• Title/Summary/Keyword: 보관 기간

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Relationships between Financial Characteristics and Earnings Management in Domestic Construction Waste Disposal Companies - Focusing on the moderating effects of intermediate-level waste treatment services (국내 건설폐기물 기업의 재무적 특성과 이익조정 간의 관계 - 중간처분업 특성의 조절효과를 중심으로)

  • Hyun, Sang-Ho;Lee, Nam-Ryong;Lee, Sang-Hak;Kim, Kee-Woong
    • The Journal of the Korea Contents Association
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    • v.19 no.12
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    • pp.68-83
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    • 2019
  • The characteristics of intermediate-level waste treatment services are likely to have a negative effect because they act as a factor in promoting incentives of earnings management in the relationship between financial characteristics and earnings management in companies which are possible for earnings management. The researchers conducting this study attempted to empirically verify relationships between financial characteristics and earnings management against domestic construction waste disposal companies in consideration of the characteristics of intermediate-level waste disposal businesses, and the results are as follows. As construction waste disposal businesses grew larger, and the trade receivables collection period lengthened, the intention to increase profits via real activities strengthened. As the ability to generate cash via sales activities weakened, and the difference between the EBITDA margin and the operating margin was lower than the difference in industrial average ratio, discretionary accruals and earnings management via real activities were greater. In particular, there were differences in the variables of intermediate treatment business characteristics which reveal moderating effects by financial characteristics. This study is meaningful in that the scope of relationships between financial characteristics and earnings management in accounting is expanded to cover the construction waste disposal industry.

가스치환포장 및 감마선을 병용처리한 최소가공 절임배추의 품질특성

  • 안현주;김재현;김재경;조철훈;김장호;육홍선;변명우
    • Proceedings of the Korean Society of Postharvest Science and Technology of Agricultural Products Conference
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    • 2003.10a
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    • pp.185.2-186
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    • 2003
  • 세계적으로 최소가공식품(minimally processed foods)의 시장이 확대되면서, 최소가공된 과채류의 미생물학적 안전성 확보가 중요한 사안으로 대두되고 있다. 이에 본 연구는 김치제조용 원료배추를 모델로 하여 감마선 및 가스치환 포장법을 병용한 절임배추의 미생물학적, 이화학적 특성을 평가하였다. Fresh-cut상태의 절임배추(염농도 3%)를 각각 air, 100% $CO_2$, 25% $CO_2$/75% $N_2$가스를 주입하여 포장한 후 0, 0.5, 1, 2 kGy의 선량으로 감마선 조사하여 3주 동안 저장하면서 분석에 사용하였다. Total aerobic bacteria, coliforms, Salmonella, lactic acid bacteria의 분포를 살펴본 결과, $CO_2$혹은 $CO_2$/$N_2$포장과 감마선을 병용처리한 경우 저장기간 동안 total aerobic bacteria, coliforms 및 Salmonella 모두 1kGy의 선량에서 90% 이상 감소시킬 수 있는 것으로 나타나, 일반 함기포장보다 효과적인 것으로 나타났다. 색도 및 물성은 포장방법에 따른 차이를 보이지 않았으며, pH의 경우도 감마선 조사 및 가스치환 포장시 더욱 효과적으로 유지할 수 있었다. FRAP(ferric reducing antioxidant power) value 및 DPPH radical 소거능과 같은 생리활성 능력을 측정한 결과 포장방법 및 감마선 조사에 의한 차이를 보이지 않았다. 따라서 가스치환 포장 및 감마선 조사를 병용시 함기포장구 보다 낮은 감마선 조사선 량에서 병원성 미생물을 제어할 수 있었으며, 이화학적 품질이 우수하고 저장성이 향상된 절임배추를 제조할 수 있었다.7로 4$0^{\circ}C$ 진공건조와 -7$0^{\circ}C$ 동결건조의 L값 변화보다 큰 변화를 보였고, 또한‘a’값과 ‘b’값의 경우도 마찬가지로 5$0^{\circ}C$ 열풍건조의 경우가 양파의 내부와 외부면의 적색도 및 황색도 변화가 크게 일어나는 경향을 나타내었다. 건조과정 중 vitamin C의 함량변화는 건조에 의한 수분함량의 감소로 vitamin C의 함량은 상대적으로 증가하였고, -7$0^{\circ}C$ 동결건조의 경우가 가장 높은 vitamin C의 증가량을 나타내었고, 그와 반대로 5$0^{\circ}C$ 열풍건조의 경우는 열에 의한 vitamin C의 변화로 인한 상대적 증가량은 감소하는 경향을 나타내었다.아현미가 더욱 조밀하였다. 10시간 탈삽처리에서 상품성이 우수하였다. 그러나 25'E 28시간 탈삽처리는 탈삽의 균일도가 다른 처리에 비해 떨어지는 경향이었다. 경우, 사과표피의 색도 변화를 현저히 지연시킴을 확인하였다. 또한 control과 비교하여 성공적으로 사과에 코팅하였으며, 상온에서 보관하여을 때 사과의 품질을 30일 이상 연장하는 효과를 관찰하였다. 이들 결과로부터 대두단백질 필름이 과일 등의 포장제로서 이용할 가능성을 확인하였다.로 [-wh] 겹의문사는 복수 의미를 지닐 수 없 다. 그러면 단수 의미는 어떻게 생성되는가\ulcorner 본 논문에서는 표면적 형태에도 불구하고 [-wh]의미의 겹의문사는 병렬적 관계의 합성어가 아니라 내부구조를 지니지 않은 단순한 단어(minimal $X^{0}$ elements)로 가정한다. 즉, [+wh] 의미의 겹의문사는 동일한 구성요 소를 지닌 병렬적 합성어([$[W1]_{XO-}$ $[W

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Storage Stability of the Concentrated Garlic Juices with Various Concentration Methods (농축방법에 따른 마늘 농축액의 저장 안정성)

  • Bae, Soo-Kyung;Kim, Mee-Ra
    • Korean Journal of Food Science and Technology
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    • v.30 no.3
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    • pp.615-623
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    • 1998
  • The garlic juices were extracted and concentrated by heating at $90^{\circ}C$, by using a rotary vacuum evaporator at $45^{\circ}C$, or by freezing at $-50^{\circ}C$ until the volume was reduced to 70% of the original volume. The concentrated juices were kept at $4^{\circ}C\;or\;25^{\circ}C$ for 60 days and the changes of bacteria and color were monitored every 10 days. Flavors of the raw garlic juices, concentrated garlic juices, and garlic powder by hot-air drying were analyzed monthly using GC and GC/MS. The CFUs/mL of mesophilic and psychrotrophic bacteria in the garlic juice concentrated at $90^{\circ}C$ were lower about 1 to 2 log cycles than those of other concentrated juices. Hunter L, a, and b values in the raw garlic raw juice and the juice concentrated at $-50^{\circ}C$ significantly increased at the beginning of storage, in particular, when they were stored at $25^{\circ}C$. The garlic juice concentrated at $45^{\circ}C$ showed relatively low L value but the juice concentrated at $90^{\circ}C$ showed high a value. The main peaks in chromatograms of volatile components identified by GC/MS were 3,3'-thiobis-1-propene, di-2-propenyl disulfide, 3-(methylthio)-1-propene in the raw garlic juice and the concentrated juices, and the juices concentrated at $45^{\circ}C\;or\;-50^{\circ}C$ showed relatively high preservation of garlic flavor.

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Effect of High Pressure Processing on the Shelf Life of Seasoned Squid (초고압 가공이 조미오징어의 저장성에 미치는 영향)

  • Gou, Jing-Yu;Zou, Yun-Yun;Choi, Geun-Pyo;Park, Young-Beom;Ahn, Ju-Hee
    • Journal of the Korean Society of Food Science and Nutrition
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    • v.40 no.8
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    • pp.1136-1140
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    • 2011
  • This study was designed to evaluate the potential of using high pressure processing (HPP) for extending shelf life of seasoned squid during refrigerated storage. The vacuum-packed seasoned squid samples were subjected to 400 MPa for 20 min using a custom-made high pressure processor. Microbial counts, dimethylamine (DMA), trimethylamine (TMA), total biogenic amine, autolytic activity were determined on days 0, 7, 14, and 21 of refrigerated storage. The numbers of indigenous bacteria were effectively reduced by 2.77 log CFU/g after HPP treatment. The amounts of DMA and TMA produced in the control samples increased up to 15.99 and 42.82 mg/g after 7 days of refrigerated storage when compared to 5.27 and 10.21 mg/g the HPP-treated samples, respectively. The autolytic activity of the HPP-treated sample (4.32 nkat/g) significantly lower than that of the control (7.13 nkat/g) after 7 days of refrigerated storage. Therefore, HPP can be applied as a potential squid processing method microbiological safety and shelf life.

Reproduction and Parasitization Capacity of an Insect Parasitic Mite, Pyemotes moseri Yu et Liang (Acarina: Pyemotidae) New to Korea (국내 미기록 곤충기생성 응애, Pyemotes moseri Yu et Liang (Acarina: Pyemotidae)의 생식 및 기생 능력)

  • Kim, Se-Jin;Lee, Jong Ho;Yang, Chang Yeol;Kang, Taek-Jun;Cho, Myoung Rae;Hong, Ki-Jeong
    • Korean journal of applied entomology
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    • v.54 no.4
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    • pp.393-400
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    • 2015
  • An insect parasitic mite was found on a larva from Japanese apricot seed. The mite was identified as Pyemotes moseri Yu et Liang (Acarina: Pyemotidae) new to Korea. The host larva was identified as Eurytoma maslovskii using mitochondrial DNA sequencing analysis. We conducted preliminary study on its reproduction and parasitization capacity in laboratory condition. A mated female mite reared on Eurytoma maslovskii larva. We counted and sexed newborn progenies and then eliminated them during periodical observations. To test parasitization capacity, a PCR tube containing mass reared P. moseri and Japanese apricot seeds (assumed bear larva of E. maslovskii) placed in a stainless bath filled with potting soil. One month later, we surveyed the seeds whether the E. maslovskii larva parasitized by mite or not. We repeated this experiment three times with five replications each. Average life span (days from parasitization to the end of reproduction) of gravid females was 24.4 days (n=8). A gravid female reproduced 104.0 female progenies (n=8). Although there were more than seven Japanese apricot seeds per bath containing larva or pupa, we found parasitization only in two seeds.

Changes of Characteristics in Red Pepper by Various Freezing and Thawing Methods (홍고추의 저장온도 및 해동조건에 따른 물리화학적 특성 변화)

  • Lee, Hye-Eun;Lim, Chai-Il;Do, Kyung-Ran
    • Food Science and Preservation
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    • v.14 no.3
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    • pp.227-232
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    • 2007
  • The development of an effective long-term storage protocol for harvested fresh pepper is urgently required to increase the market for pepper products. The protocol must minimize quality loss, so that the product may be used either as a spice or as a raw material for processed pepper products, both in the home and in food processing plants. We investigated the optimum size of pepper fruits, freezing temperatures, storage periods, and thawing methods, to establish an optimum storage protocol. This study was conducted not only to develop freezing and thawing methods for long term storage of harvested red pepper, but also to develop processed pepper products utilizing the stored pepper. We aimed to expand the pepper products market and to increase the incomes of pepper growers. Whole red pepper, sliced red pepper, and crushed red pepper were frozen and stored at $-5^{\circ}C,\;-20^{\circ}C,\;or\;-40^{\circ}C$. The soluble solid content and the vitamin C level showed maximal stability at $-40^{\circ}C$, although total free sugars decreased on storage at all temperatures tested. Such Changes were more marked at $-5^{\circ}C$ than at the other(lower) temperature tested. The vitamin C content of whole red pepper was higher than that of sliced red pepper or crushed red pepper. Room-temperature thawing resulted in twice the drip loss seen on low temperature($5^{\circ}C$) thawing or microwave oven thawing. Brown discoloration was a serious problem with room temperature thawing. Total free sugars were higher in samples thawed at low temperature or in the microwave oven, compared to the level seen after room-temperature thawing. pepper samples thawed at low temperature scored higher in sensory tests than samples thawed at room temperature.

Rancidity Analysis of Rapeseed Oil under Different Storage Conditions Using Mass Spectrometry-based Electronic Nose (질량분석기 기반-전자코를 이용한 저장중 유채유의 산패 분석)

  • Hong, Eun-Jeung;Lim, Chae-Lan;Son, Hee-Jin;Choi, Jin-Young;Noh, Bong-Soo
    • Korean Journal of Food Science and Technology
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    • v.42 no.6
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    • pp.699-704
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    • 2010
  • Rapeseed oil was stored under different conditions such as in the dark, with UV treatment, and with prooxidantscytochrome C and copper ion. The rapeseed oils stored at different temperatures were analyzed by a mass spectrometrybased electronic nose and discriminant function analysis (DFA). Volatile components in the rapeseed oil increased with storage time, and the discriminant function first score (DF1) moved from a positive position to a negative position as storage time increased. Changes in DF1 were higher under UV treatment than under the dark condition (DF1: $r^2$=0.9481, F=307.03). The different DF1 values (F1) under the dark condition were 0.099, 0.187, and 0.278 as storage temperature increased. The different values under UV treatment were 0.554, 0.588, and 0.542, as storage temperature increased from 4 to $26^{\circ}C$. As concentrations of prooxidants copper ion and cytochrome C increased, amounts of volatile components also increased. These were confirmed by DFA. Furthermore, changes in responses at each ion fragment agreed with reported results for GC/MS, which formed after rancidity of the oil, including pentane, pentanal, 1-pentanol, hexanal, n-octane, 2-hexenal, heptanal, 2-heptenal, decane, 2-octenal, undecane, and dodecane.

Changes of Organic Acids and Volatile Flavor Compounds of Traditional Andong Sikhe (전통안동식혜의 유기산 및 휘발성 향기성분의 변화)

  • Choi, Cheong;Woo, Hi-Seob;An, Bong-Jeun;Cho, Young-Je;Kim, Seung
    • Journal of the Korean Society of Food Culture
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    • v.10 no.1
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    • pp.11-17
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    • 1995
  • The changes in life style these days appear in many ways. Many housewives turn away from home preparation of the time consuming traditional foods, such as Andong Sikhe. The importance, however, of succeeding the traditional cuisines is getting appreciated widely now a days. A traditional Andong Sikhe in Korea, was prepared and fermented at $5^{\circ}C$ in order to analyze the taste and flavor compounds. Major flavor components were identified as camphene, sabinene, 1-(1,5-dimethyl-4-hexyl)-4-methyl-benzene, ${\alpha}-zingibirene$, farnesene, 2,6-bis(1,1-dimethylethyl)-4-methyl-phenol, ${\beta}-sesquiphellandrene$, calalene, tetradecanoic acid, hexadecanoic acid and 9,12-octadecanoic acid by GC and GC/MS. Lactic acid and increased from 0.49 mg/100 g in the initial stage to 19.37 mg/100 g at the 6 days of storage. The pH of product decresed to 3.7 from 5.4 after the 6 days of storage but the total acidty reached to 0.41% during fermentation and storage at $5^{\circ}C$.

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A Study on Establishing Online Document Communication System by Means of Intranet Web Site (ODCS(Online Document Communication System)인트라넷 웹사이트 구축과정 및 사용자 효과 연구)

  • 양초산
    • Archives of design research
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    • v.17 no.3
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    • pp.167-178
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    • 2004
  • The purpose of this treatise is to show merits and method of establishing Lotte department store design division Online Documents Communication System through illustration of examples of intranet in which internet environment convenient to use for its openness is applied for establishing Design Online Documents Communication System for fundamentals of organization. In this connection merits and effect attainable from establishing Design Outline Documents Communication System of the enterprise as found were as follows: Firstly, it brought about reduction in workload of staffs through sharing various existing resources. It reduced redundant works and enables speedy handling of works. Secondly, it was possible to exchange viewpoints and share information by pertinent parties. Thirdly, by expediting information exchange and communication among persons in charge it was possible to improve work efficiency. Fourthly, it was possible to build and operate such system at relatively low cost on the basis of web browser. Without using any other significant instrument or equipment but by linking it to business network and using existing computer system operation was possible. Fifthly, by common sharing of work exclusive to design room through on-line it was possible to improve professionalism and convenience in data preservation. Through this treatise and survey and study on process for establishing intranet it was possible to find that there were sharing work, improving work efficiency, reducing workload, saving cost and expediting communication to a significant degree.

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Determination of Design Basis for a Storage System for Spent Fuel in Korea (국내 사용후핵연료 저장시스템의 설계기준 설정 인자 고찰)

  • Yoon, Jeong-Hyoun;Lee, Eun-Yong;Woo, Sang-In;Kim, Tae-Man
    • Journal of Nuclear Fuel Cycle and Waste Technology(JNFCWT)
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    • v.9 no.2
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    • pp.113-119
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    • 2011
  • Safe operation and maintenance of engineered dry storage systems for spent fuel from nuclear power plants basically depends on adequately adopted design requirements. The most important design target of the system are those which provide the necessary assurances that spent fuel can be received, handled, stored and retrieved without undue risk to health and safety of workers and the public. To achieve these objectives, the design of the system incorporates features to remove spent fuel residual heat, to provide for radiation protection, and to maintain containment over the lifespan of the system as specified in the design specifications. The features also provide for all possible anticipated operational occurrences and design basis events in accordance with the design basis as guided by the designated regulations. The general performance requirements of a projected storage system are introduced in this paper. The storage system is designed to store fuel assemblies in associated with designated regulatory requirements. Small increases/decreases in maximum burnup can be adjusted with cooling time. These variations are compensated for by a corresponding small site-specific increase/decrease in the design basis-cooling period, as long as the maximum heat load and radioactivity of loaded fuel assemblies are met. Generic design basis events considered for the storage system are summarized. Shielding and radiological requirements along with mechanical and structural are derived in this study.