• Management & Information Systems Review
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• v.34 no.5
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• pp.277-293
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• 2015

Mutual Savings Banks generally have weaker governance structure than other financial institutions, so the possibility of earnings management by owner-largest or managements of mutual savings banks is higher than other financial institutions. This study examines the relationship between corporate governance and quality of internal control of financial reporting. If the expropriation of minority shareholder hypothesis holds, we predict that the larger block shareholder in mutual savings banks, the weaker the internal control system by more likely the opportunistic earnings management by bank managers. On the other hand, under the convergence of interest hypothesis, we predict that the larger block shareholder in mutual savings banks, the stronger the internal control system by reduction in agency costs as owner-manager's holdings increases, and there a negative relationship is expected between internal control weakness and the holdings of the owner-largest shareholder. We find that mutual savings banks with higher owner-largest shareholder equity has significant positive relations with their internal control of financial reporting material weakness. This result suggests that the greater owner-largest shareholder equity, the more likely the opportunistic earnings management, so that decrease quality of internal control. This paper extends the literature on financial institutions corporate governance to verify whether governance system, especially, owner-largest and quality of internal control has significant positive relations.

• Journal of The Korean Society of Grassland and Forage Science
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• v.20 no.3
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• pp.199-206
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• 2000

This experiment was conducted to evaluate the effect of winter forage rye and green manure hairy vetch on soil mineral nitrogen and corn nitrogen uptake. Soil nitrate at corn seeding decreased slightly with cultivation of winter rye, but soil nitrate did not decreased by cultivation of winter hairy vetch. Soil nitrate nitrogen increased 60~70 kgN/ha higher by hairy vetch green manure than winter rye and fallow at 6-leaf and harvest stage of corn, respectively, and much soil nitrate nitrogen such as 85, 125 kgN/ha was remained at N fertilizer 100, 200 kgN/ha of hairy vetch green manure at harvesting time, respectively. Corn yield was not different among treatments of winter crop and N rate, but nitrogen concentration of corn stover increased by hairy vetch green manure. Increase of total corn nitrogen uptake by hairy vetch green manure was 50~60 kgN/ha compared with winter rye and fallow. It is thought that basal fertilizer nitrogen 100 kgN/ha could be reduced by hairy vetch green manure in considering soil nitrate and nitrogen uptake at harvesting time.

• KOREAN JOURNAL OF CROP SCIENCE
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• v.46 no.3
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• pp.253-259
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• 2001

The purpose of this study was loused on understanding of uptake of nutrients by plants, the behaviors of nutrients in soil and the possibility of leaching loss when N fertilizer (urea) and mature compost were applied. Lysimeters (volume 0.15㎥, diameter 62cm, height 62.8cm) were installed for collecting leachate in the Jeju volcanic ash soils. Lysimeter study consisted of thirteen treatments: fellow, fellow with weeding, cropping without fertilizer and compost, three N fertilizer soil surface applications (16, 32, and 64 kg/10a), three N fertilizer and compost soil surface applications (16+800i 32+1600, and 64+3200 kg/10a), two water dissolved N fertilizer applications(16 and 32 kg/10a), and low and high plant densities. The growth of corn (preceding crop) and potatoes (succeeding crop) and leaching loss were determined during the experimental period. The amount of leachate from lysimeter was remarkably greater at bare conditions than at cropping conditions for corn and potatoes. The N content of plants (corn and potatoes) tended to increase as fertilizer rate increased. Fertilization of urea dissolved in water to soil was more efficient than surface fertilization for the growth, yield, and the N uptake N of corn and potatoes. There were no differences in dry matter yield of plants between medium and high N rates, but N, Ca, K and Mg concentrations of plants were higher at higher N rates. There were significant correlations between N uptake and each of Ca, K and Mg uptakes in corn and potatoes. Total N uptake by plants increased with increased N fertilizer and compost applications. Plane absorbed 54.9% of applied N at low N rate and 31.0 to 34.0% at high N rates. The proportion of N leaching losses was lower at low N rate and high plant density.

• Korean Journal of Soil Science and Fertilizer
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• v.17 no.4
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• pp.399-405
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• 1984

The results of these experiments which were carried out to investigate the effects of rice straw for nitrogen metabolism and acetylene reducing activity, during rice plants were cultured under the percolated condition, are as follows. Azotobacter had tendency to increase with the passage of time, but decreased when rice straw was added. Population change of Clostridia was little as rice grew. Blue green algae increased until heading stage but decreased after the stage. And the application of rice straw increased the number of microorganisms. Thiorhodaceae were never detected, but yeast tended to increase slightly with passing time. Acetylene reducing activity was increased with increasing the number of nitrogen fixing microorganisms, and nitrogen fixing activity was between 0.2kg N/10 a and 0.4kg N/10 a during the growing season of rice plants. Though acetylene reducing activity was promoted by the use of rice plants on non-plant area, but the activity was not clearly affected by percolation.

• Korean Journal of Applied Biomechanics
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• v.12 no.2
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• pp.361-380
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• 2002

The purposes of this study were to a analysis of friction relation between tennis outsole and tennis playing surfaces. Tennis footwear is an important component of tennis game equipment. It can support or damage players performance and comfort. Most importantly athletic shoes protect the foot preventing abrasions and injuries. Footwear stability in court sports like tennis is incredibly important since it is estimated that as many as 45% of all lower extremity injuries occur in the foot and ankle. The friction force is the force exerted by a surface as an object moves across it or makes an effort to move across it. The friction force opposes the motion of the object. Friction results when two surfaces are pressed together closely, causing attractive intermolecular forces between the molecules of the two different surfaces. The outsole provides traction and reduces wear on the midsole. Today's outsoles address sport specific movements (running versus pivoting) and playing surface types. Different areas of the outsole are designed for the distinct frictional needs of specific movements. Traction created by the friction between the outsole and the surface allows the shoe to grip the surface. As surfaces, conditions and player motion change, traction may need to vary. An athletic shoe needs to grip well when running but not when pivoting. Laboratory tests have demonstrated force reductions compared to impact on concrete. There is a correlation between pain, injury and surface hardness. These are a variety of traction patterns on the soles of athletic shoes. Traction like any other shoe characteristic must be commensurate and balanced with the sport. The equal and opposite force does not necessarily travel back up your leg. The surface itself absorbs a portion of the force converting it to other forms of energy. Subsequently, tennis court surfaces are rated not only for pace but also for the percentage of force reduction.

• Korean Journal of Applied Biomechanics
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• v.13 no.3
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• pp.253-264
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• 2003

This study aims at finding the structure of spike technique by analysing comparatively the spike action by excellent and by non-excellent players throughout the section from a flying jump to the time of landing for the correct analysis of spike action and tries to help athletes and coaches to execute a scientific training. For the objected person of this study, six of H College athletes three of excellent athletes and three of non-excellent athletes, presently registered as athlete with the Korea Volleyball federation) were chosen, and the factors of analysis were analysed upon performance time of action by section, human body centered displacement, change of articulation angle, speed change of articulation of the upper limbs, uniformity of the articulation of the upper limbs upon impact, etc. The conclusion of this study is as follow: 1. In the time required for taking action, it shows to take $1.067{\pm}0.057$ seconds for the group of excellent athletes and $1.034{\pm}0.033$ seconds for the group of non-excellent athletes. Although there was not big difference between two groups in the performance time of action, it showed that the group of excellent athletes takes longer compared to the group of non-excellent athletes. And it was found by the result of this study that the group of excellent athletes stays longer in the duration of flight. 2. In the displacements of horizontal movement and vertical movement, it was found that the group of excellent athletes have moved more than the group of non-excellent athletes in the horizontal movement of the center of human body 3. In the angles of wrist and knee, it was found that the excellent athletes have shown little than the non-excellent athletes in the entire sections, but that in the angle of elbow, the non-excellent athletes have shown bigger than the excellent athletes.. 4. In the speed of the articulation of the upper limbs upon impact, it was found that the group of excellent athletes have shown bigger than the group of non-excellent athletes, and that in the maximum value of the articulation of the upper limbs, the maximum value for the hand was indicated upon impact and that forearm and upper arm have shown the maximum value just before the impact. 5. In the uniformity of articulation of the upper limbs at the time of impact, the group of excellent athletes showed bigger than the group of non-excellent athletes in all the articulations.

• Journal of Veterinary Clinics
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• v.26 no.4
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• pp.379-385
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• 2009

Tetragomphius procyonis Baylis & Daubney, 1923 were obtained from the pancreatic duct of a naturally infected Eurasian badger, Meles meles, which was submitted to animal hospital for parasitic diagnosis from Gyeryongsan National Park in Korea. The hookworms were examined by light and scanning electron microscope. The length of body measured male 15.0-18.8 mm, female 21.5-25.5 mm, respectively. In both sex, the ventral cutting plates of oral margin are much reduced and elongated latero-dorsally, the dorsal cutting plate is located long follow doral margin of the oral opening. The buccal capsule is cup-shaped and thicken with four cusped tooth at its base. The copulatory bursa has elongated ventral lobes and their large rays are parallel, while the dorsal lobe with its supporting rays is slightly split in two. The slender spicules are filariform and very long (8.7-9.3 mm), and their tips are fused together. The hookworm has following characters: dorsal cone on the both sex, gubernaculum on the male and terminal spine on the female tail absent; vulva is opening in the juction of the fourths and fifths of the body; dorsal ray with two long stems. The eggs from the uterus are 16 cell stages and those from the rectal feces, 32 cell stages. The size of eggs is 77.48-83.45 ${\times}$ 50.75-63.38 ${\mu}m$.

• Korean Journal of Soil Science and Fertilizer
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• v.21 no.4
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• pp.409-415
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• 1988

This study was carried out to investigate the effects of barley straw application on the eluviation of components in submerged paddy soil percolated. The chemical components of soil, percolated water and humus fraction were as follows. $NH{^+}_4$-N in percolated water and soil, $NO{^-}_3$- N in soil were not detected after prime tillering stage by absorption of rice plant. Phosphate was not affected by the application but a little amount was eluviated through a whole period. Eluviation phase of $Ca^{{+}{+}}$ was similar to $Mg^{{+}{+}}$ and the changes of $K^+$, $Na^+$ and $Cl^-$ were almost same patterns, whereas the amount of these eluviated elements in plot applied was higher than non-applied. In the plot applied, eluviation of $SO{^{-2}}_4$ was low during the tillering stage but high after heading stage, whereas the whole amount of eluviation was high during the tillering stage. Eluviation of iron in the plot applied was increased rapidly. Humus type was almost same as type B in the plot applied or not after harvest, and contents of humic acid was about 60 percent.

• Korean journal of applied entomology
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• v.56 no.3
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• pp.267-273
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• 2017

To protect plants from damage caused by Panonychus citri (McGregor), practical methods for the use banker plants have been developed to provide a habitat and augment natural enemies of several agricultural pests. The average population density of predatory mites on an Oxalis corniculata (creeping sorrel) sod culture was significantly higher (three times) than that on normal sod culture. Furthemore, the average population density of spider mites on creeping sorrel sod culture was significantly lower (3.7 times) than when weed control was practiced. Average consumption of the eggs and females of Tetranychina harti (Ewing) by Neoseiulus californicus (McGregor) females was approximately 1.96 eggs and 1.93 females per day, respectively. Phytoseiulus persimilis AthiasHenriot females never consumed T. harti. However, total development time of T. harti from egg to adult on O. corniculata was 17.4 days, and hatchability and survival rate were 77.5% and 84.8%, respectively.

• Korean Journal of Soil Science and Fertilizer
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• v.25 no.1
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• pp.70-76
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• 1992

A field experiment was conducted to find out the influence of cropping systems under rotation of paddy-upland soil on soil microorganisms with specific reference to cations concentration in the soil. The results obtained was summarized as follows. 1. The number of soil bacteria and actinomycetes increased in fallow, continuous cultivation of rice and soybean while the number of fungi decreased. 2. Gram negative bacteria as Pseudomonas spp. and Rhizobium spp. remarkably incerased with increasing Gram positive bacteria of Bacillus subtilis in continuous cultivatio of soybean. 3. The relative population of soil born plant pathogen such as Fusarium spp. Rhizoctionia spp. and Phoma spp. to the total soil fungi was high in cultivation of potato and Chinese cabbage. The ratio of soil plant pathogen to the total soil fungi was high in cultivation of potato with Chinese cabbage. 4. The number of bacteria and actinomycetes was positively correlated with ratio of Ca＋Mg/K in soil while negatively correlated with soil fungi.