• Journal of agricultural medicine and community health
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• v.23 no.1
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• pp.65-78
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• 1998

This study was conducted to find out the factors which have an effect on the rural aged's natural history by disability in Activities of Daily Living(ADL) and ADL decline with 475 old people which were chosen except the dead 90 and unconfirmable 56 old people by performing follow-up survey for 4 years since 1993 on the basis of presurveyed data about 621 home old people over 60 years residing in 13 villages at Kangdong-myon, Kyongju-city, Kyongsangbuk-do Province, Korea. Such activities of daily living as bathing, dressing, going to toilet, transfer, feeding and continence were examined. 1. In the follow-up survey for 4 years, the ADL distribution of the dead was remarkably lower than the subject group. 2. It was also shown in the 4-year follow-up survey that 82.1% of high ADL group maintained high ADL while 77.8% of low ADL group died within 4 years. 3. The occurrence percentage of disabilities of each group by ADL item for 4 years appeared high in such an order as bathing, continence, dressing, going to toilet, transfer and feeding. 6.7%(8.1% for female and 4.6% for male) of the old people who were the high ADL group at the time of the first survey had disabilities that occurred after 4 years. 4. In the change of ADL according to general characteristics used to analyse the factors which have an effect on ADL decline, there was a significant difference in age and job, that is, the jobless old people had the higher degree of ADL decline. In the change of ADL according to behavioral pattern, for the male old people there was a significant difference in support of living expenses and subjective health condition. In this case, the degree of ADL decline was higher if they depended on their sons & daughters or spouses and felt that they were not healthy.

• Journal of Distribution Science
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• v.13 no.9
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• pp.95-101
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• 2015

Purpose - This study provides evidence of the impact of the mandatory adoption of Korean equivalents to International Financial Reporting Standards (K-IFRS) on accounting quality. K-IFRS uses fair value as a basis of measurement and is characterized by principle-based standards. These characteristics can lead to a decrease in conservatism. Therefore, this study aims to examine whether or not there is a change in the level of conservatism before and after the enforcement of K-IFRS (2007~2014). By comparing 2007 through 2008 and 2013 through 2014 (excluding 2009 to 2012), we test "the temporary adjustment phenomenon" and document an overall decline in the degree of conservatism after the adoption of K-IFRS. Research design, data, and methodology - Our sample is comprised of data of all listed Korea Composite Stock Price Index (KOSPI) manufacturing distribution companies in Korea from 2007 to 2014, which yields the pooled sample of 4,412 (panel A) and 1,915 (panel B) firm-year observations for hypotheses 1 and 2. In line with recent literature, we adopt the Givoly and Hayn (2000) model, which recomputes the non-operating accruals, excluding two components that are most likely to capture the effect of restructuring activities: special items and gains or losses from discontinued operations. In addition, we also use these variables: SIZE, LEV, INV_CYCLE, ROA, OWN, and FOR. Results - Our sample period spans 2007 to 2014. This offers evidence on the effect of the mandatory adoption of IFRS on conservatism. Our findings can be summarized as follows. First, in panel A, for mandatory K-IFRS adoption (2011), we do not find any significant evidence of conservatism. We can guess that the "temporary adjustment phenomenon" is the reason that we do not find significant evidence of conservatism. Second, we investigate panel B from 2009 to 2012. We document an overall decline in the degree of conservatism after the adoption of K-IFRS. We can assume that these results are due to "the temporary adjustment phenomenon." Conclusions - This study finds that conservatism significantly decreased after IFRS adoption. In particular, this study makes the initial effort to elucidate "the temporary adjustment phenomenon" to analyze the effect of K-IFRS on conservative accounting. We argue that K-IFRS are conceptually conservative but that inappropriate application of the conservatism principles is likely to prevent financial reporting from reaching the level of conservatism targeted by the IASB. Overall, this paper contributes to the literature on IFRS and can be useful to capital market supervisors who are monitoring the trends of the firms implementing K-IFRS. Additionally, our results inform stakeholders of the potentially negative effect of the greater flexibility permitted by IFRS and/or lack of appropriate enforcement on key dimensions of accounting quality. This has important implications for Korean regulators and standard setters as they review the cost and benefits of IFRS. Our study also sheds light on the importance of the institutional environment in achieving the targeted objectives for improving financial reporting quality.

• Journal of Environmental Health Sciences
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• v.31 no.5 s.86
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• pp.398-403
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• 2005

This study is undertaken to find the optimal method to make the decision on the degree of water pollution by comparison of K-WQI, KOE-WQI that is made for index with the water quality index and water quality environment standard of the Frame Act on Environment Policy as the result of survey for water quality reality on the major point of the Yeongsan river from 2002 to 2004. The water quality of major rivers has some differences depending on seasons. however, under the water quality standard by the $BOD_5$ density, most of rivers displayed the water quality level of $II{\sim}III$ grading, and on K-WQI that is classified by indexing for 10 categories of pH, DO, $BOD_5,\;COD,\;SS,\;T-N,\;NH_3-N,\;NO_{3^-}$ N, T-P, and E-Coli and classified into 5 groups from 100 points to 40 points, they displayed the score distribution of the first grade in water quality for $85{\sim}100$ points to the second grade in water quality for $70{\sim}84$ points. On KOE-WQI that is classified by indexing for 5 categories of pH, DO, $BOD_5$, COD and T-coli and classified into 5 groups from 90 points or above for outstanding and 29 points or below for very bad, and the water quality distribution is made ranged from the first grade in water quality for 90 points or more to the third grade in water quality for $69{\sim}50$ points. In addition, for the contribution of the water quality decline, the Environmental standard has significant dependency on the $BOD_5$ density, with K-WQI contributing in various water quality decline depending on the environment around the river area of $BOD_5,\;T-N,\;NH_3-N,\;NO_3-N,\;T-P$, and E-Coli, and KOE-WQI acting os the factor contributing to lower the water quality decline by $BOD_5$, COD, and T-coli. As such, the current water quality environment standard has high dependency on $BOD_5$ and KOE-WQI excludes some nitrogen and phosphorus that considers the river environment that the grade in water quality is set by some category, and K-WQI reflected well of the ecology environment of rivers with the diversity of the assessment factor as well as to have the low dependency of specific factor to be objective.

• Korean Journal of Social Welfare Studies
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• v.44 no.2
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• pp.327-358
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• 2013

This study aimed to analyze the trajectories of cognitive function and functional disability, and to identify the impacts of socio-demographic factors on the two variables. Based on the assumption that there are differences according to the progress of cognitive impairment, it focused on examining the differences in trajectories of cognitive function and functional disability between two groups: dementia conversion group and dementia non-conversion group among cognitively normal older adults. This study was conducted based on the data from a 3-wave panel study of a sample of 966 Yeoncheon elderly cohort aged 65 and over between 1997 and 2003. Latent growth curve model and multi-group structural equation modeling were used to examine the hypothesis. Results revealed that dementia conversion group exhibited faster rate of cognitive decline as well as lower initial cognitive level. Difference between two groups was not significant in the initial level of functional disability, yet dementia conversion group showed greater degree of deterioration in the functional disability over time than dementia non-conversion group did. In terms of the influence of socio-demographic factors on cognitive function and functional disability, the cognitive decline was more drastic in the female group, whereas functional decline was more apparent for the male group. The level of education in early life had a strong impact on the cognitive function in later life. Based on these findings, practical implication for high risk groups in cognitive function and functional disability were discussed.

• Korean Journal of Environment and Ecology
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• v.12 no.2
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• pp.131-137
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• 1998

This study was performed to investigate tree injury with air pollution and acid precipitation in industrial area and rural area. This study analyzed the ion properties of pollutant precipitated in the forest of Ulsan ＆ Onsan area and correlation between S $O_2$concentration in air and the degree of forest decline. pH of industrial area was lower than that of rural area and electrical conductivity and pH had a negative correlation(r=-.7861$^{**}$). Correlation of cation and anion(especially S $O_{4}$$^{2-}$, N $O_{3}$$^{[-10]}$ ) in precipitation and S $O_2$in air was higher in industrial area. In seasonal change, winter and spring were higher. In the analysis of correlation between forest decline and variables of precipitation properties, correlation coefficient was higher by following order: S $O_{4}$$^{2-}$>pH>EC>N $O_{3}$$^{[-10]}$ >S $O_{2}$$^{2-}$>C $l^{[-10]}$ . Regression formula by computation was Y = 5.1007-0.7811 $X_2$(pH) +0.0253 $X_{5}$ (S $O_{4}$$^{2-}$) +0.0275 $X_{6}$ (N $O_{3}$$^{[-10]}$ ). In considering the result of this study, it was predicted that air pollution and acid rain would affect soil acidification and forest decline continuously.y.

• Journal of Korean Society of Rural Planning
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• v.21 no.4
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• pp.157-165
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• 2015

The purpose of this study is on identifying charactreistics and management direction of complementary pond of Dalmaji village in Gangjin. Accordingly, this village was indicated as Experience and Resort village by Korean government. This study describes the construction background and characteristics and identifies species diversity and characteristics through field survey. For this, literature and field survey was performed. In field survey, vegetational survey was performed in Aug. of 2015. D(Dominant degree) and S(Sociability degree) was measured by Brown-Blanquet's method. The answer was searched from Myungsanron(明山論), a textbook of Fengsui(風水) in Joseon dynasty. Of these causes, it was considered that the representative one is a protection of fire and infectious disease because the Wolgak mountain is a fire mountain(火山) as a stone mountain in Fengsui. The results demonstrate decline of aquatic ecosystem because of neglect management. The total number of species was 24. Of the species, Zelkova serrata is a natural vegetation of this complementary forest. This is nominated as Lagerstroemia indica and Camellia japonica community. Species composition demonstrate the characteristics of Korean southern region as mixed forest of evergreen trees and deciduous ones which are indigenous plants. It was considered Juniperus chinensis KaizukaVariega in central round island was planted in Japanese colonial period and it have to be removed. It was considered that name of moon pond and moon island etc. projects the mind of village ancestors which are going to reach an ideal condition of moon. And management of quantity and depth of pond water was critical for restoration of disappearing lotus from related literature. Periodic management was needed for ecological structure and function improvement because of ecological disturbance by the invasive plants like Humulus japonicus.

• Radiation Oncology Journal
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• v.8 no.2
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• pp.151-154
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• 1990

The acute effects of variable dos rates to total body irradiation (TBI) were investigaed with 600 cGy of single exposure in the mice as a preclinical model. Total 80 mice (ICR) were used. Twenty of which sewed as controls, receiving no irradiation. All irradiated mice showed a universal decline in their weight and white blood cell count. The degree of weight loss and leukopenia were similar at 3 different dos rate but slightly prominent with 15 cGy/minute group. The degree of recovery among the groups showed no dose rate dependence. Our results suggest that TBI with 15 cGy/mimute may be applicable for clinical therapy with careful evaluation of patient's condition.

• Journal of Agricultural Extension & Community Development
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• v.20 no.3
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• pp.679-700
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• 2013

Due to the decline of a rural community, traditional periodic markets regarded as a center of an agricultural village have been gradually downsized. While researchers have made a counterproposal to revitalize the traditional periodic markets, there has limit in examining how space structure of the traditional periodic markets affect visitors. Thus this study aims to analyze space structure and visitor circulation using a space syntax, a quantitative analysis focusing on PyeongChang Daehwa market. The finding revealed high degree of unification and clearness which means overall space structure was efficient for visitors to recognize and move across the space. However, there is required to build strategies encouraging consumption. The result of analyzing visitor circulation showed the degree of unification is the highest in visitor circulation where center of the market or main facilities is located. In sum, in order to revitalize deserted traditional periodic markets, rural communities need to work out strategies to encourage consumption and expand both information desk and convenience facilities.

• Korean Journal of Optics and Photonics
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• v.21 no.4
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• pp.175-178
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• 2010

A transmission type color filter based on a thin film Ag-$SiO_2$-Ag etalon was proposed and realized in a quartz substrate. The device could acquire infrared suppressed transmission and wide effective area compared to costly e-beam lithography and laser interference lithography. The FDTD method was introduced to take into account the effect of the dispersion characteristics of the silver metal and the thickness thereof. Three different color filters were devised: The cavity length for the red, green and blue filters were 160 nm, 130 nm, and 100 nm respectively, with the metal layer unchanged at 25 nm. The observed center wavelengths were measured at 650 nm, 555 nm, and 480 nm for the red, green, and blue devices; the corresponding bandwidths were about 120 nm, 100 nm, and 120 nm; and the peak transmission for all was ~60%. Finally the relative transmission was measured to decline with the angle of the incident beam with the rate of 1%/degree.

• Journal of the Architectural Institute of Korea Planning & Design
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• v.35 no.12
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• pp.105-114
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• 2019

The goal of this study is to quantitatively evaluate the effects of the additional construction of urban railroads. To this end, 1) establish accessibility as a measure of quantitative evaluation of construction effects; 2) select the 'Integration' of Space Syntax as a quantifiable indicator of accessibility; 3) represent the Seoul railroads as a network; 4) calculate the 'Integration' form the network before and after the additional construction of the urban railroads. By calculating the change of the 'Integration' of the individual nodes and the change of the sum of the 'Integration' of given zones, the change in accessibility of a particular node and the change in accessibility of a particular region were calculated. After analyzing the change in accessibility in nodes and areas as well, it was confirmed that the additional construction of urban railroads was improving accessibility as a whole of Seoul. It was also identified that there was a degree of difference in the extent of the accessibility change for the different areas. It is particularly noteworthy that changes occur in the accessibility ranking. While certain regions were improving relative rankings, others fell in rank. With this finding, it could be argued that active consideration of the areas in which the relative decline occurs is needed when the planned urban railroad is being built.