• Title/Summary/Keyword: 적정 이윤

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Effect on Mycelial Growth and Fruit Body Development According to Supplementary Nutrition in Bag Cultivation of Neolentinus lepideus (잣버섯 봉지재배시 영양원이 균사배양 및 자실체 생육에 미치는 영향)

  • Jang, Myoung-Jun;Lee, Yun-Hae;Ju, Young-Cheol;Kim, Seong-Min;Koo, Han-Mo
    • The Korean Journal of Mycology
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    • v.39 no.3
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    • pp.171-174
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    • 2011
  • This study was carried out to elucidate suitable supplementary nutrition for Neolentinus lepideus cultivation. The main substrate for cultivation was douglas fir sawdust, and supplementary materials for experiment were corn meal, corn hull, corncob, beet pulp, and potato starch. The higher amount of total nitrogen source was showed in corn meal (0.45%) than any other nutritive materials. Incubation ratio and cultivation period showed the best 97% and the shortest 43 days on medium with corn meal substrate. The fruit body yield and biological efficiency on medium with 10% corn meal were highest 122 g/1 kg and 35%, respectively. Factor analyses concerning fruiting yield showed total nitrogen source (r = 0.95) and crude fat (r = 0.65). These results are recommended that N. lepideus cultivation is corn meal material as the source of the supplementary nutrition and total nitrogen source as the factor of fruiting body yield on the Douglas fir sawdust medium.

An Understanding of Domestic Construction Clients' Tender Behavior (투찰률을 통한 국내 건설업체들의 입찰행태에 대한 이해)

  • Bae, Juhyeon;Han, SangUk;Kim, Byungi
    • Korean Journal of Construction Engineering and Management
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    • v.19 no.1
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    • pp.74-79
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    • 2018
  • The establishment of an effective bidding system is critical to ensure both the high quality of civil infrastructure and proper earning of contractors. However, the continuous changes of a bidding system in South Korea reveal that problems such as a dumping or high price winning have not been fully resolved yet. This study thus aims at understanding the bidding behavior and strategies of contractors by analyzing a tender ratio in historical data. Multiple regression analysis is conducted to understand the effect of internal and external factors (e.g., estimated cost, combined value of construction performance evaluation) on a tender ratio. The results statistically show that such factors affect the tender ratio an individual bidder determines and have the varying effect on the tender ratio by contractors' firm size.

Comparison in Cultural Characteristics on Different Nutritions in Bag Cultivation of Lentinula edodes (표고 봉지재배에 있어서 영양원에 따른 재배적 특성 비교)

  • Jang, Myoung-Jun;Lee, Yun-Hae;Lee, Han-Bum;Liu, Jun-Jie;Ju, Young-Cheol
    • Journal of Mushroom
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    • v.9 no.3
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    • pp.105-109
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    • 2011
  • This study was carried out to select the suitable substrates for bag cultivation of Lentinula edodes. We investigated the optimal additive materials and its mixing ratio in bag cultivation of L. edodes, Sanjo 701 ho. The suitable substrates for L. edodes bag cultivation were oak sawdust as new material plus deffatted corn flour, and corn husk as an additive at the ratio 8:1:1(v/v), as the result of shorter mycelial growth, higher biological efficient, and a higher yield than any other substrates.

Cultural Characteristics of a new variety, 『Solhyang』 Neolentinus lepideus (잣버섯 신품종 '솔향'의 재배적 특성)

  • Jang, Myoung-Jun;Lee, Yun-Hae;Ju, Young-Cheol;Park, Yong-Jin;Koo, Han-Mo
    • Journal of Mushroom
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    • v.9 no.3
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    • pp.101-104
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    • 2011
  • We aimed to develop a new variety of Neolentinus lepideus from about forty strains by bag culture. To this end, "Solhyang" which means pine smell in Korean was selected as a new commercial variety of N. lepideus. N. lepideus have yellow pileus and pine smell, which characteristics make a favorable impression on the far east Asia, Korean and Japanese. The optimum temperatures for mycelial growth and fruit body development ranged $26{\sim}32^{\circ}C$ and $18{\sim}20^{\circ}C$, respectively. The required periods of mycelial incubation and fruit body growth were 30 days and 7 days, respectively. The fresh weight of fruit body was 115g/kg with pine sawdust and corn meal power(9:1, v/v) substrate.

Analysis of the Procurement Management Process for the Gas & Oil Plant projects (Gas & Oil 플랜트 조달관리 프로세스 분석)

  • Won, Seo-Kyung;Kang, Min-Woo;Lee, Jun-Bok;Kim, Sun-Kuk;Han, Choong-Hee
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • 2007.11a
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    • pp.491-494
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    • 2007
  • Recently Gas & Oil plant construction projects are increasing in the world. The EPC (Engineering, Procurement and Construction) company, which participate in the plant projects, should possess the pertinent engineering license and procurement skill to create high added-value. It is because the procurement is very substantial to cover 70% of the total project cost. Nonetheless, there exist various risks involved in the procurement process due to the characteristics of the construction projects with long duration and complicated process as well as the procured goods or services subjected to various logistics. The objective of this paper is to analyze proper process in the procurement and to identify various information and document. Also to analyze procurement process, the principal data are derived from the interview with experts and specialty contractors of plant project. The result of this study would widely be used as a guide to the procurement personnel in forecasting the risks in advance.

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Assessment of Nutritional Adequacy of Gimbap Sold in Convenience Stores Focused on Protein and Mineral Content (편의점 판매 김밥의 단백질과 무기질 함량을 중심으로 한 영양 적정성 평가)

  • So-Yun Kim;Seong-Hee Yoon;Yun-A Lee;Mi-Kyeong Choi
    • Journal of the Korean Dietetic Association
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    • v.29 no.2
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    • pp.73-85
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    • 2023
  • This study examined the nutritional information using the nutrition labels of gimbap sold at convenience stores and evaluated nutritional adequacy compared to dietary reference intakes for Korean adolescents. Thirty gimbaps (triangular gimbaps and regular gimbaps according to the main ingredients of vegetables, fish, and meat) were purchased at five convenience stores of different brands with many stores in Korea. The food and nutrition labels of the gimbaps were investigated, and nine minerals were analyzed using inductively coupled plasma-mass spectrometry (ICP-MS). The average price of gimbap was 1,906.7 won, and average energy was 292.0 kcal, and the protein content was 15.5% of the recommended intake for Korean male adolescents aged 15~18 years. The mineral content ranged from 6.9% for zinc to 39.0% for selenium. Except for sodium and selenium, the energy, protein, and mineral content did not meet 1/3 of dietary reference intakes for adolescents. For the index of nutritional quality (INQ), calcium and zinc were the lowest in the triangular and regular gimbap, respectively. The INQ of potassium was significantly higher in triangular gimbap with vegetables. The content and INQ of selenium were in regular gimbap with fish, and the zinc INQ was in regular gimbap with meat. Overall, gimbap sold in convenience stores has a high sodium content, and the contents of energy, protein, and minerals, except selenium, are insufficient for a single meal.

Calculating the Audit Fee Based on the Estimated Cost (예정원가계산에 의한 감사보수 산정)

  • Mun, Tae-Hyoung
    • Management & Information Systems Review
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    • v.35 no.1
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    • pp.189-206
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    • 2016
  • 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.

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Response of Yield and Nitrogen Use Efficiency for Garlic on Different Types and Rates of Organic Fertilizer (유기질 비료의 종류 및 시비량이 마늘의 수량과 질소이용효율에 미치는 영향)

  • Kim, Seong Heon;Hwang, Hyun Young;Seo, Hye Bin;Rim, Jae Eun;Park, Seong Jin;Lee, Yun Hae;Kim, Myung Sook
    • Journal of the Korea Organic Resources Recycling Association
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    • v.27 no.4
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    • pp.35-42
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    • 2019
  • Organic fertilization (OF) was an effective management strategy to improve crop yield and soil fertility. Determination of optimum application rate has been received great interest as a major research field. In this study, we evaluated optimum application level of three different organic fertilizers; mixed expeller compost (MEC), mixed organic fertilizer (MOF) and organic complex fertilizer (OCF), for garlic cultivation. Treatments consisted of MEC, MOF, OCF (50, 100, 150% of standard nitrogen input), inorganic fertilizer(NPK, N-P2O5-K2O : 250-78-128 kg ha-1) and no-fertilization (control). Overall, the yields of garlic under MEC, MOF and OCF 100% (5,337, 5,617 and 5,276 kg ha-1) were higher than under control (4,496 kg ha-1). The 100% of three OFs treatements showed the highest yield and bulb diameter, similar with NPK, while leaf length and bulb height were not significantly different among all treatments. The 150% of three OFs rather decreased yield. The highest nitrogen use efficiency (38.4 and 38.0%) was observed in MOF 100% and OCF100%, which was the most similar with that in NPK (38.8%). As OF application rate increased, pH was decreased, but soil NO3-N and NH4-N were increased. There was no significant difference in soil organic matter (OM), av. P2O5 and Ex. cation values. From these results, 100% application of OFs could be recommended as a suitable input level for garlic cultivation, regardless of organic fertilizer types. Further study might be required to evaluate long-term OF application effect on soil health and crop productivity.

The Welfare Effects of Advertising: The Economic Rationale for Regulation of Advertising (광고(廣告)의 후생효과(厚生效果) : 광고규제(廣告規制)의 경제적(經濟的) 논거(論據))

  • Lee, Kyu-uck
    • KDI Journal of Economic Policy
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    • v.12 no.3
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    • pp.95-123
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    • 1990
  • Advertising, while providing a linkage between sales and consumption, helps promote rational consumption patterns by expanding the scope of information for consumers facing an ever-increasing array of consumption decisions. In so doing, advertising promotes competition among suppliers and sellers, thereby improving market transparency. Intrinsically, advertising can influence the instantaneous decisions made by consumers, and because of this peculiar feature of advertising, ensuring fair advertising practices is a policy issue of great importance. Concurrently, discerning whether the amount of advertising, which is determined by the profit motive of advertisers, is socially appropriate or whether this amount constitutes a waste of scarce resources is a necessary and indispensable consideration in establishing a public policy to respond to the mounting deluge of advertising. Although the Fair Trade Act and numerous other related laws are being enforced with regard to advertising, it may be difficult to say that a unified, practicable and logical basis for regulating the variegated and complex forms of advertising has been established. This paper examines the various theoretical arguments on the welfare effects of advertising as a rationale to justify regulation from the viewpoint of economics. In this manner, this paper helps define the essential nature of advertising and seeks to present a rational approach toward the regulation of advertising.

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Permission Evaluation of the Price Hike of University Meal Service (대학교급식의 가격 상승 허용 평가)

  • Lee, Yun-Jung;Han, Kyung-Su
    • Culinary science and hospitality research
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    • v.15 no.4
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    • pp.115-130
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    • 2009
  • The price hike of university meal service hasn't increased as much as the rise in prices. Accordingly, it is necessary to make the school meal service better and make its image students think of improved, and it needs a proper increase. This study examines the permission evaluation of price hike of university meal service by analyzing students' behavior of using school meal service, restaurants they use, the price range of the meal service. It also investigates how the management of university meal service influences its price hike rate. The result of the study is as follows. Students are sensitive to price increase of school meal service because it hasn't been improved compared with its price. As a result of the evaluation of satisfaction with price in school meal service, its quality is bad compared with the restaurants outside school even though there isn't much difference between their prices. In addition, the cross tabulation analysis shows that there is significant difference between the restaurants students use and the price hike rate; there isn't significant difference between the price range of the meal service and the price hike rate; there is significant difference between the proper management of the meal service and the price hike rate. This study has a limit because it analyzes proper price and the quality of the restaurants comparing school cafeterias and the restaurants outside a university; however, it should be basic information for the improvement of university meal service in that the second most important reason why university students use a school cafeteria is price.

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