Eum, Hyang Lan;Kim, Byung-Sup;Yang, Yong Joon;Hong, Sae Jin
Horticultural Science & Technology
/
v.31
no.2
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pp.211-218
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2013
This study was conducted to investigate the quality characteristics of eight Kimchi cabbage cultivars and the effect of cold storage on the quality of two kinds of cabbage cultivars, such as 'CR-Nongshim', and 'Ryouckgwang'. Early planted and harvested cultivars at July showed that fresh weight was lower than late harvested cultivars at September, because early harvesting time of July was heavy rainy season at highlands of Gangwon province. The firmness was more than 10 N for all cultivars and 'Cheongock', 'Sanjanggoon', and 'Ryouckgwang' cultivars had high value of firmness among them. No differences among the cultivars were found in appearance, freshness, and texture evaluations at harvest. Sweetness and bitterness had statistical differences and showed high value in 'Ryouckgwang' and in 'CR-Nongshim' and 'Sooho'. Two Kimchi cabbage cultivars such as 'CR-Nongshim' and 'Ryouckgwang' were stored at $0^{\circ}C$, $2^{\circ}C$, $5^{\circ}C$, and room temperature ($25^{\circ}C$) with more than 90% RH. Significant difference was found in weight loss during room and low temperature storage. In general, weight loss of the Kimchi cabbages at room temperature was significantly increased by 15% within 3 days, whereas it was delayed at low temperature until 3 weeks on all Kimchi cabbage cultivars. Firmness of 'CR-Nongshim' was higher than 'Ryouckgwang' but there was no difference within low storage temperatures. Appearance among the sensory factors was a critical indicator to estimate storage periods. On the point of appearance, storage period at $0^{\circ}C$ was 1 week and $2^{\circ}C$ and $5^{\circ}C$ was 3 weeks and 1 week in 'CR-Nongshim' cultivar, respectively. The storage period of 'Ryouckgwang' cultivar was 2 weeks, 4 weeks, and 2 weeks, respectively. Conclusively, storage at $2^{\circ}C$ with more than 90% RH was recommended as optimum temperature to maintain quality in both cultivars.
Background: The various pathogeneses of acute respiratory distress syndrome have been suggested but not established yet. In the present study, the role of group II phospholipase $A_2$($PLA_2$) in the pathogenesis of gut ischemia-reperfusion(I/R) induced acute lung injury (ALI), especially in the pulmonary oxidative stress with infiltration of neutrophils was investigated. Material and Method: To induce ALI, reperfusion of mesentery was done for 120 min after clamping of superior mesenteric artery for 60 min in Sprague-Dawley rats that weighed about 300g. To exmaine the role of group II $PLA_2$ in ALI, especially endothelial injury associated with the action of neutrophils, lung myeloperoxidase activity, lung leak index, bronchoalveolar lavage fluid protein were measured, and pulmonary $PLA_2$ activity changes in gut I/R were also measured. The role of group II $PLA_2$in the neutrophilic generation of free radicals was assessed by inhibiting group II $PLA_2$ with rutin, manoalide and scalaradial. Furthermore, to verify the oxidative stress in the lung, histologic and free radical detecting cytochemical electron microscopy were done. Result: After reperfusion, ALI was developed with accumulation of neutrophils in the lung, which was confirmed by the increase of myeloperoxidase activity, lung leak index and bronchoalveolar lavage protein (p<0.001). The pulmonary and intestinal group II $PLA_2$ activities significantly increased after gut I/R which were reversed by rutin(p<0.001). In vitro, cytochrome-c reduction assay denoted the inhibitory effects of rutin, scalaradial and manoalide on the production of free radicals from isolated human neutrophils. Histologically, neutrophilic accumulation and pericapillary edema in the lung after gut I/R was detected by light microscopy which was suppressed by rutin. In $CeCl_3$ cytochemical electron microscopy, the increased production of hydrogen peroxide in the lung after gut I/R was confirmed and also the production of hydrogen peroxide was decreased by rutin. Conclusion: On the basis of these experimental results, the inhibition of group II $PLA_2$ seemed to mitigate gut I/R-induced ALI by suppressing the production of free radicals from the infiltrated neutrophils. Collectively, group II $PLA_2$ seems to play a crucial role in gut I/R-induced ALI by neutrophilic oxidative stress.
This experimentation aims to study on the characterics of tree growth by forestry land soil system and the effect of applied fertilizer by kind of tree for obtaining basic data on application of fertilizer to forestry land and to further investigate the restriction factor of tree growth by soil system for promoting more effective application of fertilizer to forestry area. 1. The characteristics of tree growth by soil system showed that tree growth was worst on erosive soil, bad on red or red and yellow soil and generally good on brown soil. 2. With regard to Black Locust, the restriction factor of its growth appeared the content of $P_2O_5$ in the soil and the less the content of $P_2O_5$ is in the soil, the worse its growth was and its growth was bad on clay soil. 3. The growth of pinus seems closely related with the content of $K_2O$ in the soil and the growth of PH was bad on neutral or alkali soil and good on weak-acid soil. Its growth greatly depended upon the content of OM or FN. 4. As Suwon Poplar is a kind of tree requiring for a special soil, its growth required for fertile soil and the content of O. MN $P_2O_5$$K_2O$ was proportional to its growth. 5. The growth of Black Locust, pinus and Suwon Poplar was good on the soil containing much sand but bad on the soil containing much clay.
This study aims to verify how the characteristics of organizational supporting unit affect the effectiveness of company-wide HRD Education & Training program. To achieve this objective, we performed an empirical analysis, with the characteristics of organizational supporting unit comprising supervisor's support, job support, and company support as independent variables, and with the level of reaction stage, learning stage, transfer stage, and result stage as dependent variables. Empirical data was collected during the period from August 16, 2011 to September 9, 2011 by sending out questionnaires to employees of 5 securities firms listed on KOSDAQ where online and offline education & training program is running year-round with headquarter in Seoul. A total of 340 questionnaires were sent out three times for the survey, and total of 164 questionnaires were sampled for the final analysis. According to the outcome of the analysis, regarding the first hypothesis that tries to reveal how the characteristics affect the level of reaction stage, it is verified that all of supervisor's support, job support and company support have positive impact on the level of reaction stage with p value less than 0.01. In regard to the second hypothesis that tries to see how the characteristics affect the level of learning stage, it is confirmed that supervisor's support, job support and company support have significant impact on the level of learning stage with p value less than 0.05 or 0.01, respectively. Concerning the third hypothesis that aims to investigate how the characteristics affect the level of transfer stage, it is appeared that all of supervisor's support, job support and company support have positive impact on the level of transfer stage. And lastly, as for the fourth hypothesis that tries to see how the characteristics affect the level of result stage, it is analyzed that supervisor's support, job support and company support have positive impact on the level of result stage with p value less than 0.01. This study reconfirm the outcomes of previous research, which is that the effectiveness of company-wide education & training program depends not only on the contents and quality of education & training program, but also more importantly on the role of organizational supporting unit, and the working environment where what is learned in classroom can be applied to real business. Companies or experts that run education & training program in real world should recognize that the performance of training is dependent more significantly on the characteristics of organizational supporting unit rather than the design or features of education & training program.
This study investigates the effect of revenue recognition by percentage of completion method on financial analysts' earnings forecasting information in order industry. Specifically, we examines how the analysts' earnings forecast errors and biases differ according to whether or not to report the unbilled revenue account balance and the level of unbilled revenue account balance. The sample consists of 453 firm-years listed in Korea Stock Exchange during the period from 2010 to 2014 since the information on unbilled revenue accounts can be obtained after the adoption of K-IFRS. The results are as follows. First, we find that the firms with unbilled revenue account balances have lower analysts' earnings forecast accuracy than the firms who do not report unbilled revue account balances. In addition, we find that the accuracy of analysts' earnings forecasts decreases as the amount of unbilled revenue increases. Unbilled revenue account balances occur when the revenue recognition of the contractor is faster than the client. There is a possibility that managerial discretionary judgment and estimation may intervene when the contractor calculates the progress rate. The difference between the actual progress of the construction and the progress recognized by the company lowers the predictive value of financial statements. Our results suggest that the analysts' earnings forecasts may be more difficult for the firms that report unbilled revenue balances as applying the revenue recognition method based on the progress criteria. Second, we find that the firms reporting unbilled revenue account balances tend to have higher the optimistic biases in analysts' earnings forecast than the firms who do not report unbilled revenue account balances. And we find that the analysts' earnings forecast biases are increases as the amount of unbilled revenue increases. This study suggests an effort to reduce the arbitrary adjustment and estimation in the measurement of the progress as well as the introduction of the progress measurement method which can reflect the actual progress. Investors are encouraged to invest and analyze the characteristics of the order-based industry accounting standards. In addition, the results of this study empower the accounting transparency enhancement plan for order industry proposed by the policy authorities.
On July 21st in 2005, People's Bank of China (PBOC) turned the currency peg against the U.S. dollar into managed currency system based on a basket of unnamed currencies under China's exchanged rate regime. This change means that China's enterprises are not free from currency fluctuations. The purpose of this study is to analyze the relations between Renminbi fluctuations in the floating exchange rate and financial results of venture companies. The process and outcomes of this study are as follows, First, in order to measure the financial results of venture companies, I choose venture companies in Shandong Province listed on the Shanghai Stock Exchange (SSE) at random and several quarter financial sheets according to safety ratios, profitability ratios, growth ratios, activity ratios. Second, I arrange the daily Renminbi exchange rate data announced from July 21st, 2005 to December 31st, 2008 by PBOC into the quarterly data. Third, in order to confirm the relations between Renminbi fluctuations and financial results of venture companies, I carry out Pearson's correlation analysis. As a result, the revaluation of the Chinese Renminbi has weakly negative effects on debt ratio, total assets turnover ratio and equity turnover ratio in statistics. But the revaluation of the Chinese Renminbi is not related to other financial index in statistics. The result of this study is that the revaluation of the Chinese Renminbi has little influence on the export and import of Chinese venture companies and certifies the fact that Chinese venture companies have much foreign currency assets. In addition to avoid the currency exposure risk, this study shows the effective method about currency exposure risk which adjusts proportion of Renminbi to foreign currency.
Asia-Pacific Journal of Business Venturing and Entrepreneurship
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v.12
no.4
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pp.1-14
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2017
New business management methods different from the past are necessary because of the rapid changes of the corporates' environment. KOSDAQ(Korean Securities Dealers Automated Quotation) companies should be expected the more affirmative business performance of companies by listing, but it is a well-known that they have problems of low business performance mostly. This paper aims to investigate the influential factors on enhancing corporate innovation and nonfinantial business performance, and to clarify practical measures and present a solution of KOSDAQ companies' problems through analysis of previous researches and an empirical research. This research present corporate entrepreneurship and human resources innovation as impact factors on the business performance to apply finely the path of technological innovation for the solution of the relevance investigation limit between the complexity of corporates' innovation paths and the firms' performance. And also knowledge management activities and external networks management or the firms have been adopted as a corporate innovation activities for free from quantitative measures, such as conventional research and development(R&D) activities by considering recent corporates' knowledge business operations. The results of the empirical analysis shows that significant impact factors on corporate innovation activities are the firms' propensities of competitive advantage initiative, risk taking and chief executive officer's innovation. These can be interpreted that the CEOs' innovation propensity should be enhanced for stimulating corporate's innovaton activities, which include the CEOs' interest in the development of new technology, the exploiting new businesses and their support of the innovation discipline for employees. In addition, it can be said that it is necessary to intensify more initiatives within those enterprise for enhancing the competitive advantage in the identical industry. The significant impact factors of corporate entrepreneurship and human resource innovation on the non-financial performance are resulted as the propensities of firms' competitive advantage initiative, CEOs' innovation and employees' innovaton. This shows that the higher propensities of firms' competitive advantage initiative, CEOs' innovation and employees' innovaton, the higher the cognitive degrees of business performance within each corporate, which include the members' awareness about firms' sales growth, market share growth, profit ratio growth, customers' preference and corporates' awareness.
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.
In this paper, we aim to analyze the effect of accounting policy change subsequent to the adoption of K-IFRS in Korea, whereby the firms are required to recognize impairment losses on goodwill on a periodic basis rather than to amortize over a specific period. As a principle-based accounting standard, the K-IFRS expands the scope of fair value measurement with a view to enhance the relevance and timeliness of accounting information. In the same vein, intangibles with indefinite useful life, of which goodwill is an example, are subject to regulatory impairment tests at least once a year. Related literature on the impact of mandatory change in goodwill policy document that impairment recognition is more likely to be practiced opportunistically, mainly because managers have a greater discretion to conduct the tests under K-IFRS. However, existing literature examined the frequency and/or magnitude of the goodwill impairment before versus after the K-IFRS adoption, failing to notice the impairment symptoms at individual firm level. Borrowing the definition of impairment symptoms suggested by Ramanna and Watts(2012), this study performs a series of tests to determine whether the goodwill impairment recognition achieves the goal of communicating timelier information under the K-IFRS regime. Using 947 firm-year observations from domestic companies listed in KRX and KOSDAQ markets from 2008 to 2011, we document overall delays in recognizing impairment losses on goodwill after the adoption of K-IFRS relative to prior period, based on logistic and OLS regression analyses. The results are qualitatively similar in robustness tests, which use alternative proxy for goodwill impairment symptom. Afore-mentioned results indicate that managers are likely to take advantage of the increased discretion to recognize the impairment losses on goodwill rather than to provide timelier information on impairment, inconsistent with the goal of regulatory authority, which is in line with the improvement of timeliness and relevance of accounting information in conjunction with the full implementation of K-IFRS. This study contributes to the extant literature on goodwill impairment from a methodological viewpoint. We believe that the method employed in this paper potentially diminishes the bias inherent in researches relying on ex post impairment recognition, by conducting tests based on ex ante impairment symptoms, which allows direct examination of the timeliness changes between before and after K-IFRS adoption.
We focus in this study on incremental financing decisions and estimate a logit model for the probability a firm will choose a private placement over a public bond issue. We hypothesize that information asymmetry, financial risk, agent cost, and proprietary information may affect a firm's choice between public debt and private placements. We find that as the size of firm increases, the probability of choosing a private placement declines significantly. The age of the firm, however, is not a significant factor affecting the firm's choice between public and privately-placed bond. The coefficients on the firm's leverage and non-investment grade dummy are significantly positive, meaning firms with high financial risk and credit risk select private placements. The findings regarding agency-related variables, PER and Tobin's Q, are somewhat complex. We find significant evidence that firms with high PER prefer private placements to public bonds, suggesting that borrowers with options to engage in asset substitution or underinvestment are more likely to choose private placements. The coefficient of Tobin's Q is negative, but not significant, which weakly support the hold-up hypothesis. When we construct an interaction term on the Tobin's Q with a non-investment rating dummy, however, the Tobin's Q interaction term becomes positive and significant. Thus, high Tobin's Q firms with a speculative rating are significantly more likely to choose a private placement, regardless of the potential hold-up problems. The ratio of R&D to sales, proxy for proprietary information, is positively significant. This result can be interpreted as evidence in favor of a role for proprietary information in the debt sourcing decision process for these firms.
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