches. Methods: Data were collected through open-ended questionnaires and interviews with 16 subjects who agreed to participate in the study. The data were validated through triangulation method and analyzed by inductive contents method. Results: Scuba diving instructors experienced stress in trainees, teaching, and teaching environment at the pool lesson and coped with positive behavior control, positive thought control, and avoidant behavior control. Scuba diving instructors experienced stress in inadequate sea conditions, dissatisfaction with resort facilities, lack of diving skills, and safety management of students during the sea lesson. They coped with positive behavioral control and avoidant behavioral control. Scuba diving instructors were stressed on tour management, interpersonal relationships, condition control, and poor finance in general life, and coped with positive behavior control, positive thought control, and avoidant behavior control. Coping strategies to alleviate the stress level of scuba diving instructors include stress awareness, stress coping skills, body relaxation exercises, general stretching exercises, stretching exercises before scuba diving, finding rational and positive cognition, understanding others, and trying to gain self-change. Conclusion: These findings are significant in providing practical information about the difficulties and stresses of scuba diving instructors. Future research needs to study female scuba diving instructors, whose numbers are increasing these days.

Purpose: The purpose of this study was to examine the effects of long-term exercise on the health-related physical fitness, cognitive function, and ego-resilience of elderly women. Methods: Twenty-four elderly women at a welfare center were randomly assigned to either the experimental group (n=12) or the control group (n=12). The experimental group performed a 24-week program of combined exercise (aerobic and anaerobic) comprising two 90-min sessions per week. The control group performed no exercise. The mean of each dependent variable for each group was measured at the start (pre-test), midpoint (intermediate-test, 12 weeks), and end (post-test, 24 weeks) of the experimental program and the results were compared with two-way ANOVA repeated measure. Results: Body fat, flexibility, upper body strength, balance, and cardiorespiratory endurance of the experimental group showed a significant difference between pre- and post-tests. There was no significant difference in any of the factors except the lower muscle strength (p<.05). In the two sub-variables of cognitive function, namely short-term memory and the number of correct responses, the experimental group, but not the control group, showed a significant difference between pre- and post-tests (p<.001). In ego-resilience, the experimental group showed a significant difference between pre- and post-tests, and between intermediate- and post-tests (p<.001), but no significant difference was found in the control group. Conclusion: It was concluded that long-term combined exercise is effective for improving health fitness, cognitive function, and ego-resilience in elderly women.

역거리법에 포함된 지수 값을 제곱으로 고정하지 않고 변수로 취급하여 강수량 자료를 바탕으로 지수 값의 최적치를 산출하였다. 이를 위해서 한강 상류부, 한강 하류부, 금강 상류부, 낙동강 중류부 등 4개 Group으로 나누고 각 Group 내 7개 관측소에 대하여 총 52개의 Case를 분석하였다. 각 Group에서 기준 관측소 1개와 주변관측소 4개를 조합한 Case별로 거리 지수 값의 최적치를 구하였다. 이 최적치를 산출하기 위해서 황금비 분할 조사법을 적용하였고 강수 자료는 10년(2004~2013년) 간의 시우량 자료를 사용하였다. 이와 같이 구한 최적치를 최근 3년(2014~2016년) 간에 대하여 검증하였다. 본 연구에서 구한 최적의 거리 지수 값은 4개 Group에서 평균적으로 각각 3.280, 1.839, 2.181, 2.005로 나타났고 전체 평균하면 2.326이었다. 그리고 최적의 지수 값을 적용한 역거리법은 지수 값을 제곱으로 한 기존 역거리법과 비교하여 우수함을 보였다.

Common Maritime Data Structure (CMDS) is commonly used by shore and ship users in e-Navigation data domain. In the overarching of e-Navigation architecture, IHO uses S-1XX, a digital exchange standard for next-generation marine information, as data exchange standard. The current CMDS has the advantage of intuitively recognizing the overall structure of e-Navigation. However, it has disadvantage in that it does not allow stakeholders to easily understand benefits that e-Navigation can provide when implementing e-Navigation. In this study, the direction of improving existing system for effective e-Navigation implementation was proposed considering RCOs (Risk Control Options) with expected composition of ship/ shore/ communication system by sector.

본 연구는 1H-MRS 검사 시 조영제 사용이 대사물질의 spectrum에 어떤 영향을 미치는지 비교 분석함으 로써, 조영제 주입 후 MRS 시행의 가능성을 알아보고자 하였다. 연구방법은 2017년 1월부터 동년 5월까지 뇌 MRI 검사를 시행한 30명을 대상으로, 조영제 주입 전, 후 전두엽 백질 부분의 spectrum을 획득하여 뇌 조직의 대사물질 spectrum을 비교평가 하였다. 연구결과, 조영제를 주입할 경우 각 대사물질의 spectrum은 통계적으로 의미가 없어 조영제 사용이 대사물질의 spectrum에 영향을 미치지 않음을 알 수 있었다. 결론적 으로 대조도가 떨어져 병변의 위치파악이 힘든 경우 정확한 위치의 spectrum을 얻기 위해선 조영제를 사용 하여 대조도를 높인 다음 MRS를 시행하는 것이 바람직 할 것으로 사료된다.

This study was carried out to examine the effective wet harvesting solution for development of wet distribution system in standard chrysanthemum (Dendranthema grandiflorum) ‘Baekma’. The cut flowers were treated immediately in floral preservative solutions or dry condition after harvesting, and then the effects on quality of cut flower were compared. Also, we investigated the effects of NaOCl and sucrose on vase life and quality of cut flower. When the cut flowers were treated immediately in tap water, Chrysal OVB, Floralife, Hiflora solutions after harvesting, flower diameter and fresh weight of cut flower increased compared to dry condition treatment. In single treatment of 100 mg･L-1 NaOCl as wet harvesting solution, flower diameter and fresh weight of cut flower increased more than other treatments, and vase life was prolonged to 1.5 days than control. But, flower diameter and fresh weight of cut flower decreased in 0 or 200 mg･L-1 NaOCl. When the cut flowers were treated in combination solution of 100 mg･L-1 NaOCl and 0.1% sucrose, the flower diameter was the largest by 9.8 cm, and fresh weight of cut flower was maintained the highest in holding solution. On the other hand, flower diameter and fresh weight of cut flower were lowest in combination solution of 100 mg･L-1 NaOCl and 2.5% sucrose. There was no difference in vase life between treatments mixed with NaOCl and sucrose. Therefore, it was suggested that treatment mixed with 100 mg･L-1 NaOCl and 0.1% sucrose as wet harvesting solution was the most effective for vase life and quality of cut flower in standard chrysanthemum ‘Baekma’.

This study was conducted to investigate the effects of rooting promoters on rooting and seedling quality in Buddleja davidii ‘Empire Blue’, Hydrangea paniculata ‘Magical Candle’, Hydrangea arborescence ‘Annabelle’, Stephanandra incisa semi-hardwood cuttings. IAA and IBA (500, 1000, or 1500 mg･L-1 soaking for 30 minutes and 3,000 mg･L-1 dipping for 10 seconds) or RootoneTM were used as rooting promoter. In B. davidii ‘Empire Blue’, IBA 1,500 mg･L-1 soaking reduced rooting percentage than control, but the effect of rooting promoters was generally insignificant. Number of leaves and shoot length were reduced in RootoneTM and IBA 1,500, 3,000 mg･L-1 treatments. IAA 1,000~3,000 mg･L-1 and IBA 500 mg･L-1 treatments showed better mat formation than control. The rooting ratio of H. paniculata ‘Magical Candle’ increased to 66.7% in IBA 1,500 mg･L-1 soaking treatment compared with 26.4% in the control. The mat formation was higher in RootoneTM, IAA and IBA treatments compared to control, and root length showed longer tendency in IAA and IBA except RootoneTM. The rooting ratio of H. arborescence ‘Annabelle’ was highest at 70.8% in the control and auxin treatments showed negative effect on the rooting percentage except IAA 1,000 mg･L-1 soaking treatment. The mat formation was very poor in IBA 1,000 and 1,500 mg･L-1 soaking at 1.1 and 1.3, respectively. S. incisa showed high rooting percentage at RootoneTM (80%) and IAA 1,500 mg･L-1 (80%) treatments compared to control (51.7%). Root length and dry weight were high in IAA 1,500 mg･L-1 soaking treatment. As a result, B. davidii ‘Empire Blue’ and H. arborescence ‘Annabelle’ did not need rooting promoter for stem cuttings, and IBA 1,500 mg･L-1, IAA 1,500 mg･L-1 soaking treaments could be used to improve rooting and seedling quality of H. paniculata ‘Magical Candle’ and S. incisa semi-hardwood cuttings, respectively.

This study was conducted to analyze the correlation between cultivation environment, cropping system, and the quality of cut flower in autumn-winter season chrysanthemum‘Jinba’, and to suggest the cultivation factors that can improve the quality of cut flower. It was examined for cultivation environment such as average day and night temperature, average day and night relative humidity, average day and night vapor pressure deficit (VPD), and integrated solar radiation of 4 farms planted in mid-October. Also, it was surveyed for cropping system such as cutting condition, growth period, irrigation method, soil chemical properties. Chrysanthemum ‘Jinba’ was harvested in order to investigate the quality of cutting of four farms, and then growth, chlorophyll content, and vase life of cut flowers were investigated. Based on these data, it was analyzed for the correlation between cultivation environment, cropping system, and quality of cut flower elements. In correlation between cultivation environment and quality of cut flower, the average night temperature showed a negative correlation with the growth of cut flower, and it was no correlation with other environmental factors. The vase life showed a negative correlation with the average day and night temperature and VPD, and a most positive correlation with the average day and night humidity. In correlation between cropping system and quality of cut flower, the cutting length, period of vegetative growth, daily irrigation amount, and total irrigation amount showed a less positive correlation, and leaf number of cutting and soil pH showed a most positive correlation with growth of cut flower. On the other hand, soil EC showed a less negative correlation, and days to flowering after light out showed a most negative correlation with growth of cut flower. The vase life of cut flower was not correlated with the cropping system factors.

A comparison of the growth, hematological values, fatty acids, and gonadal and growth hormonal changes of river puffer, Takifugu obscurus, tiger puffer, T. rubripes, their hybrids (river puffer × tiger puffer) and hybrid triploids was performed during 3 months of their early growth period. Several features were observed during these 3 months: hybrids showed the highest levels of specific growth rate, 1.48%; hybrid triploids showed the smallest change in viscera fat (P<0.05), but GSI was not significantly different among groups (P>0.05). Considering hematological parameters, hybrid triploids had increased mean corpuscular volume and mean corpuscular hemoglobin (P<0.05), but other parameters were not significantly different between groups (P>0.05). With respect to fatty acids, puffer fish, hybrids and hybrid triploids contained fatty acids such as SFAs, MUFAs, n-3 PUFAs and n-6 PUFAs. There were significantly different amounts of total fatty acids between groups (P<0.05), however, rates of changes in fatty acids did not differ significantly between groups (P>0.05). Gonadal hormone (estradiol and testosterone) changes in the river puffer and tiger puffer were significantly higher than that observed in hybrids and hybrid triploids. The hybrids and tiger puffers had higher amounts of growth hormone (thyroid stimulating hormone and thyroxine) than the hybrid triploids and river puffers (P<0.05).

본 연구는 MR Sialography 검사 시 사용되는 타액분비촉진제를, 새로운 고체 자극제로 대체하더라도 신호강도는 차이가 없다는 것을 증명함으로써, 기존 액체 자극제의 사용으로 인해 발생되는 문제점을 개선하고자 하였다. 연구방법은 2016년 1월부터 동년 8월까지 타액선 질환이 없는 60명을 대상으로, 액체 자극제와 고체 자극제를 적용한 그룹으로 나누어 각각 영상을 획득한 후, 자극제의 종류에 따른 이하선 관의 신호강도를 비교 평가하였다. 연구결과, 기존의 액체 자극제(59.42±15.74)에 비해 새로운 고체 자극제(61.80±13.99)를 사용했을 경우 신호강도는 4.01%(2.38) 증가하였으나, 통계적으로 유의한 차이를 보이지 않았다. 결론적으로 자극제의 종류에 따른 신호강도는 차이가 없음으로 새로운 고체 자극제를 사용하면 기존의 액체자극제의 사용으로 인해 발생되는 여러 가지 문제점을 개선할 수 있다.

In this study, we investigated the growth of striped mullet (Mugil cephalus), Yesso scallop (Patinopecten yessoensis) and kelp (Saccharina japonica) farmed under the IMTA (integrated multi-trophic aquaculture) system developed by national institute of fisheries science (NIFS). The farmed striped mullets grew from an initial length and weight of 152.5±12.1 and 41.6±7.8 g in October 2013 to 154.2±5.6 and 47.5±8.6 g in November, 160.2±8.7 and 55.9±9.1 g in December and 168.4±9.6 and 58.4±8.7 g in January. The fish continued to grow and reached 190.2±9.4 in length and 87.5±8.9 g in weight in April and 256.4±9.7 and 156.7±6.7 g in October 2014. The daily growth rate (DGR) for total fish length was 0.015 0.1 /day during the periods of fast growth and attained 0.038 0.1 /day during February March. The kelp grew from an initial blade length and wet weight of 1.19±0.2 and 0.0028±0.0012 g in January 2014 to 3.3±0.8 and 2.5±0.9 g in February and 126.5±11.6 and 107.4±22.6 g in March, after which, erosion occurred and slowed the growth. The DGRs for kelp length ranged 0.03 1.9 /day in January 2014 and increased to 0.88 1.9 /day during March April. Increasing water temperatures beginning in April lowered the DGR to 0.03 /day. Yesso scallops grew from an initial shell length, shell height and wet weight of 11.83±0.6 , 12.68±0.7 and in September 2013 to 19.9±2.5 , 20.8±2.6 and 0.9±0.04 g in November 2013. They continued to grow to 45.91±0.71 in shell length, 42.55±0.8 in shell height and 12.7±1.3 g in wet weight by May 2014 and 60.2±2.51 , 554.6±2.61 and 24±2.70 g by October 2014. The DGRs for shell length of Yesso scallop ranged from 0.02 to 0.256 /day with higher values of 0.256 0.27 /day during November December 2013 and March April 2014.

Localized atmospheric conditions between multi-reference stations can bring the tropospheric delay irregularity that becomes an error terms affecting positioning accuracy in network RTK environment. Imbalanced network error can affect the network solutions and it can corrupt the entire network solution and degrade the correction accuracy. If an anomaly could be detected before the correction message was generated, it is possible to eliminate the anomalous satellite that can cause degradation of the network solution during the tropospheric delay anomaly. An atmospheric grid that consists of four meteorological stations was used to detect an inhomogeneous weather conditions and tropospheric anomaly applied AWSs (automatic weather stations) meteorological data. The threshold of anomaly detection algorithm was determined based on the statistical weather data of AWSs for 5 years in an atmospheric grid. From the analytic results of anomaly detection algorithm it showed that the proposed algorithm can detect an anomalous satellite with an anomaly flag generation caused tropospheric delay anomaly during localized atmospheric conditions between stations. It was shown that the different precipitation condition between stations is the main factor affecting tropospheric anomalies.

Extreme tropospheric anomalies such as typhoons or regional torrential rain can degrade positioning accuracy of the GPS signal. It becomes one of the main error terms affecting high-precision positioning solutions in network RTK. This paper proposed a detection algorithm to be used during atmospheric anomalies in order to detect the tropospheric irregularities that can degrade the quality of correction data due to network errors caused by inhomogeneous atmospheric conditions between multi-reference stations. It uses an atmospheric grid that consists of four meteorological stations and estimates the troposphere zenith total delay difference at a low performance point in an atmospheric grid. AWS (automatic weather station) meteorological data can be applied to the proposed tropospheric anomaly detection algorithm when there are different atmospheric conditions between the stations. The concept of probability density distribution of the delta troposphere slant delay was proposed for the threshold determination.

We assessed the effects of various dietary conditions on the growth, phenotypic traits, and morphometric dimensions of rock bream, Oplegnathus fasciatus and on the morphometric dimensions of sectioned olive flounder, Paralichthys olivaceus. Rock bream in the fed group increased in body weight, standard length, and condition factor, but these parameters decreased significantly for fish in the starved group (P < 0.05). The head connection dimensions of fish in the fed group decreased, while for starved fish there was increase in external morphometric dimensions (P < 0.05). In both species, sectioned morphometric analysis revealed that fish in the fed group had a larger body circumference and cross-cut sectional area, and greater cross-cut section height, relative to the starved group (P < 0.05).