• Management & Information Systems Review
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• v.35 no.1
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• pp.51-68
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• 2016

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.

• Tuberculosis and Respiratory Diseases
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• v.44 no.3
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• pp.493-504
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• 1997

Background : Non-small cell lung cancer is one of the most frequent cause of death due to cancer in men, and its incidence among women is rapidly increasing. Although there has been a recent surge of interest in combined modality therapy for stageIII non-small cell lung cancer(NSCLC), the optimal treatment is still not well established. Thoracic irradiation has long been the gold standard for locally advanced unresectable NSCLC. However, although conventional radiotherapy(XRT) can palliate symptom and improve local control of disease, it has at most only a modest effect on survival. Recently, cisplatin(cis-diamminedichloroplatinum) has been reported to enhance the cell-killing effect of radiation For patients with unresectable NSCLC, cisplatin-based concurrent chemoradiotherapy(CCRT) had the advantage of therapeutic response over XRT alone and therapeutic side effect more commonly occurred in CCRT group in EORTC(European Organization for Research and Treatment of Cancer) and other trials. Objectives : We compared therapeutic response, compliance, and side effects between CCRT and XRT in patients with advanced NSCLC. Patients and Method : Thirty patients with biopsy-proven inoperable NSCLC were randomized to one of two treatment arms. Arm A consisted of XRT, radiotherapy for 4~6 weeks(1.8 Gy given 20~33 times, in five fractions a week), and arm B consisted of CCRT, radiotherapy for 2 weeks(3 Gy given to times, in five fractions a week), followed by 3 week rest period and then radiotherapy 2 more weeks(2.5 Gy given 10 times, in five fractions a week), combined with 6mg cisplatin per square meter, given daily before radiotherapy. We evaluate therapeutic response, compliance, change of performance status, side effects, and radiation pneumonitis by using the author's made scoring system. Results : There was no significant difference in therapeutic response and compliance. But there was a significantly lower laboratory complication and radiation pneumonitis in CCRT group (p < 0.05). There's significant negative correlation between stage and therapeutic response score in both groups(R=0.353, p < 0.05) In both groups, patients with squamous cell carcinoma had a tendency to higher therapeutic response score than those with adenocarcinoma. Conclusion : There was no difference between CCRT and XRT in respect to therapeutic response and compliance. But CCRT had a advantage of decreased side effects.

• Journal of the korean academy of Pediatric Dentistry
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• v.31 no.4
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• pp.555-563
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• 2004

The pH of beverages is known to be low and have, therefore, been implicated in the increasing incidence of erosion. Erosion is believed to be the predominant cause of teeth wear in children and young adults, although there will always be a contribution from attrition and abrasion. The aim of the present study was to evaluate the effect of yogurt on the progression of erosive demineralization in human enamel using demineralization model in vitro. In 4 yogurts, available on the market, pH, buffering capacity and the concentrations of calcium, phosphate and fluoride were determined. The buffering effect was determined by titration with NaOH. 50 milliliters of each drink was then titrated with 1M sodium hydroxide, added in 0.5 milliliters increments, until the pH reached about 7. Human deciduous enamel(n=40) samples were divided into four groups and exposed to 80ml of the yogurt for 30,60, 90 and 120min. Enamel surface microhardness(VHN) was examined before and after each exposure. 1. The average PH of fermented milk was 3.77 and this pH value was acidic enough to cause tooth erosion. 2. All of the fermented milks were found to be erosive(p<0.05) 3. The teeth exposed to the fermented milk all showed erosion like lesions and microhardness measurements showed that enamel surface hardness decreased proportionately with increased time of immersion in all tooth specimen groups. 4. After immersion for 30 and 60 minutes, reduction rate of microhardness values was not significantly different between the groups(p>0.05). However, after 90 and 120 minutes, reduction rate of each group was significantly different(p<0.05).

• Journal of the korean academy of Pediatric Dentistry
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• v.37 no.1
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• pp.1-12
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• 2010

The aim of this study was to evaluate the preventive effect of commercially available anticariogenic products, specifically, the tooth cream containing Casein phosphopeptide-amorphous calcium phosphate(CPP-ACP), fluoride varnish and low-level fluoride mouthrinse on enamel erosion induced by carbonated beverage in a short period of time. Enamel specimens were treated as follows and were then kept in artificial saliva for 24 hours followed by further processing by alternately soaking them in Cola beverage and in distilled water for 1 minute each five times. Group 1: control group (no treatment) Group 2: tooth cream with CPP-ACP Group 3: fluoride varnish (1,000 ppm F) Group 4: low-level fluoride mouthrinse (227 ppm F) Group 5: fluoride varnish + tooth cream with CPP-ACP Group 6: low-level fluoride mouthrinse + tooth cream with CPP-ACP Microhardness and erosion depth were measured and the mineral loss of each specimen was evaluated by measuring the volumetric fluorescence change(${\Delta}Q$) against the stable fluorescent grid using quantitative light-induced fluorescence(QLF). The experiment lasted for 6 days repeated each day. The results were as follows: 1. The microhardness was increased as follows: Group $1{\leq}2{\leq}4$<6<$3{\fallingdotseq}5$. 2. The mean erosion depth was increased as follows: Group $5{\fallingdotseq}3$<6<$4{\fallingdotseq}2{\fallingdotseq}1$. 3. The ${\Delta}Q$ was increased as follows: Group $1{\fallingdotseq}2{\leq}4{\leq}6{\leq}3{\fallingdotseq}5$. The decrement of ${\Delta}Q$ was similar between group 1 and 2, group 4 and 6 and group 3 and 5. 4. The ${\Delta}Q$ showed positive correlation with microhardness (r=0.96, p<0.05), while it was negatively correlated to erosion depth (r=-0.96, p<0.05).

• Journal of Aquaculture
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• v.17 no.4
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• pp.275-281
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• 2004

The present study was conducted to evaluate dietary requirements for essential fatty acids (EFAs) such as linoleic acid (LA, l8:2n-6), -lenolenic acid (LNA, 18:3n-3), or docosahexaenoic acid (DHA, 22:6n-3), eicosapentaenoic acid (EPA, 20:5n-3) and arachidonic acid (ARA, 20:4n-6) in juvenile eel Anguilla japonica cultured in a recirculating system for 16 weeks. The experimental diets contained 50% crude protein, 10% crude lipid and 3800 kcal/kg energy.Brown fish meal and blood meal were used as the main protein sources, while coconut oil, com oil and linseed oil were used as the lipid source to yield target fatty acids ratios. At the end of the trial, the effects of essential fatty acids supplementation on weight gain (WG), specific growth rate (SGR), feeding efficiency (FE), proximate composition andwhole body fatty acids contents were examined. WG, SGR, and FEof eels fed diet D2, D3, was significantly higher (P<0.05) than those of fish fed the other diets. Whole body HUFA concentration of eels fed D 1 was significantly lower (P<0.05) than those fed the other diets. HUFA/SFA (saturated fatty acids) ratio of whole body in eels fed diets D2, D3 and D6 were significantly higher than that of eels fed diet D1 (P<0.05).DHA/EPA ratio of whole body in eels fed diet D7was significantly higher than those fed the other diets; and eels fed diet D5 showed the lowest DHA/EPA ratio among all the dietary treatments (P<0.05).Based on the experimental results, we concluded that LNA (n-3) and LA (n-6) were necessary for optimum growth of juvenile eel, and the dietary requirement of LNA and LA were 0.35∼0.5% and 0.5∼0.65%, respectively.

• Journal of Aquaculture
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• v.21 no.1
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• pp.26-33
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• 2008

This study investigated the synergistic effects of dietary supplementation of quartz porphyry(QP) and a laboratory developed feed stimulants, BAISM(BS) on growth performance and utilization as the additives for juvenile eel Anguilla japonica. Six isoenergetic experimental diets(18.2 kJ/g) were formulated to contain 50% crude protein, 15% lipid with or without dietary QP(Song-Gang stone, Davistone, Korea) and BS supplementation. QP and BS were provided at 0% in the control diet($Q_0B_0$) and at 0.7% QP+0% BS($Q_{0.7}B_0$), 0.7% QP+0.3% BS($Q_{0.7}B_{0.3}$), 0.7% QP+0.5% BS($Q_{0.7}B_{0.5}$), 0.7% QP+0.75% BS($Q_{0.7}B_{0.75}$) and 0.7% QP+1.0% BS($Q_{0.7}B_{1.0}$) in experimental diets on dry matter basis. After four weeks of adaptation, triplicate groups of 30 fish initially averaging $15{\pm}0.1g(mean{\pm}SD)$ were randomly distributed into each aquarium, and they were fed one of the experimental diets for 8 weeks. By the end of the feeding trial, weight gain(%), specific growth rate(%), feed efficiency(%) and protein efficiency ratio of fish fed diet $Q_{0.7}B_{0.5},\;Q_{0.7}B_{0.75}\;and\;Q_{0.7}B_{1.0}$, were significantly higher(P<0.05) than those of fish fed the other diets. But, $Q_{0.7}B_{0.5},\;Q_{0.7}B_{0.75}\;and\;Q_{0.7}B_{1.0}$ were no significant differences(P<0.05). In challenge test, fish were infected by intraperitoneal injection of 0.1 mL bacterial suspension with Edwardsiella tarda per fish after the feeding trial. As a result, fish fed QP and BS supplemented diets have a significantly higher cumulative survival rate than those of fish fed control diet(P<0.05). In conclusion, these results indicated that the optimum dietary supplementation level of QP and BS could be approximately 0.7% quartz porphyry+0.5% BAISM($Q_{0.7}B_{0.5}$) of diet based on WG, FER, SGR, PER, cumulative survival rate in juvenile eel A. japonica.

• Journal of Dental Rehabilitation and Applied Science
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• v.27 no.2
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• pp.125-140
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• 2011

The remnant of temporary cement on the intaglio surface of cast restoration may have a negative effect on the retentive strength of permanent cement. This study was to evaluate the effect of temporary cement cleaning methods on the retentive strength of cementation type implant prostheses. Prefabricated implant abutments - height 5.5mm, diameter 4.5mm, 6 degree axial wall taper with chamfer margins were used. Forty copings-abutment specimens were divided into four groups(each n=10) according to the cleaning methods for temporary cement(Temp-$Bond^{(R)}$) as follows : no temporary cementation(the control group), orange solvent, ultrasonic cleaning, air borne-particle abrasion. After the application of temporary cement and the separation, the cleaning procedure was performed according to the protocol of each group. The specimens were cemented with $Premier^{(R)}$ Implant $Cement^{TM}$. After the permanent cementation, the specimens were subjected to thermocycling and pulled out from the specimens with a universal testing machine at a cross-head speed of 0.5mm/min. After the retentive strength test, all the specimens were cleaned using ultrasonic cleaning, abraded with air borne-particles, and steam-cleaned. Likewise, the specimens were temporarily cemented(Temp-$Bond^{(R)}$ NE), cleaned according to the protocol of each group, cemented with $Premier^{(R)}$ Implant $Cement^{TM}$ and subjected to thermocycling and measurement of their retentive strength. The mean of group with orange solvent were significantly lower than those of other groups(p<0.05). There was no significance between group with ultrasonic cleaning and group with air borne-particle abrasion. Group with ultrasonic cleaning and group with air-particle abrasion were no significance at control group. There was no significance between group cemented with Temp-$Bond^{(R)}$ and group cemented with Temp-$Bond^{(R)}$ NE. Within the limitation of this study, it can be concluded that the temporary cement cleaning method with only orange solvent may have a negative effect on the retentive strength of permanent cement. Ultrasonic cleaning and air borne-particle abrasion methods are recommended for the temporary cement cleaning method on cementation type implant prostheses.

• Korea journal of population studies
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• v.19 no.2
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• pp.175-205
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• 1996

The purpose of this study was to find the distribution of the variables on the quality of life and the determinants of the sexual attitude and behavior of the unmarried female workers. This study was surveyed to the 306 unmarried women who worked in the small and medium scale industries in Kyungin area and analyzed the respondent's knowledge of sex, sexual behavior, health behavior, health status, satisfaction of working condition and recognition of working environment. The result of this study could be summarized as follows: The respondent's age are mostly early of twenties and their education level are high school and more. They recognize that their health condition is not so good but they hardly try to improve health condition. They think that their working condition are mostly unsatisfied and they also believe that they expose themselves to the toxic working environment. Although their knowledge of sex are low they have few chances for the education of sex and family planning. Their attitude of premarital sex are conservertive but the rate of approval of living together before marriage are high and the rate of premarital sex is around 15 percent. The premarital sex behavior are positively related with family size, living condition, knowledge of sex and working period but the sex experiences are negatively related with working period and knowledge of sex. As a result we suggest that the sex education and consultative program are necessary for improving the quality of life of the unmarried working women in small and medium scale industries.

• Food Science and Preservation
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• v.17 no.6
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• pp.784-792
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• 2010

Mild heat treatment was applied to ginger rhizomes to achieve shelf-life extension for fresh minced ginger. The rhizomes were treated at 45, 50, 55, or $60^{\circ}C$ for different periods of time, minced, and stored at $10^{\circ}C$ for 9 days. Microbial levels in minced fresh ginger decreased with increases in temperature and duration of heat treatment. The non-treated and treated samples did not significantly differ in color at the initial stage of storage. Changes in color were detected after 3 days, and accelerated after that time. The ${\Delta}E$ value of control samples reached 12.42, whereas that of treated samples (except when $45^{\circ}C$ was applied for 60 min) ranged from 7.67 to 10.96, after 9 days. There was no significant difference in initial pH value between control (pH 6.09) and treated (pH 6,046.20) samples. The pH of control samples increased to 8.02 after 9 days, whereas pH values of samples treated at $50^{\circ}C$ and $60^{\circ}C$ ranged from pH 6.807.83 after 9 days. The percentage of control drip was 25.65% at the initial stage of storage, which was lower than those of treated samples. Drip increased to 38.63% in the control and to 34.20~38.44% in treated samples after 9 days. The sensory characteristics of the control samples were similar to those of treated samples at the initial stage of storage. After 6 days, the control and some treated samples developed off-flavors and discoloration. However, samples treated at $50^{\circ}C$ for 60 min retained favorable quality characteristics for 9 days after storage.

• Food Science and Preservation
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• v.24 no.1
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• pp.93-99
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• 2017

Collagen synthesis is decreased and matrix metalloproteinase-1 (MMP-1) levels are increased in naturally aged human skin, and these alterations cause changes such as skin wrinkling and decreased elasticity. As a part of our ongoing search for bioactive ingredients, MMP-1 inhibitory and type-1 procollagen synthesis inducing activities of aqueous methanolic extract of manufactured gambir product from Uncaria gambir were investigated in in vitro bioassay systems. In addition, total phenolic contents were quantified using a spectrophotometric method. Among tested samples, 40% MeOH eluate from 80% methanolic extract of manufactured U. gambir using open column chromatography packed with Diaion HP-20 resin showed significant MMP-1 inhibitory activities with an $IC_{50}$ value of $15.6{\pm}1.3{\mu}g/mL$. Furthermore, type-1 procollagen synthesis promoting property of 40% MeOH eluate ($IC_{50}$ value; $6.9{\pm}0.7{\mu}g/mL$) from 80% methanolic extract of manufactured gambir was higher than other eluates. Additionally, the present investigation revealed that 40% MeOH eluate of manufactured gambir product contained a high level of total phenolic compounds. The result suggests a distinct relationship between anti-wrinkle activity and total phenolic contents, and manufactured gambir product could be considered a new effective source of natural bioactive ingredients. Systematic investigation of manufactured gambir product will be performed for further development of its biological properties.