• Korean Journal of Environment and Ecology
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• v.15 no.4
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• pp.361-368
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• 2002

The valley forests located at the east-facing slope and the west facing slope in Hambaeksan area were studied to investigate forest structure in relation to aspect and altitude of the slope. There was little difference in density. mean DBH and basal area of the tree layer between east-facing slope and west-facing slope. The importance percentages of Tilia amurensis and Betula costata in west-facing slope were higher than those in east-facing slope. However, the importance percentages of Quercus mongilica and Fraxinus rhynchophylla in the west facing slope were lower than those in east-facing slope. Species diversity of the west-facing slope was 1.415 and that of the east-facing slope was 1.328. Elevation trends were also found for forest structure. As elevation Increased basal area and mean height of the tree layer decreased in both of east-facing slope and west-facing slope. There was a tendency that number of species, species diversity and evenness decreased with increasing elevation. The importance percentage of Quercus mongolica increased with increasing elevation while those of Betula costata and Maackia amurensis decreased. The result of cluster analysis for the tree and subtree layer indicated that the studied forests were classified into the mixed forest community of broad-leaved tree species at west-facing slope and the low and middle elevation belts of east-facing slope and Quercus mongolica community at the high elevation belt of east-facing slope. Quercus mongolica was significantly and positively correlated with Symplocos chinensis for. pilosa, Acer tschonoskii var. rubripes and deutzia glabrata. Betula costata was significantly and negatively correlated with Quercus mongolica and Acer pseudo-sieboldianum.

• Korean Journal of Environment and Ecology
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• v.21 no.3
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• pp.213-222
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• 2007

The goal of the study is to provide basic information that can be used to come up with environmental interpretation methods that are appropriate to the conditions of urban parks. For this matter, research was conducted to find out whether the environmental interpretation that was provided to the visitors of the World Cup Park Visitor Center encouraged them to become interested in the environment and to understand how such environmental interest was related to the level of satisfaction that the visitors were experiencing from their visits to the park. At the same time, the research was designed to find out whether the park's visitors were affected differently in terms of their environmental interests and their experience depending on the two different types of environmental interpretations; Interpreter's Interpretation and Self-guiding Interpretation. Experimental result showed no statistically meaningful correlation between environmental interpretation and environmental knowledge, though the experimental group subjected to environmental interpretation was found to have higher environmental knowledge than that of the control group, which was not subjected to environmental interpretation. As for the correlation between environmental knowledge, which was acquired through environmental interpretation, and environmental interest, the group, which showed big changes in terms of the volume of environmental knowledge, was found to have higher environmental interest than that of the group, which recorded a low level of changes in the volume of environmental knowledge. Also, the difference in their level of environmental interest was big enough to be acknowledged statistically. Also environmental interest, which was created thanks to environmental interpretation, was found to affect the level of satisfaction visitors feel when visiting the park. Even though the study was intended to find out how environmental interpretation affects park visitors by means of analysis that can be proved based on facts, it was difficult to control some of the variables due to the circumstances under which the experiments were conducted. Despite this, the study can be considered meaningful in the fact that the researches and experiments were conducted at a park that is actually visited by people. It is also believed that as one of the first studies done on the World Cup Park, it could serve as a basis upon which future studies could be carried out.

• Food Science and Preservation
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• v.24 no.8
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• pp.1168-1179
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• 2017

In this study, we tried to screen the Bacillus strain having safety probability by isolation of strains from traditional fermented food, measurement of probiotic properties, and the fermentative characteristics of Cheonggukjang. We isolated 400 Bacillus-like isolates from traditional fermented foods. Selected strains examined on the prevalent characteristic such as extracellular enzyme and antibacterial activities, and their safety probability was confirmed by biogenic amine productivity, hemolytic, and harmful substances and enzyme productivity. We selected the 5 strains by analysis of biogenic amine, antibacterial and B. cereus toxic associated gene. Five selected strains were examined on cell surface hydrophobicity, and bile and acid tolerance, and we selected the SRCM100730 as the final strain. SRCM100730 was confirmed B. amyloliquefaciens by 16S rRNA sequencing, and named the B. amyloloquefaciens SRCM100730 (KCCM11966P). Finally, we manufactured Cheonggukjang using SRCM100730 for confirmation of fermentation properties. Manufactured Cheonggukjang did not contain B. cereus, and showed that ${\gamma}$-PGA and extracellular enzyme activities were superior to commercial Chunggukjang. Amino nitrogen content was 544.02 mg% and 26 free amino acid were detected, and the bitterness-related amino acid content was lower than commercial Cheonggukjang. Especially, the amount of GABA was 3 fold higher than commercial Cheonggukjang. These results suggest that SRCM100730 have high availability in commercial probiotics market and fermented food industry.

• Management & Information Systems Review
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• v.35 no.1
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• pp.189-206
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• 2016

It was required to attach the documents on the details of external audit including the number of the participants in external audit, audited parts and audit times under the Article 7-2 on the audit report to the accounting audit report from 2014 in accordance with the amendment to the Act on External Audit of Stock Companies. This study aim to calculate the audit fee based on the estimated cost of service calculation of the government contribution agencies by reflecting the implementation of the revised external audit. This study calculated the audit fee for the target company (a listed company assumed to have no internal control risks and relevant audit risks for unqualified opinion in the previous year, 100 billion won of total amount of asset, manufacturing company in the previous year and preliminary client request) by putting together four items of expenditure including employment costs, expenditure, general management expenses and profit in accordance with the calculation system of cost of service under the State Contract Act. Then, it used the data collected from the documents on the details of the revised external audit after requesting estimation on the target company with the estimated cost to Big-4 accounting firms to identify the participants and times of the accounting audit. The employment costs applied 150% of participation rate of the base price of employment costs for the academic research service cost in 2014, the expenditure used the average value of accounting firms of corporate business management analysis of the Bank of Korea (2013), the general management expenses applied 5% of the general management rate of service business under Article 7-1 of the Enforcement Rule of the Act on Contracts to which the State is a Party and the profit applied 10% of profit rate of service business under Article 7-2 of the Enforcement Rule of the Act on Contracts to which the State is a Party. Based on the calculation of the estimated costs by applying the above, the audit fee was estimated at 50,617,769won. Although the result is not the optimal audit fee, it may be used as a basic scale to compare the audit fees of companies without criteria. Also, such amendment to the Act on External Audit of Stock Companies may improve independence of auditors and transparency of the accounting system rather than previous announcing only the total audit times.

• Management & Information Systems Review
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• v.35 no.4
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• pp.169-184
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• 2016

Deferred tax assets (liability) in a company's financial statements are to reflect the temporary difference between taxable income and accounting income and therefore can provide useful information as a proxy for discretionary accruals. In addition, deferred tax assets allow a company to manage its earnings by reviewing the feasibility of the assets' recognition. As such, this study focused on deferred tax assets to examine their relationship with discretionary accruals, which were measured by a modified Jones model (Dechow et al. 1995), and investigated the impact of audit quality on this relationship. In order to control for the effects of tax rate change and measurement credibility, deferred tax assets of 2,670 non-financial firms from 2009 to 2010 were collected as samples for the study. The results of the empirical analysis are as follows. First, the samples as a whole indicated that deferred tax assets have a negative relationship with discretionary accruals in a general sense, but a high-quality audit did not reveal a significant relationship between them. Second, the 1,379 samples with negative discretionary accruals did not reveal a significant relationship between deferred tax assets and discretionary accruals; however, the result showed a significant negative relationship under a high-quality audit. These findings suggest that in the case of negative discretionary accruals, a high-quality audit restricts an earnings management technique that utilizes deferred tax assets and that the assets can be a useful tool for detecting discretionary accruals. The present study is meaningful in that, unlike previous research, it combined the two contrasting roles of deferred tax assets-that of an earnings management detector and an earnings management tool-to examine their general relationship. The study also suggested that audit quality could influence the usefulness of deferred tax assets in providing information on discretionary accruals.

• Journal of Korea Port Economic Association
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• v.30 no.4
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• pp.69-89
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• 2014

The business performance of port industry is steadily getting worse due to international environmental regulation. The port industry should be prepared according to ambient condition change. IMO(International Maritime Organization) is tightening up environmental regulation of vessel and maritime industry field. ECA(Emission Control Area), starting with the Baltic, has initialized and has been expanded. Korea must strengthen the control of vessel in accordance with IMO's restriction, if Korea is designated as emission control area. These situations cause the expansion of LNG-fuelled ships. Add to the larger trend of ships, Korean government should be done a preemptive action against LNG bunkering industry. This study proposes the concept of floating offshore LNG bunkering system and is conducted its economic feasibility evaluation based on empirical analysis. We examine the theoretical foundation and basic information via "A Planning Study on the Engineering Development of Floating Offshore LNG Bunkering Terminal" in 2013 and we evaluate the business potential by using the report above mentioned. The results of this study are as follows. The values of B/C analysis are between 0.679 and 2.516 depending on market share and R&D contributiveness. In case of 10.9%(market share), if market share are 50% and 60%, the value of B/C analysis are 0.697 and 0.837 respectively. Except in two cases, all remaining values are over 1.0. Moreover, the research is conducted sensitivity analysis to remove the project uncertainty. In order to maintain economical validity, a project manager have to establish business strategies which are not to cause increase of expense and sustain market share and R&D contributiveness in the scenario with normal levels.

• Journal of Korean Home Economics Education Association
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• v.21 no.4
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• pp.1-17
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• 2009

The purpose of this study was to investigate recognition of food additives, to provide the basic data for food education of high school students. The survey was conducted from 560 students who are boys and girls of high schools in Gwangju. Data were analyzed by a SAS program. According to the survey, an usual recognition for additive food according to related variable showed that it was the highest ratio of 4.18 that policy on complete labeling of foods should be requested for additive food but it showed the lowest 2.17 that additive food is promoting quality of food. In a difference of a degree of a correct answer of knowledge for additive food and knowledge according to related variable, a degree of a correct answer of knowledge for additive food showed a lot of interest in safety in that knowledge for safety showed 79.45 but were showed much lower 7.5% for a degree of a correct answer of actual knowledge of additive food among food ingredients labels. A a degree of a demand of information, safety concerns and understanding a uses of additive food according to sex and a grade showed that in a degree of a demand of information, the students have ever heard information of additive food was the girls were more than the boys and also freshmen were the most answered and have ever heard term of additive food was the boys were more than the girls and the sophomore students were the most answered questionnaire for media of TV. Radio. Newspaper and so forth. A degree of necessity the students know additive food was the most answered of positive from the boys and freshmen. Where the students would like to learn additive food was answered of media from the boys school teacher from the girls school teacher from the freshmen, media from the sophomore and the junior.

• Journal of Life Science
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• v.17 no.3 s.83
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• pp.368-374
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• 2007

The purpose of this study was to investigate the effects of different type of triglycerides (MCT & LCT) on weight, survival time, energy substrate (FFA, TG, pyruvate, lactate), insulin and lipase in the trained rats. Fifty-four Sprague-Dawley rats were divided into 3 groups: control group (CG, n=18), MCT supplement group (MG, n=18), and LCT supplement group (LG, n=18). They also were divided into 3 periods: trained resting (R, n=6) and trained & exercise load (E, n=6), and survival time test was performed to know the supplemented effects. Body weight of all animals was checked every week, MCT group and LCT group received supplementary MCT and LCT orally and preliminary swimming training for 6 days before the start of main experiment. All animals received 15-minute swimming training 5 times during first week of experiment, and swimming training time was increased 15 minutes every week until it reached 90 minutes at last 9th week. After last swimming training, animals were fasted for 12 hours and blood samples were taken from abdominal aorta in the Department of Animal Medicine at the D university Animal Center. Among the CGE, MGE, and LGE groups, the MGE had the greatest increase in physical performance time. In the FFA levels, there was significant differences(p<.05) in CG, MG and LG groups, and also there was major difference of FFA levels in the MG and LG. In the lipase levels, there was signifi.ant differences (p<.05) in CG, MG and LG groups. MG was the greatest than the other groups. In the insulin hormone levels, there was the great differences (p<.05) in LG compare to CG groups, whereas there was no significant difference in the CG and MG. In conclusion, these results suggest that regular prolonged physical training with MCT supplementation, improves exercise performance time through the increase of energy substrate utilization, lipase activity and FFA levels, irrespective of insulin hormone responses.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.13 no.8
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• pp.3561-3569
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• 2012

This study investigated the effect of mulberry fruit extract(MFE) on antioxidant and anti-inflammatory activities of middle aged women with rheumatoid factor (RF). Thirty two middle-aged subjects were divided into two groups which were normal middle-aged group (NMG) and abnormal middle-aged group whose serum RF level were > 10 u/mL (AMG). All groups had consumed MFE (100 mL/day) for 4 weeks. Anthropometric measurements, serum inflammatory factors, serum oxidative stress markers analyses were performed at baseline and then at 4 weeks following the study. There were no significant differences in anthropometric measurements, including BMI, WHR and body fat composition between two groups. But after 4 weeks MFE consumption, serum levels of C-reactive protein (CRP), ferric-reducing ability of plasma (FRAP), serum TNF-${\alpha}$, IL-2, IL-4 had significantly decreased (p<0.05) in AMG. These findings suggested that the MFE consumption as food may be protective against oxidation and inflammation like RA.

• Journal of Korean Home Economics Education Association
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• v.29 no.3
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• pp.33-48
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• 2017

The purpose of this research was to analyze the contents of housing teaching learning studies in Home Economics of secondary schools since 2001. The 22 research, drawn from the database 'riss4u', were analyzed in terms of general information of the paper (studied institution & year, implementation & evaluation, subject of study & size) and specific contents of teaching learning plans (theme, curricula & textbooks, methode & # of lessons, resources). The results showed that most studies were reported during the 7th or the 2007 revised curricula period. All, except one doctoral dissertation, were master's theses from a few universities. In all studies, ranging from 2 to 15 lessons, teaching learning plans were implemented and evaluated in the class of the researcher while some were applied in other schools, too. The theme of the teaching learning plans varied but were concentrated on one out of two content elements and two out of six learning elements. The 2007 revised curriculum seems to be an important turning point, not only reinforcing the analyses of the curricular and textbooks in the analyzing stage but also facilitating the use of various methods for the lessons in the developing stage. Practical problem based model was the most frequently adopted, while cooperative learning and ICT served as fundamental although not always mentioned. Various teaching resources such as UCC, reading materials, PPT were developed for the teacher. Activity sheets were the most frequently used for the students, followed by reading materials. Because teaching learning is an essential core of education, teaching learning studies should be more actively conducted and the variety of subject topics, methods and resources should also be obtained by more researchers.