• Korean Journal of Fisheries and Aquatic Sciences
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• v.23 no.1
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• pp.40-50
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• 1990

The purpose of this paper is to develop a colorant from krill, Euphausia superba, process wastes for use in food products. Carotenoproteins were extracted from preboiled krill processing offal(PKPO) and raw frozen krill processing offal(RKPO) with the aid of proteolytic enzymes. The long-term stability of the astaxanthin associated with the carotenoprotein by the addition of pretense inhibitor and antioxidant to the product were also investigated. Total astaxanthin contents of PKPO and RKPO were $35.1mg\%,\;22.1mg\%$ and those in carotenoproteins were $98.6mg\%,\;61.9mg\%$, respectively. The chitin contents of PKPO and RKPO were $6.9\%,\;4.5\%$, however, those of carotenoproteins were not determined. When $0.5\%$ trypsin was added to the extraction medium containing 0.5M $Na_3EDTA$ at $4^{\circ}C,\;74\%$ of astaxanthin and $83\%$ of the protein of PKPO were recovered as carotenoprotein in 24hrs. The amino acid profile in carotenoprotein was mainly composed of glutamic acid, methionine, aspartic acid and isoleurine. Their contents amounted to about 40% of the total amino acids, followed by alanine, phenylalanine, Iysine, leucine, threonine and tyrosine in that order, with a small amount of cysteine and tryptophan. The levels of essential amino acids were high as much as $38.3\%\~43.6\%$ of the total amino acids. The maximum observance of the carotenoid fraction from krill processing offal and from carotenoprotein was 469nm in petroleum ether. The separated components of carotenoprotein by TLC had Rfs $0.20\~0.23\;0.56\~0.60$ and $0.88\~0.91$. The carotenoids were comprised of astaxanthin, astaxanthin monoester and asthaxanthin diester in $25\~30\%\;,35\~40\%$and $40\~45\%$, respectively. The loss of carotenoids in the carotenoprotein can be prevented by the addition of pro-tease inhibitor(trasylol) and antioxidant(BHT) below $4^{\circ}C$.

• Journal of Intelligence and Information Systems
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• v.20 no.4
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• pp.141-154
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• 2014

The adoption of International Financial Reporting Standards (IFRS) is the one of important issues in the recent accounting research because the change from local GAAP (Generally Accepted Accounting Principles) to IFRS has a substantial effect on accounting information. Over 100 countries including Australia, China, Canada and the European Union member countries adopt IFRS (International Financial Reporting Standards) for financial reporting purposes, and several more including the United States and Japan are considering the adoption of IFRS (International Financial Reporting Standards). In Korea, 61 firms voluntarily adopted Korean International Financial Reporting Standard (K-IFRS) in 2009 and 2010 and all listed firms mandatorily adopted K-IFRS (Korea-International Financial Reporting Standards) in 2011. The adoption of IFRS is expected to increase financial statement comparability, improve corporate transparency, increase the quality of financial reporting, and hence, provide benefits to investors This study investigates whether recognized accounts receivable discounting (AR discounting) under Korean International Financial Reporting Standard (K-IFRS) is more value relevant than disclosed AR discounting under Korean Generally Accepted Accounting Principles (K-GAAP). Because more rigorous standards are applied to the derecognition of AR discounting under K-IFRS(Korea-International Financial Reporting Standards), most AR discounting is recognized as a short term debt instead of being disclosed as a contingent liability unless all risks and rewards are transferred. In this research, I try to figure out industrial responses to the changes in accounting rules for the treatment of accounts receivable toward more strict standards in the recognition of sales which occurs with the adoption of Korea International Financial Reporting Standard. This study examines whether accounting information is more value-relevant, especially information on accounts receivable discounting (hereinafter, AR discounting) is value-relevant under K-IFRS (Korea-International Financial Reporting Standards). First, note that AR discounting involves the transfer of financial assets. Under Korean Generally Accepted Accounting Principles (K-GAAP), when firms discount AR to banks before the AR maturity, firms conventionally remove AR from the balance-sheet and report losses from AR discounting and disclose and explain the transactions in the footnotes. Under K-IFRS (Korea-International Financial Reporting Standards), however, most firms keep AR and add a short-term debt as same as discounted AR. This process increases the firms' leverage ratio and raises the concern to the firms about investors' reactions to worsening capital structures. Investors may experience the change in perceived risk of the firm. In the study sample, the average of AR discounting is 75.3 billion won (maximum 3.6 trillion won and minimum 18 million won), which is, on average 7.0% of assets (maximum 38.6% and minimum 0.002%), 26.2% of firms' accounts receivable (maximum 92.5% and minimum 0.003%) and 13.5% of total liabilities (maximum 69.5% and minimum 0.004%). After the adoption of K-IFRS (Korea-International Financial Reporting Standards), total liabilities increase by 13%p on average (maximum 103%p and minimum 0.004%p) attributable to AR discounting. The leverage ratio (total liabilities/total assets) increases by an average 2.4%p (maximum 16%p and minimum 0.001%p) and debt-to-equity ratio increases by average 14.6%p (maximum 134%p and minimum 0.006%) attributable to the recognition of AR discounting as a short-term debt. The structure of debts and equities of the companies engaging in factoring transactions are likely to be affected in the changes of accounting rule. I suggest that the changes in accounting provisions subsequent to Korea International Financial Reporting Standard adoption caused significant influence on the structure of firm's asset and liabilities. Due to this changes, the treatment of account receivable discounting have become critical. This paper proposes an intelligent diagnostic system for estimating negative impact on stock value with self-organizing maps and case based reasoning. To validate the usefulness of this proposed model, real data was analyzed. In order to get the significance of this proposed model, several models were compared to the research model. I found out that this proposed model provides satisfactory results with compared models.

• Journal of Animal Science and Technology
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• v.49 no.1
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• pp.41-50
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• 2007

Data from a comparative slaughter experiment with two hundreds of Korean native (Hanwoo) beef steers were utilized to determine net energy and protein requirements for growth (NEg and NPg). Eight randomly selected steers were used in the initial slaughter group of 6 month of age and the remaining steers allocated to treatments within two groups. The restricted groups were fed 1.2 to 1.5% concentrate per kg body weight (BW) in the growing period (6～12 month of age), 1.7 to 1.8% concentrate per kg BW in the early fattening period (13～18 month of age), and concentrate feed ad libitum in the late fattening period (19～30 month of age). Ad libitum groups were fed concentrate ad libitum through the whole period. Rice straw was offered ad libitum for 24 month of two feeding systems. The steers were slaughtered when animals reached every 2 month from 8 to 30 month of age. For all body composition determinations, whole empty body components were weighed, taken each proportional subsample was ground for chemical analysis. Equations developed with the pooled data to predicted NEg and NPg were similar to the equations of Japanese Feeding Standard for Beef Cattle (2000). First equations were developed to predicted NEg; NEg = 0.05332×LBW0.75×DG for restricted treatment and NEg = 0.04912×LBW0.75×DG for ad libitum treatment. Second equations were developed to predicted NPg; NPg = DG × (224.7－0.251×LBW) for restricted treatment and NPg=DG×(210.1－0.214×LBW) for ad libitum treatment.

• Journal of The Korean Society of Grassland and Forage Science
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• v.4 no.1
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• pp.35-40
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• 1983

This study was conducted to investigate the effect of some kinds of tree litters covered the soil surface on the germination, establishment, sward composition, and herbage production of the grasses sown by the oversowing method. The litters were leaves of Pinus rigida Miller, Quercus variabilis Blume, Larix leptolepis Gord, and Alnus hirsuta Rupr. The results obtained were as follows; 1. In the Petri dish, germination was affected by grass species and kinds of litters, especially the percolate from Pinus litter seriously suppressed the early germination of small size seeds such as ladino clover and timothy. 2. In the pot, establishment was slightly suppressed in ladino and timothy by the percolate from Pinus litter, while in others it was decreased relatively. 3. Among the 6 species investigated, the small size seeds of ladino clover and timothy and the large size seeds of red clover, they could be early put into the litter spaces and established well. 4. In Larix litter, the establishment percentage of all species were decreased seriously owing to low moisture retention capacity. 5. Grass height and root length were different in kinds of litters and species. 6. The percentages of establishment on each surface treatments of burning, treading, raking, and the control under Quercus tree were 36, 46, 37, and 31%, respectively. 7. The sward percentage of oversown grasses and legumes was 57.8% in burning, 70.9% in treading, 59.6% in raking, and 54.0% in the control. 8. Treading treatment was most effective to destroy existing vegetation and improve soil-seed contact when oversowing and showed the best result. 9. Yield of dry matter per unit area in treading treatment was higher (p<0.05) than those of the other treatments. The above experimental results suggest the importance of direct oversowing on the litters in the mountainous land and forest land.

• Journal of The Korean Society of Grassland and Forage Science
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• v.28 no.1
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• pp.49-60
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• 2008

A study was conducted to determine the effect of alcohol-fermented feedstuff formulated with byproducts on the fermentation characteristics and dry matter disappearance in the rumen. Dietary treatments were either a soybean curd-based alcohol-fermented feedstuff(AFS) and brewery grain-based alcohol-fermented feedstuff(AFB). The AFS and AFB are composed of 50% commercial beef cattle feed, 50% soybean curd dreg, 5% molasses and 0.5% yeast, and 25% commercial beef cattle feed, 25% brewery grain, 25% soybean curd dreg, 25% corn grit, 5% molasses and 0.5% yeast, respectively. The ruminally cannualted Korean cattle were utilized to investigate the change of ammonia, pH alcohol, volatile fatty acids, and DM digestibility at 0, 2, 4, 8 and 12 hr after feeding. The rumen ammonia concentrations were significantly lower in AFS and AFB with incubation time, especially at 6 hr incubation(AFS, 0.7 mg/dl; AFB, 1.5 mg/dl; control 2.5 mg/dl). Lower rumen pH was observed in AFS and AFB during the early stage of incubation, but no significant difference was found at late stage of incubation. The total VFA concentrations were not affected by diet treatments at 2 hr incubation time, but the concentration significantly decreased after that. The dry matter disappearance was significantly lower in AFS and AFB during the early stage of incubation. However, the dry matter disappearance of AFS and AFB was similar to that of control during the late stage of incubation. It is concluded that the industrial byproducts such as soybean curd dreg and brewery grain were effective materials to make an alcohol fermented feedstuffs and resulted in better fermentation characteristics in the rumen when both were applied to Hanwoo.

• Journal of Animal Science and Technology
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• v.48 no.4
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• pp.503-512
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• 2006

This study was conducted to investigate the effects of dietary Lactobacillus brevis (3.4×108 CFU/g) supplementation on growth performance, DM and N digestibilities, blood cell counts and fecal odor emission compounds in growing pigs. Ninety six crossbred [(Landrace×Yorkshire)×Duroc] pigs with an initial BW of 24.60±1.28kg were used for 42-d feeding trial according to a completely randomized design. Three corn- soybean meal based dietary treatments included: 1) CON (basal diet); 2) LB1 (basal diet + Lactobacillus brevis 0.2%) and 3) LB2 (basal diet+Lactobacillus brevis 0.4%). There were three dietary treatments with eight replicate pens per treatment and four pigs per pen. Through the entire experimental period, ADG, ADFI and gain/feed had no significant differences among treatments(P>0.05). Nitrogen digestibility was increased in LB1 and LB2 treatments compared to CON treatment (linear effect, P<0.05), however, DM digestibility had no significant difference among all the treatments (P>0.05). The WBC, RBC and lymphocyte concentrations in whole blood were not affected by treatments (P>0.05). Fecal NH3N and H2S concentrations were significant decreased in LB2 treatment compared to CON treatment (linear effect, P<0.05). Fecal VFA (acetic acid and propionic acid) concentration was also reduced in LB2 treatment compared to CON treatment (linear effect, P<0.05). In conclusion, Lactobacillus brevis (3.4×108 CFU/g) supplementation at the level of 0.4% can improve nitrogen digestibility and decrease the concentrations of fecal odor emission compounds in growing pigs.

• The Korean Journal of Mycology
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• v.12 no.3
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• pp.105-110
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• 1984

Seven seed samples of corn obtained from Kangweon Provincial Office of Rural Development, Kerea were tested for seed-borne fungi, and found that all the samples tested were infected with Fusarium moniliforme to an extent of $6.0{\sim}79.5%$. Severely infected seed samples showed poor germination on blotter. Seed component plating showed that the fungus present not only in tip caps, pericarps and endosperms, but also in embryos. Heavy infection of the fungus caused severe seed rot and seedling blight in soil, but the damage was not severe and many plants grew without any symptoms when the seeds with light infection were sown in soil. However the fungus was frequently detected from inside of the stems of healthy looking seedlings. The results indicate that the fungus transmit from seed to plant systemically. In inoculation experiments, the fungus produced stem rots on corn plants of 110 days old. The cultivar of Hwangok 3 was revealed more susceptible to the fungus than that of Suweon 19.

• Food Science of Animal Resources
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• v.25 no.4
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• pp.449-457
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• 2005

This study was conducted to evaluate the effects of feeding rye silage on growth performance, blood and carcass characteristics in finishing pigs. The total of eighteen $(Landrace{\times}Yorkshire{\times}Duroc)$ pigs $(94.03\pm0.71kg)$ were used in a 28-days assay. Dietary treatments included 1) CON(commercial diet ME 3,350 kcal/kg and crude fiber $2.84\%$), 2) T1(ME 3,294kcal/kg and crude fiber $2.99\%$ diet with rye silage $1.66\%$) and 3) T2(ME 3,237kcal/kg and crude fiber $3.15\%$ with rye silage $3.32\%$). In growth performance, total feed intake, basal feed intake and average daily feed intake were significantly higher in T1 and T2 treatments than CON treatment(P<0.05). Cortisol concentration in blood of pigs fed rye silage was significantly decreased compare to pigs fed CON diet(p<0.05). In meat quality characteristics, the hunter's $L^*$ value and marbling of pork were the highest in T2 treatment among treatments (P<0.05). Fatty acid composition in lean meat, the composition of palmitic and arachidic acid were significantly Higher in CON than others(P<0.05), also, palmitoleic acid was highest in T2 treatment among treatments(P<0.05). In fats those, palmitic and arachidic acid were the highest in CON treatment than those of other treatments(P<0.05). Digestibility of dry matter and nitrogen in pigs fed T1 and T2 diets were greater than that of pigs fed CON diet(p<0.05). Propionic acid concentration of fecal was the highest in T1 treatment among treatments(P<0.05). In conclusion, feed intake, the hunter's $L^*$ value, meat color of sensory evaluation and marbling of pork were affected by $3.32\%$ rye silage feeding.

• Korean Journal of Poultry Science
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• v.44 no.2
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• pp.113-122
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• 2017

This study was conducted to investigate the effect of dietary supplementation with Lactobacillus, medicinal plant extracts, and plant extracts on growth performance, cecal microflora, relative organ weight, and lymphocyte profile in broiler chickens. One hundred broilers (5 wk old) were used and divided into five (treatment) ${\times}$ two (challenged Salmonella) groups containing 10 broilers. The treatments were as follows: no antibiotics group (NC), antibiotics group (PC), 0.1% lactic acid bacteria group (LB), 100 ppm medicinal plant extract group (MPE), and 100 ppm herb extract group (HE). A basal diet was formulated as 3,100 kcal/kg ME and 20% CP based on corn and soybean meal. Broilers were fed with the experimental diets with no challenge for 1 wk and with challenge of SG for 2 wk. SG were added in water as $1.0{\times}10^6cfu/L$. Final body weight and weight gain were significantly decreased following challenge with SG (P<0.05). However, with the addition of antibiotic alternatives, growth performance was improved and reduction of performance following challenge with SG was lowed compared with that of the NC treatment (P<0.05). Coliform bacteria and Salmonella but not lactic acid bacteria increased with the addition of antibiotic alternatives (P<0.05). Lactobacillus increased significantly with the addition of lactic acid bacteria compared with the NC and PC treatments (P<0.05). The weight of liver, spleen, and bursa of Fabricius increased with addition of antibiotic alternatives (P<0.05). WBC was highly reduced at 4 days after challenge with SG, but was normally maintained thereafter. There was no significant difference in coliform bacteria, Salmonella, organ weights, or WBC with the addition of antibiotic alternatives. Finally, Lactobacillus, medicinal plant extract, and herb extract can be used as antibiotic alternatives; but one alternative completely can't alternate as antibiotics. Therefore, further studies are needed to investigate the synergistic effects of two or more antibiotic alternatives.

• Journal of The Korean Society of Grassland and Forage Science
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• v.7 no.1
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• pp.63-69
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• 1987

This field experiment was undertaken to assess the effectiveness of magnesium- and boronenriched complex fertilizer ($N-P_2O_5-K_2O-MgO-B_2O_3$ : 8-25-7-3-0.2) compared with some straight fertilizers on the hilly pasture establishment. This second part was concerned with the changes in the forage yields, yield components, botanical and chemical compositions in a mixed grassclover sward (orchardgrass, tall fescue, Kentucky bluegrass, and ladino clover). The results from a two-year experiment are summarized as follows: 1. Dry matter yields of whole mixed forages were significantly reduced in control by 54.5% and the NK-plot ($P_o$ by 35.0%, compared with the normal NPK-plots. 2. The yields of oversown grasses were significantly reduced in control by 79.7% and the NKplot ($P_o$) by 52.196, compared with the normal NPK applications. At the normal NPK applications, the oversown grasses were lowest in the yields when provided with double superphosphate with no significant differences. The yields of weeds were not significantly influenced by the treatments. 3. The significant differences in the legume yields (relative yield, %) were laid in the follow. ing increasing order; complex fertilizer (178.5%) > NPK-fused superphosphate (139.5%) > NPK-double superphosphate (100.0%) = control > NK (51.1%). The legume yield was much more depressed in the NK-plot ($P_o$) than in control ($N_oP_oK_o$). 4. The rate of oversown grasses and whole forages were increased by the normal NPK applications, showing little difference among the kinds of fertilizers. It was recognized that the application of complex fertilizer contributed to the increasing of legume rate in the mixed sward. This contribution turned out to be due to the rather enhanced performance and yield-increase of legume, compared with the straight fertilizers. 5. With the NK-treatment ($P_o$) the P concentration in mixed forages dropped below the critical level (0.2%). The Mg concentrations in mixed forages were lower in all the plots than the critical level (0.2%). Therefore, a sufficient amount of Mg was desirably to be applied It is recommended that, in relation to its effectiveness and simplification of fertilizer application, the application of this complex fertilizer for pasture establishment be carried out. The change of the constituent ratio of complex fertilizer to the standard of "8 - 15-20 - 7 - 5-10 - 0.2" considering the need of sufficient Mg supply and the continuous accumulation of P in the top-surface soil is possibly recommended.commended.