• Management & Information Systems Review
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• v.33 no.3
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• pp.167-187
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• 2014

While Korean GAAP had detailed regulations for the measurement and disclosure of operating income in the past, K-IFRS did not provide specific rules for operating income until 2011. Some firms that adopted K-IFRS before 2011 did not disclose or calculated operating income in an inconsistent manner although operating income is usually considered as one of the core information items to assess firm valuation. Inconsistency in firms' treatment of operating income invoked much criticism from diverse users of financial statement. The Korean Accounting Institute (KAI hereafter) revised the K-IFRS rules relevant to operating income in September 2010 in response to the voices raised by the business community, whereby the operating income number is allowed to be calculated in conformity with the previous K-GAAP. This study was motivated by the revision of K-IFRS and aims to provide a clue on the validity of such policy decision. To achieve the research objective, we test the relative value relevance of the alternative operating income numbers under K-IFRS versus K-GAAP. Our main findings are as follows. The value relevance of operating income reported before K-IFRS is proved to be higher than after K-IFRS. K-IFRS operating income adjusted to the previous K-GAAP has greater explanatory power for market values relative to one calculated under the K-IFRS regime. In an additional analysis, the sample was decomposed according to whether the operating income under K-IFRS is greater than under K-GAAP. The difference in the value relevance of K-IFRS versus K-GAAP operating income is significant only in the subsample consisting of firms which reports higher operating income under K-IFRS compared to K-GAAP. Also, the firms which would have reported negative operating income on a consecutive basis are more likely to have chosen K-IFRS, resulting in higher numbers than otherwise. It is likely that firms facing the threat of delisting due to consecutive operating loss reporting are more likely to have adopted K-IFRS disclosure rules by which they could report higher operating income numbers. To sum up, these results corroborate the limitation inherent in the K-IFRS regarding operating income disclosures. This paper suggests that the recent revision of K-IFRS implemented by KAI is likely to mitigate some of afore-mentioned limitations effectively.

• Geophysics and Geophysical Exploration
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• v.20 no.3
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• pp.146-162
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• 2017

Multibeam and seismic data in the northwestern part of the Ulleung Basin were analyzed to study stratigraphy and evolutionary history of submarine canyon. A detailed analysis reveals that the sedimentary sequences in this area consist of four stratigraphic units separated by erosional unconformities. On the continental slope, these units are dominated by well-stratified facies with some slope failures, whereas these units show well-stratified and chaotic facies toward the basin floor. Generally, the sediment thickness is relatively thin on the slope, whereas thick sediment accumulation occurs on the base of slope and basin floor. Based on seismic characteristics and distribution, the deposition of each units are well correlated with the evolutionary history of the submarine canyon. Unit 1 directly overlying the acoustic basement has thin sediment layer on the slope, whereas its thickness gradually increase toward the basin floor. Compared to other units, Unit 2 is relatively thick accumulations on the slope and contains some slope failures related to faults systems. The mass transport sediments due to slope failures, mainly deposited on the base of slope as a submarine fan. The width and depth of submarine canyon increase due to dominant of the erosional process rather than the sediment deposition. Unit 3 is thin accumulation on the slope around the submarine canyon. Toward the basin floor, its thickness gradually increases. Unit 4 is characterized by thin layers including slides and slumps on the slope, whereas it formed thick accumulations at the base of slope as a submarine fan. The increase in the width and depth of submarine canyon results from the dominant of the erosional process and slope failures around the submarine canyon. Consequently, the formation of sedimentary units combined with the development of submarine canyon in this area is largely controlled by the amounts of sediment supply originated from slope failures, regional tectonic effects and sea-level fluctuations.

• Korean Journal of Food Science and Technology
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• v.52 no.1
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• pp.1-10
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• 2020

The present study identified the restrictions on the use of sous-vide products in the Korean HMR market for small and medium-sized manufacturing companies. A detailed literature review revealed that the HMR market in Korea is close to saturation. Notably, the technologically advanced products produced using sous-vide seem to display significant potential to overcome market saturation. The sous-vide method differs from conventional cooking techniques and is characterized by maintenance of food texture along with flavor enhancement. However, due to the unfamiliarity of the manufacturers with this method and the unclear food safety regulations, mass food manufacturing companies do not agree on using this method; hence, sous-vide production is usually undertaken by small/medium sized companies catering primarily through online marketing portals. This study highlights the various restrictions to the implementation of sous-vide production, and discusses several practical implications of sous-vide production that would help users of this technique enter the HMR market.

• Korean Journal of Soil Science and Fertilizer
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• v.4 no.2
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• pp.167-175
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• 1971

A pot experiment with an acid sulfate soil from Kimhae was carried out to find out the cause of toxicity in rice plant. The effect of liming on changes in pH, Eh, Al, and $Fe^{2+}$ in soil and leachate was examined at two-week interval during the growth of rice. Also, total $P_2O_5$, $SiO_2$, Fe and Al contents in plants at harvesting stage were determined. In the early stage, the rice plant in the check soil showed the same healthy growth as did in limed soil even at high Al in soil and leachate. Around panicle forming stage, reddish brown mottlings suddenly infested all over the plants when accompanied with strong reduction, and afterward growth was severely retarded, and finally caused the significant difference in yield. During the strong reduction, significant amount of sulfide was formed only in check soils, but no free $H_2S$ was detected. Appreciable Al was still present in soil and leachate, and $Fe^{2+}$ in check soil was lower than that in limed soil, but $Fe^{2+}$ in leachate was slightly higher. Limed soils were more reduced and produced more $Fe^{2+}$ due to increased microorganism activity in the neutral pH. In the leachate, the check showed slightly higher $Fe^{2+}$ concentration but considerably higher than limed one at later stage. Appreciable amount of Al was detected only in check soil and leachate from transplanting to panicle formation stage. Plant tissues at harvesting stage contained very low P regardless of liming. Uptake of Si was markedly increased by liming. Contents of Fe an Al was markedly higher in check than limed one, but difference in Fe content was more drastic possibly due to more Fe uptake in presence of markedly higher $Fe^{2+}$ in soil and leachate at later growing stage. In conclusion toxic symptom in this acid sulfate soil seems to be primarily due to Al when accompanied with low pH and strong reduction. But association with $Fe^{2+}$ toxicity is not completely excluded. In order to differentiate the effect of $Fe^{2+}$ from that of Al more detailed plant analysis at different stage is required.

• Journal of the Korean Geographical Society
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• v.43 no.4
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• pp.620-637
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• 2008

$Che{\breve{o}}n$ (提堰) refers to the irrigation facilities used to provide water to the land on which rice is farmed. As the maintenance of $Che{\breve{o}}n$ required great amounts of capital, labor, and technology, the construction and maintenance of such facilities was controlled by the government. $Che{\breve{o}}n$ was perceived as being of particular importance during the $Che{\breve{o}}n$ era, which adopted agriculture as the basis of state management. Therefore, the management of $Che{\breve{o}}n$ was considered to be one of the main state policies. This is why $Che{\breve{o}}n$-related records can often be found in the historical documents written during the $Che{\breve{o}}n$ era. As such historical documents in the form of Jiriji (地理誌, geographical descriptions) include detailed descriptions of the number, size, and location of $Che{\breve{o}}n$ in individual counties($kunby{\breve{o}}n$), these help to conduct comprehensive analysis of the state of $Che{\breve{o}}n$ during the $Che{\breve{o}}n$ era. Based on these facts, this study attempts to establish a database of the $Che{\breve{o}}n$-related contents included in the <$Y{\breve{o}}jitos{\breve{o}}$(與地圖書)> published during the latter period of $Che{\breve{o}}n$, and using the established database, to identify the regional characteristics of $Che{\breve{o}}n$. More precisely, by analyzing the state of the distribution of $Che{\breve{o}}n$ at the national level, an effort was made to review the regional characteristics of $Che{\breve{o}}n$ in terms of their distribution and of the natural geographical conditions found in the locales where $Che{\breve{o}}n$ were located, as well as of the interrelation between such $Che{\breve{o}}n$ and socioeconomic factors such as the scale of the population and the size of the area under cultivation. Other factors which were delved into included matters related to the size of $Che{\breve{o}}n$ such as their perimeter, length, and scale of the area which they irrigated, the characteristics of the locales where $Che{\breve{o}}n$ were located, and the regional differences in the characteristics of $Che{\breve{o}}n$.

• Journal of Korean Home Economics Education Association
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• v.22 no.4
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• pp.91-107
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• 2010

The purpose of this study was to investigate what middle school Home Economics(HE) teachers perceive, practice and need for self-supervision at school related to HE. Questionnaires were sent by E-mail and 150 were collected. Descriptive statistics including frequency, percentage, average, standard deviation, t-test and ANOVA analysis were reported using SPSS/win 10.1. The results of this research were as follows: First, middle school HE teachers perceived that self-supervision at school was essential since it promoted self reflection of teachers themselves and improved professional skills. Furthermore, peer-coaching was highly preferred. Second, negative responses to the supervision of principal, vice-principal, and peer teachers overwhelmed positive answers. Information exchange among peer teachers was frequent, yet, approximately 22.6% of middle school HE teachers were still avoiding sharing information process for several reasons. About half of the teachers answered that all teachers needed to participate in this process. Third, they pointed out that self-supervision at school was not implemented well because of the lack of time due to the heavy work load, negative and passive attitude for the improvement of teaching-learning activities, administration-centered supervision that did not reflect teachers' opinion, and shortage of economical, and environmental support.. HE teachers perceived that peer teachers who were doing good practices were most helpful for the supervision. Also, they preferred self-evaluation at the end of the self-supervision at school. Forth, to improve self-supervision at school, there were very high demands for reduction of administrative work, additional time, fundamental philosophy toward HE education. Fifth, the purpose and detailed plans of self-supervision were recognized as the results that were democratically derived by the HE teachers. Sixth, class inspection and informal inspection were operated once in a year, and self-training was rarely operated. Peer coaching and self-coaching were operated occasionally. Self-coaching and peer coaching were reported as the most helpful types of supervision. In addition, HE teachers answered that supervision was helpful to teaching method followed by contents, evaluation, and philosophy of education.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.15 no.5
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• pp.245-259
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• 2020

The development of technology and the advent of a non-face-to-face society are expected to have a direct impact on job problems. In line with this phenomenon, the government and education and training institutions are coping with job problems through the start-up support policy while at the same time inducing the creation of innovative companies. In particular, youth start-up support can be expected not only to compensate for market failures, but also to promote high-growth start-ups. Based on this background of research, this study examined the competency of young entrepreneurs to start their own businesses, their entrepreneurial self-efficacy, and their impact on success and satisfaction of start-ups. Based on the theoretical research, the research theory and research model were derived by setting entrepreneurial self-efficacy as a mediating variable after reviewing the relation between the main elements of start-up competency of young start-up entrepreneurs and start-up performance. The Youth Entrepreneurship Competency was divided into four categories: Entrepreneurial Competencies, Technical Competencies, Management Competencies, and Creative Competencies, and the hypothesis was that each had a significant impact on the start-up performance through the mediating effect of entrepreneurial self-efficacy. A survey was conducted on young entrepreneurs in their 20s and 30s in Korea for empirical research, and the analysis results were as follows. First of all, the competency of young entrepreneurs to start their own businesses affects the success of start-ups and the satisfaction of start-ups. There are differences in the competencies, and both technical and management competencies can be seen through the entrepreneurial self-efficacy to enhance the success of start-ups and the satisfaction of start-ups. Entrepreneurial competency was fully mediated to start-up success and partially mediated to start-up satisfaction. In the case of creative competency, there were only direct effects on successful start-ups, and the satisfaction of start-ups showed partial mediating effects. Thus, seven of the eight detailed hypotheses were supported and one was rejected. Based on the above findings, the implications were presented.

• Asian Pacific Journal of Cancer Prevention
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• v.14 no.5
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• pp.3075-3078
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• 2013

Background: KLK3 gene products, like human prostate-specific antigen (PSA), are important biomarkers in the clinical diagnosis of prostate cancer (PCa). G protein-coupled receptor RFX6, C2orf43 and FOXP4 signaling plays important roles in the development of PCa. However, associations of these genes with PCa in northern Chinese men remain to be detailed. This study aimed to investigate their impact on occurrence and level of malignancy. Methods: All subjects were from Beijing and Tianjin, including 266 cases with prostate cancer and 288 normal individuals as controls. We evaluated associations between clinical covariates (age at diagnosis, prostate specific antigen, Gleason score, tumor stage and aggressive) and 6 candidate PCa risk loci, genotyped by PCR- high resolution melting curve and sequencing methods. Results: Case-control analysis of allelic frequency of PCa associated with PCa showed that one of the 6 candidate risk loci, rs339331 in the RFX6 gene, was associated with reduced risk of prostate cancer (odds ratio (OR) = 0.73, 95% confidence interval (CI) =0.57-0.94, P = 0.013) in northern Chinese men. In addition, subjects with CX (CC+TC) genotypes had a decreased risk for prostrate cancer compared to those carrying the TT homozygote (OR =0.64, 95% CI = 0.45- 0.90, P = 0.008). The TT genotype of 13q22 (rs9600079, T) was associated with tumor stage (P=0.044, OR=2.34, 95% CI=0.94-5.87). Other SNPs were not significantly associated with clinical covariates in prostate cancer (P > 0.05). Conclusions. rs339331 in the RFX6 gene may be associated with prostate cancer as a susceptibility locus in northern Chinese men.

• Journal of Nutrition and Health
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• v.47 no.6
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• pp.443-451
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• 2014

Purpose: This study was conducted for analysis of menu pattern and food diversity of snack menus of child care centers in order to provide preliminary data for establishment of related guidelines for snack menus for child care centers. Methods: Data from 630 snack menus (350 for morning snacks and 280 for afternoon snacks) of March, 2013 from 14 Child Care Information Centers in Seoul provided for child care centers were analyzed. In addition, the menu pattern and food diversity of morning snack menus were compared with those of afternoon snack menus. Results: Differences in menu pattern and food diversity were observed between morning and afternoon snack menus. The majority of snack menus (66.8%) included two menu items and the numbers of menu items of afternoon snack menus were significantly larger than those of morning snack menus. The percentages of "Grains (G)" and "Grains (G) + Milk (D)" patterns were higher in snack menu (G: 18.9%, G+D: 17.1%). Approximately one third of snack menus were composed of only one food group. In addition, 45.6 % of all snack menus comprised milk and only 23.0% included fruits. Conclusion: These results demonstrated the need for improvement in food composition and diversity of snack menus provided by Child Care Information Centers for child care centers. Therefore, to ensure children's intake of nutritionally balanced snacks, it will be necessary to establish more detailed guidelines for the menu pattern and food composition in snack menus for child care centers.

• Journal of the Korean Society of Food Science and Nutrition
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• v.44 no.10
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• pp.1558-1566
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• 2015

The purpose of this study was to examine dietitians' perception of importance about standards of foodservice management associated with long-term care hospital accreditation. This study was carried out through a postal survey consisting of 500 questionnaires, and 157 returned questionnaires were used in the statistical analysis. The results were summarized as follows. Average scores of perception of importance were 4.54/5 points in foodservice production management domain, 4.56/5 points in foodservice facilities management domain, and 4.70/5 points in foodservice sanitation domain. The average scores of importance of long-term care hospitals without accreditation were significantly (P<0.05) lower than those of hospitals with accreditation in items of 'establishment of ventilation equipment in kitchen', 'establishment of hand-washstand in toilet (warm-water, soap)', 'setup of sterilizing foothold in entrance of kitchen and toilet', 'division and use of knife, chopping board, gloves, and utensils before and after cook', 'establishment of cleaning plan and cyclic practice', and 'recording of receiving diary'. Results indicate that there is a need to supplement a casebook of regulations by suggesting detailed and critical limits in the case of below average points of importance. A manual, including HACCP standards for foodservice management of long-term care hospitals, is needed, along with education and webpage for comparing notes on accreditation of long-term care hospitals.