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.
Park, Se-Eun;Yi, Kee-Wook;Kim, Hae-Young;Son, Ho-Hyun;Chang, Ju-Hea
Restorative Dentistry and Endodontics
/
v.36
no.4
/
pp.290-299
/
2011
Objectives: The usage of fluoride varnish for a moderate to low caries-risk group has not been well validated. This study aimed to evaluate the preventive and therapeutic efficacies of fluoride varnish on the initiated root caries. Materials and Methods: Ten premolars were sectioned into quarters, further divided into two windows, one of which was painted with Fluor Protector (1,000 ppm fluoride, Ivoclar Vivadent). An initial lesion with a well-preserved surface layer was produced by pH cycling. Scanned line analysis using energy dispersive spectrometry determined the weight percentages of Ca and P in the demineralized layer. Scanning Electron microscopy and confocal laser scanning microscopy (CLSM) evaluated the varnish-applied root surfaces. Results: The mean lesion depth (SD) was 12.3 (2.6) ${\mu}m$ (single cycling) and 19.6 (3.8) ${\mu}m$ (double cycling). Double cycling extended the lesion depth, but induced no more mineral loss than single cycling (p < 0.05). The mean weight percentages of Ca and P between groups with and without varnish were not significantly different (p < 0.05). A CLSM showed varnish remained within 15 ${\mu}m$ of the surface layer. Conclusions: When a mild acid challenge initiated root tissue demineralization, the application of low-concentration fluoride varnish did not influence the lesion depth or the mineral composition of the subsurface lesion.
In this Paper, we analyze the application of Interactive Data Broadcasting in DMB(Digital Multimedia Broadcasting) in the accordance with convergence of service and technology. With the acceleration of digital convergence in the Ubiquitous period substantial development of digital media technology and convergence of broadcasting and telecommunication industry are being witnessed. Consequently these results gave rise to newly combined-products such as DMB(Digital Multimedia Broadcasting), WCDMA(Wide-band code division multiple access), Wibro(Wireless Broadband Internet), IP-TV (Internet protocol TV) and HSDPA(High speed downlink packet access). The preparatory stage for the implementation of Interactive Data Broadcasting Service will be reached by the end of December, 2006. DMB is the first result of a successful convergence service between Broadcasting and Telecommunication in new media era. Multimedia technology and services are the core elements of DMB. The Data Broadcasting will not only offer various services of interactive information such News, Weather, Broadcasting Program etc, but also be linked with characteristic function of mobile phone such as calling and SMS(Short Message Service) via Return Channel.
In Seongju, Gyengsangbuk-do, the Placenta Chamber (胎室, Taesil) of 18 sons and a son of the crown prince of King Sejong(世宗大王) is located in one place. Taesil refers to the place where the umbilical cord and placenta, which are separated when the baby is born, are placed in a jar made of pottery and stone box and then buried on the ground. The placenta chamber in Seongju has the Buncheong ware (粉靑沙器) cover buried on the ground to protect the baby's placenta. These covers are all hemispherical, with a diameter of more the 20cm. The decorations were made using black and white inlaid techniques only on the outside. The Buncheong ware cover with this shape and pattern has been confirmed only in the placenta chamber in Seongju. This study targets 6 of the Buncheong ware cover whose owners were identified, when and where they were prepared, what the stylistic features and meanings are, and where it was produced. The results of the study are as follows. First, ss a result of reviewing the production background and procurement system of this bowl, it was inferred that it was sourced from Jangheunggo (長興庫) at the central government office, between 1436 and 1439, when the event to bury the placenta of royal members in the ground was the most active. Second, it analyzed the unique features of this cover, such as the shape, pattern, and baked traces. The shape and pattern were compared to the ritual objects contained in the Sejong Silok Oryeui (『世宗實錄』 「五禮」, Five Rites of King Sejong Chronicle) and the lid of the royal placenta jar made in the 15th and 16th centuries. Third, this study suggests that the baking method was based on the shape and location of the traces remaining outside the cover. Finally, the following data were used to estimate the production site: the relationship with the 'Jagiso (磁器所, ceramic workshop) registered in the Sejong Silok Jiriji (『世宗實錄』 「地理志」, Geographical Appendix of King Sejong Chronicle); various records of contribution and dedication about the Buncheong ware made here; and the Buncheong ware and related tools excavated from the kiln site in the area. The place where the Buncheong ware cover was produced is estimated to be the most likely production site for the kiln site in Chunghyo-dong Kiln Site, located in Jeolla-do province by synthesizing the data above.
Among smart city services, the crime and disaster prevention sector accounted for the highest 24% in 2018. The most important platform for providing real-time situation information is CCTV (Closed-Circuit Television). Therefore, it is essential to create the actual CCTV surveillance coverage to maximize the usability of CCTV. However, the amount of CCTV installed in Korea exceeds one million units, including those operated by the local government, and manual identification of CCTV coverage is a time-consuming and inefficient process. This study proposed a method to efficiently construct CCTV's actual surveillance coverage and reduce the time required for the decision-maker to manage the situation. For this purpose, first, the exterior orientation parameters and focal lengths of the pre-installed CCTV cameras, which are difficult to access, were calculated using the point cloud data of the MMS (Mobile Mapping System), and the FOV (Field of View) was calculated accordingly. Second, using the FOV result calculated in the first step, CCTV's actual surveillance coverage area was constructed with 1 m, 2 m, 3 m, 5 m, and 10 m grid interval considering the occluded regions caused by the buildings. As a result of applying our approach to 5 CCTV images located in Uljin-gun, Gyeongsnagbuk-do the average re-projection error was about 9.31 pixels. The coordinate difference between calculated CCTV and location obtained from MMS was about 1.688 m on average. When the grid length was 3 m, the surveillance coverage calculated through our research matched the actual surveillance obtained from visual inspection with a minimum of 70.21% to a maximum of 93.82%.
Journal of the Korean Institute of Traditional Landscape Architecture
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v.36
no.4
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pp.94-104
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2018
This study examined photogrammetric reconstruction techniques that can measure the original form of a cultural property utilizing photographs taken in the past. During the research process, photographs taken in the past as well as photograph on the internet of Soswaewon Garden in Damyang(scenic site 40) were collected and utilized. The landscaping structures of Maedae, Aiyangdan, Ogokmun Wall, and Yakjak and natural scenery Gwangseok, of which photographs can be taken from any 360 degree direction from a close distance or a far distance without any barriers in the way, were selected and tested for the possibility of reproducing three-dimensional shapes. The photography method of 151 landscape photographs (58.6%) from internet portal sites for the aforementioned five landscape subjects containing information on the date the photograph was taken, focal length, and exposure were analyzed. As a result of the analysis, it was revealed that the majority of the photographs tend to focus on important parts of each subject. In addition, we discovered that there are two or three photography methods that internet users preferred in regards to each landscape subject. For the purposes of the experiment, photographs in which a single scene consistently appears for each landscape subject and it was determined that there was a high level of preference related to the photography method were analyzed, and three-dimensional mesh shape model was produced with a photoscan program to analyze the reproducibility of three-dimensional shapes. Based on the results of the reproduction, it was relatively possible to reproduce three-dimensional shapes for artifacts such as Ogukmun wall, Maedae, and Aeyangdan, but it was impossible to reproduce three-dimensional images for natural scenery or an object that has similar texture such as Yakjak and Gwangseok. As a result of experimentation related to the reconstruction of three-dimensional shapes with the photographs taken on site using a photography method similar to that of the photographs selected as previously mentioned, there was success related to reproducing the three-dimensional shapes of Yakjak and Gwangseok, of which it was not possible to do so through the photographs that had been collected previously. In addition, through comparison of past and present images, it was possible to measure the exact sizes as well as discover any changes that have taken place. If past photographs taken by tourists or landscape architects of cultural properties can be obtained, the three-dimensional shapes from a particular period of time can be reproduced. If this technology becomes widespread, it will increase the level of accuracy and reliability in regards to measuring the past shapes of cultural landscape properties and examining any changes to the properties.
In recent years, significant importance has been given to chitooligosaccharides (COS) due to its potent notable biological applications. COS can be derived from chitosan which is commonly produced by partially hydrolyzed products from crustacean shells. In order to produce COS, there are several approaches including chemical and enzymatic methods which are the two most common choices. In this regard, several new methods were intended to be promoted which use the enzymatic hydrolysis with a lower cost and desired properties. Hence, the dual reactor system has gained more attention than other newly developed technologies. Enzymatic hydrolysis derived COS possesses important biological activities such as anticancer, antioxidant, anti-hypersentive, anti-dementia (Altzheimer's disease), anti-diabeties, anti-allergy, anti-inflammatory, etc. Results strongly suggest that properties of COS can be potential materials for nutraceutical, pharmaceutical, and cosmeceutical product development.
The purpose of this study is to compare and analyze the effect of changes in the patient's central position on the exposure dose and image quality of surrounding organs during a chest lateral examination using an Auto Exposure Control(AEC). The experiment was conducted on a human body phantom. A needle was attached to the lower part of the center of the coronal plane of the phantom, and a lead ruler was attached to the lower part of the detector so that the 50 cm point was located at the lower center of the AEC ion chamber. The exposure conditions were 125 kVp, 320 mA, the distance between the source and the image receptor was 180 cm, and the exposure field size was 14 × 17 inches. Only one AEC ion chamber was used at the bottom center, and the density was set to '0' and sensitivity to 'Middle', and the central X-ray was incident vertically toward the 6th thoracic vertebra. With AEC mode applied, the 50 cm point of the needle and lead ruler were aligned and the phantom was moved 5 cm toward the stomach (F5) and 5 cm toward the back (B5), and the dose factor was analyzed by measuring ESD. The ESD of the thyroid gland according to the change in patient center position was 232.60±2.20 μGy for Center, 231.22±1.53 μGy for F5, and 184.37±1.19 μGy for B5, and the ESD of the breast was 288.54±3.03 μGy for Center, F5 was 260.97±1.93 μGy, B5 was 229.80±1.62 μGy, and the ESD of the center of the lung was 337.02±3.25 μGy for Center, F5 was 336.09±2.29 μGy, and B5 was 261.76±1.68 μGy. As a result of comparing the average values of dose factors between each group, the difference in average values was statistically significant (p<0.01), and each group appeared to be independent. As a result of the study, there was no significant difference in the dose to the thyroid, breast, and center of the lung according to the change in the patient's central position, except for the breast (10%) when the patient moved forward about 5 cm. However, movement of about 5 cm posteriorly resulted in an average dose reduction of 23.7%. Additionally, when the patient's central position was moved to the rear, image quality deteriorated.
Journal of the Korean Society of Food Science and Nutrition
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v.41
no.5
/
pp.638-646
/
2012
The purpose of this study was to find a relationship between eating behavior, dietary self-efficacy and nutrition knowledge by comparing these items in elementary school students according to food service type. The survey was made through a questionnaire from 759 students in the 6th grade of elementary school in 39 Gangwon Province. The average score of eating behaviors according to food service type was highest for urban type, followed by agri-fishery type, and finally remote island and country type, for the questions asking about the application of nutrition knowledge and the frequency of eating out. The average score of nutrition knowledge according to food service type showed significant differences for the questions about eating snacks before going to sleep and weight increase as well as calorie comparisons between foods. For the correlation of eating behavior, dietary self-efficacy and nutrition knowledge, the agri-fishery type showed positive in all of the three items with significant differences. In the remote island and country type, there was a positive relationship between nutrition knowledge and dietary self-efficacy, and between eating behavior and dietary self-efficacy. However, there was no significant difference of correlation between nutrition knowledge and eating behavior. In order to confirm the predictable variables for eating behavior, a regression analysis was made by injecting variables in every stage with independent variables of dietary self-efficacy and nutrition knowledge, which showed a significant relationship with eating behavior. The results showed that, in the urban type, dietary self-efficacy and nutrition knowledge affected the eating behavior and, in the agriculture type and the remote island and country type, only dietary self-efficacy affected the eating behavior.
KSCE Journal of Civil and Environmental Engineering Research
/
v.1
no.1
/
pp.53-68
/
1981
Most clays under sustained load exhibit time-dependent deformation because of creep movement of soil particles and many investigators have attempted to relate their findings to the creep behavior of natural ground and to the long-term stability of slopes. Since the creep behavior of clays may assume a variety of forms depending on such factors as soil plasticity, activity and water content, it is difficult and complicated to analyse the creep behavior of clays. Rheological models composed of linear springs in combination with linear or nonlinear dashpots and sliders, are generally used for the mathematical description of the time-dependent behavior of soils. Most rheological models, however, have been proposed to simulate the behavior of secondary compression for saturated clays and few definitive data exist that can evaluate the behavior of non-saturated clays under the action of sustained stress. The clays change gradually from a solid state through plastic state to a liquid state with increasing water content, therefore, the rheological models also change. On the other hand, creep is time-dependent, and also the effect of thixotropy is time-function. Consequently, there may be certain correlations between creep behavior and the effects of thixotropy in compacted clays. In addition, the states of clay depend on water content and hence the height of the specimen under drained conditions. Futhermore, based on present and past studies, because immediate elastic deformation occurs instantly after the pressure increment without time-delayed behavior, the factor representing immediate elastic deformations in the rheological model is necessary. The investigation described in this paper, based on rheological model, is designed to identify the immediate elastic deformations and the effects of thixotropy and height of clay specimens with varing water content and stress level on creep deformations. For these purposes, the uniaxial drain-type creep tests were performed. Test results and data for three compacted clays have shown that a linear top spring is needed to account for immediate elastic deformations in the rheological model, and at lower water content below the visco-plastic limit, the effects of thixotropy and height of clay specimens can be represented by the proposed rheological model not considering the effects. Therefore, the rheological model does not necessitate the other factors representing these effects. On the other hand, at water content higher than the visco-plastic limit, although the state behavior of clays is visco-plastic or viscous flow at the beginning of the test, the state behavior, in the case of the lower height sample, does not represent the same behavior during the process of the test, because of rapid drainage. In these cases, the rheological model does not coincide with the model in the case of the higher specimens.
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