• Journal of Periodontal and Implant Science
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• v.36 no.2
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• pp.345-359
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• 2006

Loss of maxillary molar teeth leads to rapid loss of crestal bone and inferior expansion of the maxillary sinus floor (secondary pneumatization). Rehabilitation of the site with osseointegrated dental implants often represents a clinical challenge because of the insufficient bone volume resulted from this phenomenon. Boyne & James proposed the classic procedure for maxillary sinus floor elevation entails preparation of a trap door including the Schneiderian membrane in the lateral sinus wall. Summers proposed another non-invasive method using a set of osteotome and the osteotome sinus floor elevation (OSFE) was proposed for implant sites with at least 5-6mm of bone between the alveolar crest and the maxillary sinus floor. The change of grafted material in maxillary sinus is important for implant survival and the evaluation of graft height after maxillary sinus floor elevation is composed of histologic evaluation and radiomorphometric evaluation. The aim of the present study was radiographically evaluate the graft height change after maxillary sinus floor elevation and the influence of the graft material type in height change and the bone remodeling of grafts in sinus. A total of 59 patients (28 in lateral approach and 31 in crestal approach) who underwent maxillary sinus floor elevation composed of lateral approach and crestal approach were radiographically followed for up to about 48 months. Change in sinusgraft height were calculated with respect to implant length (IL) and grafted sinus height(BL). It was evaluated the change of the graft height according to time, the influence of the approach technique (staged approach and simultaneous approach) in lateral approach to change of the graft height, and the influence of the type of graft materials to change of the graft height. Patients were divided into three class based on the height of the grafted sinus floor relative to the implant apex and evaluated the proportion change of that class (Class I, in which the grafted sinus floor was above the implant apex; Class II, in which the implant apex was level with the grafted sinus floor; and Class III, in which the grafted sinus floor was below the implant apex). And it was evaluated th bone remodeling in sinus during 12 months using SGRl(by $Br\ddot{a}gger$ et al). The result was like that; Sinus graft height decreased significantly in both lateral approach and crestal approach in first 12 months (p$MBCP^{TM}$ had minimum height loss. Class III and Class II was increased by time in both lateral and crestal approach and Class I was decreased by time. SGRI was increased statistically significantly from baseline to 3 months and 3 months(p<0.05) to 12 months(p$ICB^{(R)}$ single use, more reduction of sinusgraft height was appeared. Therefore we speculated that the mixture of graft materials is preferable as a reduction of graft materials. Increasing of the SGRI as time goes by explains the stability of implant, but additional histologic or computed tomographic study will be needed for accurate conclusion. From the radiographic evaluation, we come to know that placement of dental implant with sinus floor elevation is an effective procedure in atrophic maxillary reconstruction.

• The Journal of Small Business Innovation
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• v.20 no.1
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• pp.1-18
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• 2017

This study examined whether divided and spun-off companies design and execute spin-offs to minimize tax burdens by analyzing multiple spin-off transactions in the Dongbu Group, when the Korean tax law regarding corporate restructuring was amended in July 2010. Before the July 2010 tax amendment, taxes on the capital gains arising from the qualifying spin-off were deferred to the earlier of the shares in or assets acquired by the spun-off company are disposed. This tax treatment relieves the divided company's tax burden by deferring taxes on capital gains, compared with non-qualifying spin-offs. However, if shares in or assets acquired by the spun-off company are disposed after the July 2010 tax amendment, the capital gain incurred at the time of the qualifying spin-off would be taxed again at the spun-off company, in addition to a taxation on the divided company's capital gains. This creates double taxation implications for the parties involved in the spin-off. As a result, the double taxation may outweigh the benefit from the tax deferral on the qualifying spin-off, which may make a qualifying spin-off tax unfavorable. Among the four spin-off cases in the Dongbu Group addressed in this study, a spin-off occurred before the tax amendment, whereas three spin-offs occurred after the tax amendment. Initially, we expected that the spin-off before the tax amendment would be a qualifying spin-off, and the other three spin-offs would be non-qualifying spin-offs, considering the taxation rules before and after the July 2010 tax amendment. However, based on the review of summarized balance sheets disclosed in the spin-offs' corporate filings, no capital gains arose during the four spin-offs that occurred in the Dongbu Group. Therefore, we concluded that the Dongbu Group considered non-tax factors more than tax factors while designing and executing the spin-offs. The local media posited during this period that these spin-offs may intend to resolve financial issues in the Dongbu Group, and this analysis was supported by the fact that some shares in the new spun-off companies were sold by the Dongbu Group. Our case studies provide evidence that all costs, including both tax and non-tax costs, must be considered in the course of spin-offs, in addition to the tax burdens on all parties involved in the corporate restructuring, which parallels the work of Scholes et al. (2008). This study provides implications that various aspects should be considered and reviewed in advance when the management makes decisions for effective tax planning.

• Parasites, Hosts and Diseases
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• v.29 no.3
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• pp.245-258
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• 1991

In order to determine the antigenic localization in the tissues of the adult Metagonimus yokegawai, immunogoldlabeling method was applied using serum immunoglobulins (IgG) of cats which were infected with isolated metacercariae from Plecoglossus altivelis. The sectioned worm tissue was embedded in Lowicryl HM 20 medium and stained with infected serum IgG and protein A gold complex (particle size: 12 nm) , It was observed by electron microscopy at each tissue of the worm. The gold particles were observed on the tegumental syncytium as well as cytoplasm of tegumental cells and epithelial lamella of the caecum. The gold particles were not observed on the basal lamina of the tegument, interstitial matrix of the parenchyma, the muscle tissue and mitochondria of the tegument. The gold particles were specifically labeled in the secretory granules in the vitelline cells. They were also labeled on the lumen of bladder and egg shell. The above findings showed that antigenic materials in the tissue of adult worms were specifically concentrated on the tegumental syncytium as well as cytoplasm of tegumental cells and epithelial lamella of the caecum.

• Korean Journal of Hospice Care
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• v.8 no.1
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• pp.29-48
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• 2008

Purpose: The purpose of this study was to provide the basic information on the improvement plan by identifying the role accomplishment and job satisfaction of the hospice nurses and analyzing the factors that impact such role accomplishment and job satisfaction. Methods: The data was collected of 189 hospice nurses who have been working more than 6 months in 56 hospice programs registered in Korea Hospice Association and Korean Catholic Hospice Association from October to November, 2007 by structured questionnaire which was developed by Ryu(1979), based on the Riehl's nursing role and the research of Choe(2005) on the role of hospice nurse. Results: The role accomplishment and job satisfaction of the study subject were 3.53 point and 3.39 point, respectively. The roles of hospice nurses were accomplished by the order of advocator, nursing care provider, coordinator (cooperation), educator, quality manager, counsellor, administrator, and researcher. The job satisfaction of the hospice nurses was shown highest in the satisfaction of professional status, followed by the satisfaction of the interaction, satisfaction of the task itself, satisfaction of the administrative aspect, satisfaction of the autonomous, and the lowest in the satisfaction of the pay. The role accomplishment of the subjects according to their socio-demographic and job characteristics was found to have a significant difference by their age, marriage status, academic background, and position. It also has a significant difference by whether they play role of coordinator, whether they took whole responsibility as hospice, working experience as hospice/palliative nurse, and the level of hospice/palliative nursing training(p<.05). In the study of job satisfaction of the subjects according to their socio-demographic and job characteristics, the job satisfaction was found to have a significant difference by the increase of age, the number of duties consisting the hospice team, whether they play role of coordinator, whether they take whole responsibility as hospice, the level of hospice/palliative nursing training, and whether they wish to work for as long as possible(p<.05). The role accomplishment and the job satisfaction of the subjects showed a statistically significant positive correlation. (r=.541, p<.01) Conclusion: Raised saiary will be increased hospice nurse's job satisfaction. And we suggest a repetitive study using the identical tool to the equally extracted subjects with same representativeness of each hospice/palliative institute type. For the expanded role and enhanced professional standard of hospice nurses, we also suggest a study on the improvement plan to enhance the roles of researcher and administrator.

• Korean Journal of Soil Science and Fertilizer
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• v.44 no.6
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• pp.1071-1079
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• 2011

In this study, coal combustion ash (CCA) was evaluated for its stabilization effect on acidic mine waste with column experiment. Total of six treatments were installed depending on mixing ratio between coal wastes and CCA (0, 20, 40%) and mixing method (completely mixing and layered). Artificial acidic rain (pH 5.6) was used for feeding solution with flow rate of $0.05mL\;min^{-1}$. Result showed that higher pH of leachate was observed as more CCA was mixed. The highest pH in leachate was measured when 40% of CCA was mixed with coal waste (pH of 5.8). Also, complete mixing with CCA and coal waste was more effective to increase the pH of leachate than layered treatment. Regarding the reduction of soluble Fe amount, the highest efficiency (78%) was observed when 20% of coal ash was completely mixed with mine waste. Based on those result, optimum mixing ratio of coal ash with mine waste can be ranged 20-40% depending on environmental circumstances in the field.

• Journal of Climate Change Research
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• v.9 no.4
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• pp.423-433
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• 2018

Particulate matter air pollution is a serious problem affecting human health and visibility. The variations in $PM_{10}$ concentrations are influenced by not only local emission sources, but also atmospheric circulation conditions. In this study, we investigate the temporal features of $PM_{10}$ concentrations in South Korea and the atmospheric circulation patterns associated with high concentration episodes of $PM_{10}$ during winter (December-January-February) 2001-2016. Based on those analyses, a Korea Particulate matter Index (KPI) is developed to represent the large-scale atmospheric pattern associated with high concentration episodes of $PM_{10}$. The atmospheric patterns are characterized by persistent high-pressure anomalies, weakened lower-level north-westerly anomalies, and northward shift of the upper-level meridional wind anomalies near the Korean Peninsula. To evaluate the change in occurrence of high concentration episodes of $PM_{10}$ under a possible future warmer climate, we apply KPI analysis to CMIP5 climate simulations. Here, historical and two representative concentration pathway (RCP) scenarios (RCP 4.5 and RCP 8.5) are used. It is found that the occurrence of atmospheric conditions favorable for high $PM_{10}$ concentration episodes tends to increase over South Korea in response to climate change. This suggests that large-scale atmospheric circulation changes under future warmer climate can contribute to increasing high $PM_{10}$ concentration episodes in South Korea.

• Economic and Environmental Geology
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• v.52 no.1
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• pp.13-28
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• 2019

This study analyzed precipitation environment, heavy metal contamination, and mineral composition of white, reddish brown and mixed precipitates occurring at the Osip stream drainage, Gangwondo. Furthermore, spectral characteristics of the precipitates associated with heavy metal contamination and mineral composition was investigated based on spectroscopic analysis. The pH range of the precipitates was 4.43-6.91 for white precipitates, 7.74-7.94 for reddish brown precipitates, and 7.59-7.9 for the mixed precipitates, respectively. XRF analysis revealed that these precipitates were contaminated with Ni, Cu, Zn, and As. The white precipitates showed high Al concentration compared to reddish brown precipitates as much as 3.3 times, and the reddish brown precipitates showed high Fe concentration compared to white precipitates as much as 15 times. XRD analysis identified that the mineral composition of the white participates was aluminocoquimbite, gibbsite, quartz, saponite, and illite, and that of reddish brown precipitates was aluminum isopropoxide, kaolinite, goethite, dolomite, pyrophyllite, magnetite, quartz, calcite, pyrope. The mineral composition of the mixed precipitates was quartz, albite, and calcite. The spectral characteristics of the precipitates was manifested by gibbsite, saponite, illite for white precipitates, goethite, kaolinite, pyrophyllite for reddish brown precipitates, and albite for the mixed precipitates, respectively. The spectral reflectance of the precipitates decreased with increase in heavy metal contamination, and absorption depth of the precipitates indicated that the heavy metal ions were adsorbed to saponite and illite for white precipitates, and goethite and magnetite for reddish brown precipitates.

• Journal of Communication Design
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• v.55
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• pp.240-249
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• 2016

This study focused on cases about user experience using digital media as a marketing. The recent convergence of various types of media is resulting in new types of content. In a situation where approaching consumers through digital and virtual means is no longer an alternative or an option but a necessity, customers must be influenced and stimulated using various types of digital media. Because modern consumers prefer to participate actively rather than to be passively exposed to information, there is a need to maximize and optimize the consumer's experience using digital media. In this research, consumer experiences that utilized digital media were examined, and these case studies were analyzed from an experiential marketing perspective. How the 5 different types of Experiential Marketing proposed by Bernd Schmitt and Digital medias were combined in the digital marketing campaigns was examined. The case studies analyzed in this research were chosen out of widely popular digital marketing campaigns ran by beauty brands that used various experimental marketing types, such as 'Make-up Genius' of L'Or?al, 'Google Glass Tutorials' of Yves Saint Laurent and 'Digital Runway Bar' of The Burberry Beauty Box. This study classified that case samples into paid media, earned media and owned media based on sense, feel, think, act and relate that are the strategic experiential modules of Bernd Schmitt. This study could be confirmed various customer experience as a sense, feel, think, act and relate through that cases using digital media technology and marketing element of digital media. Through the process of examining which digital media types each marketing campaign utilized and how these types of digital marketing were combined, this research is significant in that it helps for the understanding of the current state of digital marketing and in that it can serve as the foundation for future research of efficient digital marketing.

• 한국노년학
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• v.31 no.3
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• pp.505-526
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• 2011

The purposes of this paper were to examine the level of knowledge of and attitudes toward the elderly and investigate the differences in the level of knowledge of and attitudes about the elderly by selected socio-demographic factors and aging related factors in Korea and the United States. The research subjects were 1129 college students attending 10 schools in Korea and the United States(840 Korean students in 5 schools, located in Seoul City, Gyeonggi-Do, Chungcheong-Do in Korea and 289 American students in 5 schools located in the State of New York of the United States). They were interviewed, using the structured questionnaire, and the data were analyzed by SPSS 15.0 for Windows. The research questionnaire was composed of Fact on Aging Quiz Part 1(FAQ 1) developed by Palmore(1998), Semantic Differential Scale development by Sanders et al., and several socio-demographic and aging related variables. The results indicated that, first, the level of knowledge of the elderly for Korean students was 12.51/25 and for American students was 11.57/25, resulting that the knowledge level of the elderly in Korea was higher than that of the United States. In addition, the results of students' knowledge differences between korea and the United States showed that Korean students showed high ratio of correct answer in 9 questions while American students showed high ratio of correct answer in only 4 questions, resulting that Korean students have higher knowledge than American students. Second, the level of attitudes toward the elderly for Korean students was 77.54 and for American students was 70.07 in 20-140 points, resulting that the attitude level of the elderly among American students were more positive than that of Korean students. The results of students' attitudes differences between Korea and the United States showed that Korean students responded positive tendency in only one question while American students responded positive tendencies in 14 questions, resulting that American students were more positive attitudes toward the elderly than that of Korean students. Third, there is a significant correlation between the knowledge of and attitudes toward the elderly in both Korean and American students. Based on these results, implications for policy, practice, and research were further discussed.

• Asia Marketing Journal
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• v.12 no.2
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• pp.53-81
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• 2010

Brand experience has received much attention from considerable marketing research. When consumers consume and use brands, they are exposed to various specific brand-related stimuli. These brand-related stimuli include brand identity and brand communications(e.g., colors, shapes, designs, slogans, mascots, brand characters) components. Brakus, Schmitt, and Zarantonello(2009) conceptualized brand experience as subjective and internal consumer responses evoked by brand-related stimuli. They demonstrated that brand experience can be broken down into four dimensions(sensory, affective, intellectual, and behavioral). Because experiences result from stimulations and lead to pleasurable outcomes, we expect consumers to want to repeat theses experiences. That is, brand experiences, stored in consumer memory, should affect brand loyalty. Consumers with positive experiences should be more likely to buy a brand again and less likely to buy an alternative brand(Fournier 1998; Oliver 1997). Brand attachment, one of dimensions of the consumer-brand relationship, is defined as an emotional bond to the specific brand(Thomson, MacInnis, and Park 2005). Brand attachment is target-specific bond between the consumer and the specific brand. Thus, strong attachment is attended by a rich set of schema that link the brand to the consumer. Previous researches propose that brand attachments should affect consumers' commitment to the brand. Brand experience differs from affective construct such as brand attachment. Brand attachment is based on interaction between a consumer and the brand. In contrast, brand experience occurs whenever there is a direct and indirect interaction with the brand. Furthermore, brand experience is not an emotional relationship concept. Brakus et al.(2009) suggest that brand experience may result in brand attachment. This study aims to distinguish brand experience dimensions and investigate the effects of brand experience on brand attachment and brand commitment. We test research problems with data from 265 customers having brand experiences in various product categories by using multiple regression and structural equation model. The empirical results can be summarized as follows. First, the paths from affective, behavior, and intellectual experience to the brand attachment were found to be positively significant whereas the effect of sensory experience to brand attachment was not supported. In the consumer literature, sensory experiences for consumers are often equated with aesthetic pleasure. Over time, these pleasure experiences can affect consumer satisfaction. However, sensory pleasures are not linked to attachment such as consumers' strong emotional bond(i.e., hot affect). These empirical results confirms the results of previous studies. Second, brand attachment including passion and connection influences brand commitment positively but affection does not influence brand commitment. In marketing context, consumers with brand attachment have intention to have a willingness to stay with the relationship. The results also imply that consumers' emotional attachment is characterized by a set of brand experience dimensions and consumers who are emotionally attached to the brand are committed. The findings of this research contribute to develop differences between brand experience and brand attachment and to provide practical implications on the brand experience management. Recently, many brand managers have focused on short-term view. According to this study, we suggest that effective brand experience management requires taking a long-term view of marketing decisions.