• Title/Summary/Keyword: 가이드 조건

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The Study about Developing More Rational Valuation Model to the Early Stage Companies (초기기업에 대한 정량적 가치평가 모델 구축에 관한 탐색적 연구)

  • Kang, Sang-Wook;Yang, Young-Seok;Yang, Soo-Hee
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.12 no.4
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    • pp.15-24
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    • 2017
  • The major goal of this paper falls on developing new rational valuation model, to help companies and investors in the early stage of growth as to preparing and negotiating valuation of investment, by applying new reasonable discount indexes of calculating Discount Cash Flow in valuation of the start-up which has been recognized the critical fatal flaws of DCF with them. There are three specific studies done in this paper. First, this paper found the solid and viable bases of rational discount indexes as to applying DCF in valuing companies in the early growth stage with reviewing the previous studies including Berkus method, Scorecard Method, and Risk factor Summation method classified the most effective tools of valuing pre-revenue generating companies. Second, this paper quoted and analyzed the previous models and studies, so called, 'DCF-Prime' of applying DCF method as to value companies in the early growth stage by taking all risk factors innate to the companies in the early growth stage as the discount rate Beta coefficient. Third, this paper propose more viable and solid valuation models, so called, 'DCF-Plus'of combing all validated valuation factors in Berkus, Scorecard, and Risk Factor Summation methods into applying separate discount bracket after DCF Valuation over the companies in the early growth stage instead of taking them as the factors of discount rate, beta coefficient, like the previous model of DCF-Prime. DCF-Plus mainly developed in this paper will not only provide more rational valuation bases as to investment negotiation between companies and investors in the early growth stage, but also providing more accountable guidelines to companies in the early growth as to prepare investment raising and accelerating their company's value by themselves.

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Influence of crown-to-implant ratio of short vs long implants on implant stability and marginal bone loss in the mandibular single molar implant (하악 구치 단일임플란트 수복에서 임플란트 길이에 따른 치관-임플란트 비율이 임플란트안정성 및 변연골소실에 주는 영향)

  • Baek, Yeon-Wha;Kim, Bongju;Kim, Myung-Joo;Kwon, Ho-Beom;Lim, Young-Jun
    • Journal of Dental Rehabilitation and Applied Science
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    • v.34 no.4
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    • pp.280-289
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    • 2018
  • Purpose: The purpose of this randomized clinical trial is to determine whether implant length and the crown-to-implant (C/I) ratio influence implant stability and peri-implant marginal bone loss (MBL). Materials and Methods: 46 patients with single tooth missing in the posterior molar region of the mandible were included in this study. 19 implants (CMI IS-III $active^{(R)}$ long implant) of 5.0 mm diameter and 10 mm length were installed for the control group, while 27 implants (CMI IS-III $active^{(R)}$ short implant) of 5.5 mm diameter and 6.6, 7.3 or 8.5 mm length were placed for the experimental group. Each implant was inserted and immediately loaded using the digitally pre-fabricated surgical template and provisional restoration. The CAD-CAM monolithic zirconia crown was fabricated at 3 months after the surgery as a definitive restoration. The ISQ value and the MBL was measured at 48 weeks after the surgery. The correlation between the C/I ratio, MBL, and secondary implant stability was analyzed. Results: Successful results in terms of ISQ and MBL were achieved with both groups. There was no significant difference between the groups in terms of ISQ values and MBL at 48 weeks after the surgery (P > 0.05). No significant correlation was found between the C/I ratio and secondary stability as well as the C/I ratio and the MBL (P > 0.05). Conclusion: The influence of C/I ratio in both groups was not shown on the stability nor the marginal bone loss in implants supporting single crown of the mandible. Short implant could be a preferable alternative option in the reduced bone height mandible under the limited condition despite its higher C/I ratio.

Investigation of Heavy Metal Migration from Food Contact Materials used for Food Delivery Using an Inductively Coupled Plasma-Mass Spectrometer

  • Chae-Yeon Hwang;Young-Jun Kim
    • Journal of Food Hygiene and Safety
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    • v.38 no.2
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    • pp.37-45
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    • 2023
  • The surge in food delivery systems during the coronavirus 2019 pandemic necessitated this study of heavy metal migration from food contact materials (FCMs). A total of 104 samples of FCMs, comprising 51 polypropylene (PP), 21 polyethylene (PE), and 32 polystyrene (PS) samples of six different types of FCMs (containers, covers, table utensils, cups, pouches, and wrappers) used for food delivery distributed in Korea, were collected and investigated for migration of three heavy metals (Pb, Cd, and As) using inductively coupled plasma-mass spectrometry (ICP-MS) to determine whether they complied with Korea's Standards and Specifications for Utensils, Containers, and Packages. Acetic acid (4%, v/v) was used as the food simulant, and tests were performed at 100℃ (in harsh conditions) for 30 min. Linearity of Pb, Cd, and As showed acceptable results with a coefficient of determination (R2) value of 0.9999. Limit of detection (LOD) and limit of quantification (LOQ) of Pb, Cd, and As were 0.001, 0.001, and 0.001 ㎍/L and 0.002, 0.003, and 0.003 ㎍/L, respectively. Accuracy and precision results complied with the criteria presented in the European Commission Joint Research Centre guidelines. The average concentration of Pb, Cd, and As migration detected in a total of 104 samples was 0.009-0.260 ㎍/L, which was very low compared with the migration specification set in the Standards and Specifications for Utensils, Containers, and Packages. The maximum level of Pb corresponded to 0.23% of the migration limit. There were no samples exceeding the limit. Thus, this study confirmed that the heavy metal contents of FCMs used for delivery food distributed in Korea were safely managed. The data from this study represent an invaluable source for science-based safety management of hazardous heavy metals migrating from FCMs used in the food delivery industry.

Optimization and Applicability Verification of Simultaneous Chlorogenic acid and Caffeine Analysis in Health Functional Foods using HPLC-UVD (HPLC-UVD를 이용한 건강기능식품에서 클로로겐산과 카페인 동시분석법 최적화 및 적용성 검증)

  • Hee-Sun Jeong;Se-Yun Lee;Kyu-Heon Kim;Mi-Young Lee;Jung-Ho Choi;Jeong-Sun Ahn;Jae-Myoung Oh;Kwang-Il Kwon;Hye-Young Lee
    • Journal of Food Hygiene and Safety
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    • v.39 no.2
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    • pp.61-71
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    • 2024
  • In this study, we analyzed chlorogenic acid indicator components in preparation for the additional listing of green coffee bean extract in the Health Functional Food Code and optimized caffeine for simultaneous analysis. We extracted chlorogenic acid and caffeine using 30% methanol, phosphoric acid solution, and acetonitrile-containing phosphoric acid and analyzed them at 330 and 280 nm, respectively, using liquid chromatography. Our analysis validation results yielded a correlation coefficient (R2) revealing a significance level of at least 0.999 within the linear quantitative range. The chlorogenic acid and caffeine detection and quantification limits were 0.5 and 0.2 ㎍/mL and 1.4, and 0.4 ㎍/mL, respectively. We confirmed that the precision and accuracy results were suitable using the AOAC validation guidelines. Finally, we developed a simultaneous chlorogenic acid and caffeine analysis approach. In addition, we confirmed that our analysis approach could simultaneously quantify chlorogenic acid and caffeine by examining the applicability of each formulation through prototypes and distribution products. In conclusion, the results of this study demonstrated that the standardized analysis would expectably increase chlorogenic acidcontaining health functional food quality control reliability.

Evaluation of the Perception and Satisfaction of Working and Internship Abroad -By Undergraduates Studying in Culinary and Foodservice Departments- (해외 취업 및 인턴쉽에 대한 인식과 만족도에 관한 연구 -조리 및 외식관련 전공자를 대상으로-)

  • Choi, Young-Hee;Kim, Il-Soon;Kim, Soo-Yeun
    • Journal of the East Asian Society of Dietary Life
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    • v.19 no.2
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    • pp.287-294
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    • 2009
  • This study was conducted to evaluate the perception and satisfaction of undergraduates majoring in culinary arts and food service with working and internship abroad. The responses of the participants to 10 questions regarding perception and 13 questions regarding the importance and satisfaction with working and internship abroad were measured on a 5 point Likert scale. The primary results were as follows : 1) The subjects were composed of 50.9% male and 49.1% female students, of which 42.1% were employed and 57.9% experienced an internship abroad. 2) Most students went abroad to gain experience with respect to various foreign cultures in response to recommendations by the western cuisine department. 3) The items "I wish to conduct my affairs continuously"(M=4.21) and "I have good relationships with my colleagues at work"(M=4.11) received the highest points from male and female respondents, respectively. 4) Male students considered "cooperation among divisions"(M=4.11), "language skills"(M=4.38), and "kitchen environment"(M=4.34) to be very important. However, female students believed that "language skills"(M=4.36),"social relationships"(M=4.21), and "wage income"(M=4.18) were most important. Furthermore, male students were most satisfied with "company size" (M=4.28), "kitchen environment"(M=4.21), and "business hours"(M=4.10), while female students were most satisfied with "kitchen environment","incentive"(M=4.14) and "social relationships"(M=4.11).

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