• Korean small business review
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• v.42 no.2
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• pp.1-22
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• 2020

This paper examines the effect of the adoption of international financial reporting standards(IFRS) on the financial reporting of SMEs. As IFRS is principle-based, management's discretion is needed to reflect the economic substance of transactions, and a sound internal accounting infrastructure is needed to support the judgment process. In the case of SMEs, the internal accounting infrastructure is not well established, which makes it difficult to apply principle-based accounting. The survey analysis of 132 small and medium-sized business accounting managers listed in the domestic stock market showed that the reliability of financial statements has increased due to the introduction of IFRS. In particular, SMEs perceived their financial statements as being more reliable after the adoption of IFRS than midsize companies. However, it was found that the costs and risks from the preparation of financial statements have increased significantly, and conflicts between auditors and supervisory authorities related to the application of the principles have increased. In particular, midsize companies felt the increase in conflict with auditors and supervisory authorities bigger than small companies. As for the practical difficulties in applying IFRS, both small and medium-sized companies have difficulty in interpreting the standards and lacked guidelines. In order to resolve these difficulties, it is necessary to enhance the function of Q&A by the Korea Accounting standard board(KASB) or Financial Supervisory Service(FSS). In conclusion, the reliability of the financial statements of SMEs has improved with the introduction of IFRS. However, we believe that policy and institutional support is needed in order to have better financial reporting for SMEs.

• Science of Emotion and Sensibility
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• v.9 no.1
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• pp.49-61
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• 2006

The present mobile phone industry has significant effect on the domestic economy and has taken root as the core item that has the responsibility to lead the Korean economy for a considerable period of time. As the mobile phone market becomes gigantic, the mobile phone is being used by people in broader age bracket, and functions or designs preferred by people of various age are getting more diverse. Like that, as the mobile phone has greater effect on and meaning in our daily lives, consumers of mobile phone have growing expectation of the mobile phone Now, the core function of voice communication via the mobile phone is not a great concern to consumers. But the function, such as more convenient and friendly information input and output, processing and storage, and the design, which is more sophisticated and optimized for the user environment, are being demanded, not just the simple voice communication. And as the modern design is getting more similar to the objects of traditional high art consumed by consumers every day, the aesthetic aspect of design can play an important role, as the factor that differentiates the product, in creating new value which forms the spiritual and emotional value of human beings to improve the quality of living, and in addition, the willingness of consumers to buy is determined by the design that they prefer the most. Like that, a new design of mobile phone based on a new dimension and preferred by the consumers the most is urgently required to be developed by shedding light on the factors related to the preference of consumers on the basis of the analysis on the aesthetic aspect, which can be said to be the most critical factor in the design process. Therefore, this study aims to identity the common preference and different factors of aesthetic aspects through the analysis on the aesthetic aspects of the mobile phone preferred by users among countries, and figure out the formative artistic factors of aesthetic aspects that are considered to be important, in order to propose the guideline on the aesthetic aspect of mobile phone that can be applied to the design of mobile phone practically.

• Proceedings of the Korean Society for Food Science of Animal Resources Conference
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• 1995.11a
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• pp.49-70
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• 1995

콜레스테롤은 성호르몬, 스테로이드 호르몬, 비타민 D, 담즙산 및 다른 체내화합물에 존재하는 생명에 필수적인 물질이며, 특히 세포막에는 이의 안정적인 기능수행을 위해 일정량의 콜레스테롤이 반드시 존재해야 한다. 이러한 중요성 때문에 우리의 몸안에는 완전히 음식물의 섭취에 의한 공급에 의존하지 않고서도 필요에 따라 체조직의 온전한 기능수행을 위해 즉시 이용될 수 있는 충분한 양의 콜레스테롤이 존재한다. 따라서 체내에서 자체적으로 합성되는 콜레스테롤의 양은 음식물을 통해 흡수되는 양보다 일반적으로 훨씬 높다. 매일 우리의 체내에서는 약 1,500mg 정도의 콜레스테롤이 합성되는데, 주로 간세포에서 만들어지며, 소장세포에서도 일부 합성이 이루어진다. 식단(食單)의 구성에 따라 물론 차이는 있으나, 우리가 매일 음식물을 통해 섭취하는 콜레스테롤의 양은 평균 300~700mg 정도이다 .이중 소장을 통해 흡수될 수 있는 양은 50% 정도에 불과하여 대부분 식사를 통해 흡수되는 콜레스테롤의 양은 실제적인 의미에서 그리 큰 비중을 차지하지 않는다. 대부분의 건강한 사람은 혈액내 콜레스테롤의 수준이 항상 정상적인 범위내에서 유지될 수 있도록 기능적인 체내 Feed-back 기작을 유지하고 있다. 음식물을 통한 식이(食餌)콜레스테롤의 섭취량이 많을 경우에는 이 물질의 장관(腸管)내 흡수율이 낮아지고, 체내 콜레스테롤의 합성량 역시 저하된다. 이러한 방법으로 대부분의 건강한 사람은 음식물을 통한 많은 양의 식이 콜레스테롤 섭취에 대해 효율적으로 보상하는 체내기작을 갖게 되어 혈중 콜레스테롤 수준이 필요 이상 높아지는 것을 막게 된다. 물로 s이러한 보상작용(補償作用)은 사람에 따라 일정하지는 않다. 최근의 연구결과에 의하면, 건강한 사람들의 약 60%정도는 하루에 3개 정도의 달걀에 포함되어 있는 양 정도의 콜레스테롤을 추가적으로 보상시킬 수 있다고 하는데, 이는 달걀 이외의 음식물에서도 섭취되는 콜레스테롤 양을 감안할 때 하루 총 1,000~1,500mg에 해당하는 양이다. 뿐만 아니라 이중 일부 사람들은 일반적인 식단 하에서 6개의 달걀을 추가하여 섭취하여도 혈중 콜레스테롤 수준이 높아지지 않는다고 한다. 여러 나라에서 아직도 일률적으로 권장되는, 음식물을 통한 일당 콜레스테롤 섭취량을 최고 300mg으로 제한해야 한다는 것은 건강인에 있어서는 앞에서 언급한 바와 같은 생리적인 피이드-백 기작으로 말미암아 혈중 콜레스테롤 수준을 저하시키지 못하거나 미미한 정도에 불과하다. 혈중 콜레스테롤 수준이 정상적인 범위인 180~240 mg/dl에 해당하는 대부분의 건강인에게도 콜레스테롤이 많이 함유된 달걀이나 기타 축산물을 이용한 식품의 지속적인 섭취를 적극 피하도록 권장하는 것은 국민보건상 별로 큰 위미가 없다고 생각한다. 왜냐하면 이로 말미암아 국민 건강상 문제점이 크게 향상되었다는 연구보고는 아직 발견되지 않고 있기 때문이다. 더욱이 동물성 콜레스테롤 다량 함유식품인 달걀, 우유, 유제품 및 육류 등의 섭취를 꺼리게 되면 이들 식품들이 영양생리학상 매우 중요한 양질의 영양소를 많이 함유하고 있기 때문에 여러 중요한 필수 영양소의 공급상태를 뚜렷히 감소시키게 된다. 병적으로 혈중 콜레스테롤의 수준이 높은 사람은 관상성 심장병의 발병 내지는 심장경색에 의한 사망에 대한 통계학적 위험성이 증가된다. 고콜레스테롤 혈증(청, 중년층의 경우 260mg /dl 이상) 환자중 많은 사람들은 대부분 음식물을 통한 다량의 콜레스테롤 섭취에 의해 혈중 콜레스테롤 수준이 높아진 것이 아니고, 주로 유전적인 콜레스테롤 대사 결함에 그 원인이 있다고 한다. 이런 환자들의 경우에는 콜레스테롤 및 지방함량이 낮은 음식물만 계속적으로 섭취한다고해서 혈중 콜레스테롤의 수준을 만족할만한 정도까지 낮출 수 있는 것은 아니기 때문에 주로 의학적 약물투여에 의한 치료법을 적용한다. 식이성 고콜레스테롤 증상을 보이는 사람들에 있어서는 음식물의 섭취방법을 조절해 줄 필요가 있는데, 가장 효과적인 식이요법은 체중을 정상적인 수준으로 조절하는데 있다. 이러한 환자의 경우는 지방을 통한 열량 섭취량을 총열량의 30% 정도 수준까지 감소시키는 것이 좋으며, 팔미틴산의 함량이 높은 지방의 섭취는 가능하면 삼가는 것이 좋다. 단순 및 고도 불포화지방산의 함량이 높은 지방의 섭취는 혈중 콜레스테롤의 수준을 한 포인트 정도 낮추는데 추가적으로 기여할 수 있다. 최근의 연구에 의하면, 단순 불포화 지방산인 올레인산을 많이 함유하고 있는 올리브 기름이 특히 혈중 콜레스테롤 수준에 대한 유리한 효과를 나타낸다고 하는데, 이는 오로지 혈액내 LDL-Cholesterol을 감소시키는 작용에 기인한다. 이에 반해 고도 불포화지방산인 리놀산은 저밀도지단백질 부분 외에도 심장 보호성(心臟 保護性) HDL-부분까지도 저하시키게 된다. 따라서 특수하게 리놀산을 강화시켜 제조한 마아가린이나 이와 유사한 기름을 이용한 리놀산 강화식품의 섭취는 이러한 이유 외에도 일정한 부작용이 알려져 있어 더 이상 강하게 추천되지 않고 있다. 만일 이러한 식이조절에도 불구하고 혈중 콜레스테롤 수준이 원하는 정도까지 떨어지지 않을 경우, 물론 콜레스테롤의 섭취를 최저로 제한할 수 있는 방법을 꾸준히 시도해 봐야 하나 일반적으로 미미한 정도의 효과만을 가져온다. 유전 및 식이와 관계되는 사항 외에도 추가적으로 고려해야 할 점은, 혈중 콜레스테롤 수준은 나이, 성별, 스포츠, 흡연, 스트레스 및 음주 등과 같은 요인에도 결정적인 영향을 받는다는 사실이다. 물론 현재까지 과도하게 증가된 혈중 콜레스테롤 수준을 저하시킴으로써 전체 국민의 사망률을 현저하게 낮추고 평균수명을 연장시켰다는 증거는 발견되지 않고 있다. 왜냐하면 단독 식이 요법을 통한 해당 연구들이 현재까지 뚜렷한 긍정적인 결과를 제시하지 못하고 있기 때문이다. 의약품의 투여로 심장경색 및 이로 인한 사망을 감소시킬 수 있었다는 보고는 여러 연구결과들에서 보여주고 있으나, 그대신 다른 질병 및 암에 의한 사망률 역시 동시에 증가되었다고 한다. 이러한 이유로 말미암아 콜레스테롤 저하요법에 있어서 본래의 치료목적 이외의 위험성에도 항상 주의해야할 필요성이 존재한다는 사실을 주지해야 한다.

• Korean journal of food and cookery science
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• v.27 no.3
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• pp.11-20
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• 2011

The purpose of this study was to investigate the use and perception of adults concerning bokbunja (Rubus coreanus Miquel) products. Self-administered questionnaires were collected from 502 residents in the Daegu and Gyeongbuk area. According to the survey more females in their 20s responded than males (45.2 and 54.8%, respectively). In total, 82.6% of respondents had an income of under 4,000,000 won per month and most were living in the city. The results regarding knowledge about bokbunja products showed that the bokbunja wine score was highest (3.66), and intake frequency showed that over half of the respondents had never eaten bokbunja products. The preference for bokbunja wine by males was higher than that for females, whereas the others products showed higher scores for females than for males. When asked about how they knew about bokbunja products, 37.0% of males and 46.9% of females responded a family member or neighbor. When purchasing bokbunja products, males and females answered that they considered taste, country of origin, and manufacturer, and price. Approximately 48% of the respondents answered that they purchased bokbunja products in the grocery and department store. As a result, popularization of bokbunja products was based on product development and sales promotion, and the product development factor significantly influenced preference for bokbunja products.

• The Journal of the Korea Contents Association
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• v.12 no.1
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• pp.197-210
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• 2012

In this research, we executed a questionnaire survey targeting men and women in 20' or more who reside in the metropolitan area and have experienced purchasing the vehicles in order to study how Promotion Mix Activity affects Brand assets, and ultimately what kind of relation it has with Purchase intention. In the statistical process of collected data, we analyzed the data by using SPSS 12.0 for Windows statistical package and AMOS 7.0 program. As the result of analysis, first, when we analyzed the relation of the Promotion Mix Activity and Brand Assets of the companies, the more affirmative the assessment on the advertising activities of the companies was, the higher the brand popularity, royalty and image increased, And it appeared that as the assessment on PR activities of the companies got more affirmative, the brand popularity, image and royalty increased. Second, as the result of the analysis of the relation between salespersons' Promotion Activities and Brand assets, it appeared that salespersons' social capacity improved Brand awareness and royalty and their strategic capacity improved Brand awareness, royalty and image. Third, seeing the result of the analysis on the relation between Brand assets and Purchase intention, it was shown that Brand popularity had a meaningful positive(+) effect upon satisfaction and repurchase(oral) intention, and Brand royalty had a meaningful positive(+) effect upon satisfaction and repurchase(oral) intention. In addition, it appeared that Brand image had a meaningful positive(+) effect upon satisfaction and repurchase(oral) intention, and finally it could be known that Brand assets had a close correlation with Purchase intention. Therefore, this research established the color marketing strategy as follows. First, we shall build up the functional role such as aesthetic favor, information communication, protection of ecosystem, publicity reinforcement etc. so as to emphasize the properties of the package design; second, we have to construct the color marketing strategy to convey the images of the commodity besides the psychological and physiological utility which colors grants, the utility used in visual conveyance as communication media; third, we should build the color marketing strategy for the integration of company image; finally we have to compose the colors fitted for the company and product style and introduce design marketing using company colors.

• Journal of the Korean Institute of Landscape Architecture
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• v.38 no.4
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• pp.64-74
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• 2010

The study is based on an urban park design that is designed in consideration of the characteristics of Uijeongbu City, applied with adequate functions for the environment and showcasing the unique scenery in relation to the relocation of the US Air Force Camp Falling Water. The bases of the design are: the reasonable convergence of the square and park in consideration of the site characteristics; the application of an urban context as the park is located near a station; and the realization of an eco-friendly space. This study is based on foundation research regarding a review of urban square patterns, particular items in planning in relation to modern urban parks and the adaptability of the park in the future. Regarding space usage, the design is applied with notable ideas that allow the space to make its own characteristics through voluntary user activity in conjunction with the environment that will allow the park to cope with changes in the future, as opposed to a space that users experience through pre-determined programs. Below are the focal points of the design. First, the park is designed as an empty space which may accommodate the urban structural context of and usage patterns for being a field of the city ecology that changes and develops, beyond a passively-created square pattern. Such open spaces have a continuity which allows it to adapt to the development of the city. In addition, the design facilitates spontaneous processes through changes in usage pattern and time. Second, the design includes the message that the park and the city, natural things and artificial things, must communicate and network with each other. Hence the park shall not be an isolated green island within the city, but is an open space accommodating the demands for open area from nearby commercial, public and residential facilities; the park shall include a field that can accommodate a variety of programs. Third, the park is designed to encourage the effect of direct and indirect practical education by reflecting a physical plan as well as interesting experience design methods to lower carbon emissions and to create and maintain an eco-friendly space, the basis of a zero-emissions city.

• The Journal of Korean Philosophical History
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• no.28
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• pp.183-212
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• 2010

The purpose of this study is to provide a theoretical base for making a character education program and to develop a school violence prevention program and analysis the effects of the program in elementary schools. The prevention program was designed to target students, teachers, parents and community residents and utilized the above groups as participants. This study is developed on the basis of Social Emotional Learning as well as Emotional Intelligence which put on the importance on the role of emotion in the problem solving. In concrete, school violence prevention program based on the social and emotional learning, development of integrative programs articulating three key domains directly and indirectly influencing students' character formation, maximum use of the educational institutes' moral education curriculums and potential curriculums in the surrounding environment. To do so, bibliographical study and analysis of the research materials are carried out, and also the professionals' advice is received. The study object is 113 elementary school students of 2 elementary schools in Seoul. For them, the preparatory program is carried out from September 2009 to November 2009. And then, the analysis for the satisfaction degree of participation in the program and for the descriptive results of the school violence prevention education is carried out.

• The Korean Journal of Nuclear Medicine Technology
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• v.25 no.2
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• pp.15-24
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• 2021

Purpose SPECT/CT was noted for its excellent correction method and qualitative functions based on fusion images in the early stages of dissemination, and interest in and utilization of quantitative functions has been increasing with the recent introduction of companion diagnostic therapy(Theranostics). Unlike PET/CT, various conditions like the type of collimator and detector rotation are a challenging factor for image acquisition and reconstruction methods at absolute quantification of SPECT/CT. Therefore, in this study, We want to find out the effect on the radioactivity concentration estimate by the increase or decrease of the total acquisition time according to the number of projections and the acquisition time per projection among SPECT/CT imaging conditions. Materials and Methods After filling the 9,293 ml cylindrical phantom with sterile water and diluting 99mTc 91.76 MBq, the standard image was taken with a total acquisition time of 600 sec (10 sec/frame × 120 frames, matrix size 128 × 128) and also volume sensitivity and the calibration factor was verified. Based on the standard image, the comparative images were obtained by increasing or decreasing the total acquisition time. namely 60 (-90%), 150 (-75%), 300 (-50%), 450 (-25%), 900 (+50%), and 1200 (+100%) sec. For each image detail, the acquisition time(sec/frame) per projection was set to 1.0, 2.5, 5.0, 7.5, 15.0 and 20.0 sec (fixed number of projections: 120 frame) and the number of projection images was set to 12, 30, 60, 90, 180 and 240 frames(fixed time per projection:10 sec). Based on the coefficients measured through the volume of interest in each acquired image, the percentage of variation about the contrast to noise ratio (CNR) was determined as a qualitative assessment, and the quantitative assessment was conducted through the percentage of variation of the radioactivity concentration estimate. At this time, the relationship between the radioactivity concentration estimate (cps/ml) and the actual radioactivity concentration (Bq/ml) was compared and analyzed using the recovery coefficient (RC_Recovery Coefficients) as an indicator. Results The results [CNR, radioactivity Concentration, RC] by the change in the number of projections for each increase or decrease rate (-90%, -75%, -50%, -25%, +50%, +100%) of total acquisition time are as follows. [-89.5%, +3.90%, 1.04] at -90%, [-77.9%, +2.71%, 1.03] at -75%, [-55.6%, +1.85%, 1.02] at -50%, [-33.6%, +1.37%, 1.01] at -25%, [-33.7%, +0.71%, 1.01] at +50%, [+93.2%, +0.32%, 1.00] at +100%. and also The results [CNR, radioactivity Concentration, RC] by the acquisition time change for each increase or decrease rate (-90%, -75%, -50%, -25%, +50%, +100%) of total acquisition time are as follows. [-89.3%, -3.55%, 0.96] at - 90%, [-73.4%, -0.17%, 1.00] at -75%, [-49.6%, -0.34%, 1.00] at -50%, [-24.9%, 0.03%, 1.00] at -25%, [+49.3%, -0.04%, 1.00] at +50%, [+99.0%, +0.11%, 1.00] at +100%. Conclusion In SPECT/CT, the total coefficient obtained according to the increase or decrease of the total acquisition time and the resulting image quality (CNR) showed a pattern that changed proportionally. On the other hand, quantitative evaluations through absolute quantification showed a change of less than 5% (-3.55 to +3.90%) under all experimental conditions, maintaining quantitative accuracy (RC 0.96 to 1.04). Considering the reduction of the total acquisition time rather than the increasing of the image acquiring time, The reduction in total acquisition time is applicable to quantitative analysis without significant loss and is judged to be clinically effective. This study shows that when increasing or decreasing of total acquisition time, changes in acquisition time per projection have fewer fluctuations that occur in qualitative and quantitative condition changes than the change in the number of projections under the same scanning time conditions.

• Journal of agricultural medicine and community health
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• v.24 no.1
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• pp.49-63
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• 1999

The objective of the study was to examine and compare health behavior between rural area and urban area in Soonchun city. Data were collected through personal interviews from 25, April to 30, May in 1998. Questions were asked to the rural area residents(n=399) and urban area residents(n=149) about their health behaviors, including such as self-recognition of health status, health related behaviors(smoking, drinking, eating habit, and exercising), status of disease and prevention, and utilization of hospital. As we examine the demographic characteristics, rural area residents were more aged(p<0.001) than urban area residents. And the urban residents had higher education(p<0.01), higher income(p<0.01) and higher health care cost(p<0.01) than rural residents. There were difference in health status existed between rural and urban residents. Rural residents had poorer health status(p<0.01) than urban residents, and however urban residents had more anxiety about their health(p<0.01) than rural residents. Comparison of the health related behavior between rural and urban area residents, rural residents were more likely to smoke(p<0.05), less intake of milk(p<0.01), do not exercise(p<0.01), and less try to lose their weight(p<0.01) than urban residents. Rural resident used to suffer from chronic diseases than urban residents(p<0.01). Consideration of health care need for rural residents are required due to the results shown as above. Therefore, the health care center, where most of the rural residents depend on for their treatment and prevention of disease, should make inquiries about resident's health care need and evaluate the important information sources for construction of a health care information system.

• Korean Journal of Biological Psychiatry
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• v.9 no.1
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• pp.25-33
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• 2002

Serotonin transporter(5-HTT) is one of the major action site of antidepressants in neuronal cells. According to the recent studies, it is known that the functional polymorphism in the promoter region of the 5-HTT gene(5-HTT linked polymorphism repetitive element in promoter region, 5-HTTLPR) is associated with antidepressant responsiveness, and the distributions of 5-HTTLPR is various among the different populations. Our preliminary study suggested that it is possible to measure the endophenotype of 5-HTTLPR genotype by examining the pharmacodynamic research of the 5-HTT in platelet membranes. However, there are limitations to predicting the antidepressant responsiveness only from the endophenotypic characteristics of 5-HTT gene promoter polymorphism, and therefore we propose to use the pharmacogenomic methods for overcoming these limitations. We found that the significant correlations existed among the genetic polymorphisms of biogenic amine transporters whose structure and characteristics are similar to the 5-HTT, and the predictable odds ratio of antidepressant responsiveness are increased significantly by combining the effect with other associated polymorphisms, compared to the effect of 5-HTT promoter polymorphism only. These results support the hypothesis that antidepressant treatment has to be individualized according to the genetic and ethnic background of depressed patients. It would be possible to develope the evaluation tools to predict the antidepressant responsiveness and its side effect profile, if scientists reveal the genes related to the action mechanism as well as the metabolism of antidepressants so as to discover the interaction of those genes and contribution of endogenotypes toward antidepressant responsiveness.