• Title/Summary/Keyword: Economics of Quality

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Prospects of Triticale as Fodder and Feed in Farming of Bangladesh (방글라데시 농업에서 트리티게일의 조사료 및 곡물사료이용 전망)

  • Tabassum, Nazia;Uddin, Md. Romij;Gim, Uhn-Soon
    • Korean Journal of Agricultural Science
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    • v.35 no.1
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    • pp.101-118
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    • 2008
  • This paper reviews the present situation of Triticale cultivation and examines the potentiality of contribution to livestock as well as poultry sector in Bangladesh Agriculture. Triticale is a human-made cross between rye and durum wheat that has the ability to produce quality green fodder, and then re-grow after first and second cutting to produce grain. In Bangladesh, it is a non-traditional cereal that grows well during the cool and dry Rabi season (November-March) when fodder and feed scarcity is a major limiting factor for ruminant livestock. In Bangladesh Triticale was started to grow in the late Ninety's. The scientists of Bangladesh Agricultural Research Institute (BARI) were first introduced triticale in Bangladesh. Still now the situation of Triticale is grown as fooder and feed in Bangladesh within the scientists under trial. High quality grass fodder was obtained by cutting green triticale plants twice, at 35 and 50 days after seeding, while later the ratooning tillers produced grain to a yield of 1.1-2.4 t/ha of grain for poultry feed or human food. Triticale straw was twice as nutritious as rice or wheat straw and its grain contained more protein than other cereals. Researchers and farmers have also successfully made triticale hay and silage from a mixture of triticale green cuttings, rice straw and molasses. A feeding trial at Bangladesh Livestock Research Institute(BLRI), Savar station showed a large(46%) increase in cow live weight gain and a 36% increase in milk yield (but no change in milk quality or dry matter intake) in cows fed triticale silage compared with those fed rice straw over a period of nine weeks. In another feeding trial, it was found that triticale grain was a good replacement for wheat in the feed blend for chickens in Bangladesh. So it will be a good chance to alive our livestock as well as poultry sector if triticale enters to our existing cropping system as fodder cum grain. The challenge in Bangladesh is to identify fodder technologies that match existing small-scale farmer cropping patterns without needing major inputs or increasing risks. Preliminary field experiments revealed that triticale is a crop with good potential to produce quality fodder and grain for small scale farmers in Bangladesh.

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Auditor Selection and Earnings Management of KOSDAQ IPO Firms (KOSDAQ 신규상장기업의 상장 후 감사인 선임 의사결정과 회계정보의 품질)

  • Lee, Woo Jae;Choi, Seung Uk
    • The Journal of Small Business Innovation
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    • v.20 no.3
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    • pp.1-17
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    • 2017
  • There is a serious information asymmetry between internal managers and outside investors in the process during IPOs. One mechanism that mitigates this information asymmetry is a high quality auditor. Since prior research document auditors' effect on newly listed firms at the IPO year, what has not yet been revealed in previous studies is the behavior of firms and auditors after listing. In this study, we investigate (i) the firms tendency of contracting with Big N auditors, and (ii) the effect of Big N auditors on accounting quality after the years of IPOs. Using a sample of 7,678 (1,892 firm-years of after IPOs, and 5,786 control firm-years) KOSDAQ observations between 2002 and 2012, we find that the likelihood of contracting with Big N auditor lasts only for two years after IPO compare to that of non-IPO control years. Secondly, we find that the effect of Big N auditors on clients' earnings management lasts for a very short period after IPO. These findings suggest that although prior literature argue that Big N auditors reduce earnings management of their clients, at least the period right after IPO, it is not consistent. Our study contributes to the existing literature in several ways. First, we provide new evidences of firms' auditor selection decisions by investigating years after the listing. In second, as an evidence of accruals reversal, we document decrease in discretionary accruals after IPOs. Third, we find that there is not always a positive relation between Big N auditor and accounting quality by showing the insignificant Big N auditor effect after IPOs. Our results also suggest several implications to IPO related stakeholders. First, to IPO firms, we provide evidences that decisions of hiring auditors affect firms earnings. Also, lead IPO underwriters may consider how these decisions influence future performance. Second, investors may want to use information not only in the preofferings but also after public offerings. Our study insists that auditor hiring decisions affects their own welfare. Finally, accounting standard setters may find these results useful for evaluating how much discretion they should allow corporate managers to hire auditors. In addition, our result casts doubt on auditor designation.

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A Study on the Economical Nutrition Supplement of Cereal Food for Improvement in our National Eating Habits (국민식생활(國民食生活) 향상(向上)을 위(爲)한 곡류제품(穀類製品)의 경제적( 經濟的) 영향강화(營養强化)에 관(關)한 연구(硏究))

  • Ju, Jin-Soon;Yu, Jong-Yull;Kim, Sook-He;Lee, Ki-Yull;Han, In-Kyu
    • Journal of Nutrition and Health
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    • v.6 no.1
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    • pp.1-9
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    • 1973
  • I. Subject of the Study: Studies on the economical nutrition supplement of cereal foods for the improvement in our notional eating habits. II. Purpose and Importance of the Study: 1. Our nation is confronted with the situation that the rice, a principal food, short of some essential amino acids, lysine and threonine, leads to imbalanced meals insufficient in the nutrient of protein, to bring many difficulties in the elevation of our national physique. 2. The shortage of even the rice imperfect in the nutrient of protein makes the import of lots of foreign rice inevitable. It is considered that the protein supplement and decrease in the consumption amount, of rice, is a serious key to the solution of our food difficulty, and then a way of the proetin supplement of rice through the addition of essential amino acid is to be rarely applied in the view of the our present finance and situation. 3. In the present experiment, therefore, it aims to the suggestion of an aspect of the improvement in our national eating habits guiding in the nutrition elevation which our nation can afford economically through the development of first, a way of the protein supplement by the mixture of cereals producted plentifully in our country, and second, a way of the decrease in the consumption amount and the improvement in the nutrition of rice through the substitution of the other cereals for rice. III. Contents of Scope of the Study: 1. Objects of the study: Objects of the study are the following three items; a) The nutrition supplement of rice through the mixture of cereals. Our nation makes mainly rice as a principal food, but practically many kinds of cereal are produced in our country. They contain different levels and qualities of each nutrient and they are different from one another in the kinds of essential amino acid consisting protein. For that reason, the mutual complement efficeincy of insufficient nutrients is observed through the mixture of cereals. b) The nutrition supplement of rice through the addition of superior protein sources to rice, a principal food. The development of rice as superior foods in the sense of nutrition is conducted through the risement in protein quality by the addition of protein sources in good quality, for example, fish flour (anchovy flour), egg powder, milk powder, and so on, and through the supplement of vitamins and minerals. c) The decrease in the consumption amount of rice through the substitution of the other cereals for rice, as a principal food. The compensation for the short amount of rice is made by the reduction in the consumption of rice through the discovery of a way of substitution of the other cereals for rice, as a principal food and of the settlement of problems in nutrition and finance subsequent to this. 2. Contents of the study: a) An ideal mixture-ratio of cereals is established for rats by feeding mixed foods(rice-barely or rice-wheat) containing 5%, 15%, 25%, 35% and 45% level of either barely or wheat. b) The nutritive value is determined in the whole subsititution of other foods for rice, and then, a way of the complement of over and under nutrients is devised. c) The ideal combination is investigated for rats through feeding mixed foods of main food, rice and supplement foods of protein sources, soy bean, fish flour, egg powder and milk Powder. d) According to results from the above three experiments, the concise functional test for men and the examination of economical property are made. 3. Scope of the study: a) The observation of the effect of each diet on the growth rate for rats. The growth rate of rats was observed for 15 groups of mixed foods of a main food, rice, and wheat flour, barley powder or soy bean powder, respectively, and 12 groups of wheat flour diets supplemented with $1{\sim}3%$ milk powder, and rice or wheat flour diets supplemented with 5% of milk powder, egg powder, fish flour or soy bean powder, respectively. b) The determination of food consumption. The food consumption was determined at weekly intervals for 27 kinds of diet described in a) item. c) The determination of food efficiency rate. The food efficiency rate for each diet was determined by calculation from the gained body weight and the food consumption amount at the same intervals described in b) item. d) The determination of protein efficiency rate. The protein efficiency rate for each diet was determined by calculation form gained body weight and the protein amount of the food consumption amount at the same intervals described c) item. e) The determination of the body component. The hematocrite and hemoglobin levels in the blood, total nitrogen in the serum, blood sugar, and lipids and glycogen in the liver were determined. f) The observation of nitrogen balance. As a means of the observation of nitrogen balance, the total nitrogen in the urine was determined. g) The analysis of economical property. The economical property was analyzed as the gained body weight to the amount equivalent to one won through the conversion of the food consumption amount into money. h) The functional test for men. The concise functional test for men was made in order to establish if the best diet for experimental animals can be applied to men. IV. Results of the Study: The national food product plan, nationwide nutritive enlightment and the improvement activities in our country eating habits, especially, mixed and powder food problems are to be significantly referred, and the following results must be applied. a) In the mixed foods of cereals, the mixed food of the rice-barley containing $5{\sim}15%$ level of barley is best in terms of nutrition. b) The addition of superior protein sources, egg, Bilk, soy bean, or fish, respectively to either rice or wheat flour makes a great risement in the nutritive value. c) The animal protein is more effective in the elevation of nutritive value of cereals. d) Rice takes the most nutritive operation and has the highest preference, among rice, wheat flour and barley. e) Wheat flour is more economical than rice in evaluation of the gained body weight to the regular money, and the addition of fish or soy bean is more economical than that of any other supplement food. But the above results are true of the range of nutrition and economical property. f) The study on the nutrition composition and barley will lead to the improvement in our national eating habits as mixed food of the rice-barley containing $5{\sim}15%$ level of barley is more nutritive. g) This study on the nutrition only for the growing animal can not be considered as a perfect and entire evaluation. Consequently, the perfect data for our national nutrition can be obtained from the experiment similar to this for the much longer period examining, in details, the growth rate, change of physical strength, mental and bodily change, average life span, and resistance ability to infectious diseases.

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Future Development Strategies for KODISA Journals : Overview of 2017 and Strategic Plans for the Future (KODISA 학술지 성장전략: 2017 개관 및 미래 성장개요)

  • Hwang, Hee-Joong;Shin, Dong-Jin;Lee, Jung-Wan;Kim, Dong-Ho;Lee, Jong-Ho;Kim, Byung-Goo;Kim, Tae-Joong;Lee, Yong-Ki;Suh, Eung-Kyo;Kang, Min-Soo;Seo, Won-Jae;Kim, Jong-Jin;Zhang, Fan;Su, Shuai;Youn, Myoung-Kil
    • Journal of Distribution Science
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    • v.16 no.5
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    • pp.83-90
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    • 2018
  • Purpose - Journals of Korea Distribution Science Association (KODISA) made great efforts in responding to the constant shifts in academic paradigms and in producing synergetic effects among KODISA journals to achieve the goal of maintaining their status in the world's reputable scholarly journals. The aim of this study is to analyze the current practice and performance of KODISA journals and develop strategies that will continuously meet and respond to the changes and success in the future. Research design, data, and methodology - This is a case study, an analytical approach, which focuses on analyzing current and previous strategies, practices, and performances of the four major journals of KODISA and the association. The organizational structure, including election and terms of KODISA officers, new membership, and members of editorial board, is discussed and analyzed. The citation, submission, publication, and rejection rates of all four journals are examined, and the progress, including the status of indexing of each journal, is discussed. Results - The analysis indicates that KODISA has significantly invested its resources into improving its journals and attracting new members. The analysis also shows the strategy of the organizational structure, which includes election and terms of officers and editorial board members that implemented over the years, was successful. Both Journal of Distribution Science (JDS) and Journal of Finance, Economics, and Business (JAFEB) are indexed in SCOPUS, with East Asian Journal of Business Management (EAJBM) in the final stage of the SCOPUS indexing evaluation, and International Journal of Industrial Distribution and Business (IJIDB) will complete and submit their indexing evaluation materials to SCOPUS this summer. Conclusions - The success and progress of KODISA and its journals clearly support the need for continuous development, analysis, revision, and implementation of strategies. Based on the analysis, conducting the annual performance reviews of the association and its journals and planning and strategizing based on the reviews since 2011 have greatly contributed to the overall success. In terms of meeting the short term strategy, KODISA has to continue developing relationships with relevant and appropriate scholarly/academic associations to expand the scope of its business, establishing independence of each journal and its respective procedures and practices and improving the quality of the journals and their publications through KODISA's international conferences.

Future Development Strategies for KODISA Journals: Overview of 2016 and Strategic Plans for the Future (KODISA 학술지 성장전략: 2016 개관 및 미래 성장개요)

  • Hwang, Hee-Joong;Lee, Jung-Wan;Youn, Myoung-Kil;Kim, Dong-Ho;Lee, Jong-Ho;Shin, Dong-Jin;Kim, Byung-Goo;Kim, Tae-Joong;Lee, Yong-Ki;Kim, Wan-Ki
    • Journal of Distribution Science
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    • v.15 no.5
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    • pp.75-83
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    • 2017
  • Purpose - With the rise of the fourth industrial revolution, it has converged with the existing industrial revolution to give shape to increased accessibility of knowledge and information. As a result, it has become easier for scholars to actively persue and compile research in various fields. This current study aims to focus and assess the current standing of KODISA: the Journal of Distribution Science (JDS), International Journal of Industrial Distribution & Business(IJIDB), the East Asian Journal of Business Management (EAJBM), the Journal of Asian Finance, Economics and Business (JAFEB) in a rapidly evolving era. Novel strategies for creating the future vision of KODISA 2020 will also be examined. Research design, data, and methodology - The current research will analyze published journals of KODISA in order to offer a vision for the KODISA 2020 future. In part 1, this paper will observe the current address of the KODISA journal and its overview of past achievements. Next, part 2 will discuss the activities that will be needed for journals of KODISA, JDS, IJIDB, EAJBM, JAFEB to branch out internationally and significant journals will be statistically analyzed in part 3. The last part 4 will offer strategies for the continued growth of KODISA and visions for KODISA 2020. Results - Among the KODISA publications, IJIDB was second, JDS was 23rd (in economic publications of 54 journals), and EAJBM was 22nd (out of 79 publications in management field journals). This shows the high quality of the KODISA publication journals. According to 2016 publication analysis, JDS, IJIDB, etc. each had 157 publications, 15 publications, 16 publications, and 28 publications. In the case of JDS, it showed an increase of 14% compared to last year. Additionally, JAFEB showed a significant increase of 68%. This shows that compared to other journals, it had a higher rate of paper submission. IJIDB and EAJBM did not show any significant increases. In JDS, it showed many studies related to the distribution, management of distribution, and consumer behavior. In order to increase the status of the KODISA journal to a SCI status, many more international conferences will open to increase its international recognition levels. Second, the systematic functions of the journal will be developed further to increase its stability. Third, future graduate schools will open to foster future potential leaders in this field and build a platform for innovators and leaders. Conclusions - In KODISA, JDS was first published in 1999, and has been registered in SCOPUS February 2017. Other sister publications within the KODISA are preparing for SCOPUS registration as well. KODISA journals will prepare to be an innovative journal for 2020 and the future beyond.

The Effects of Blanching Temperature and Cooking Methods on the Changes in Vitamin C of Potato (감자의 Vitamin C의 변화에 대한 Blanching 온도 및 조리 방법의 영향)

  • Chung, Hyoun-Mi;Lee, Gui-Ju
    • Korean Journal of Food Science and Technology
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    • v.21 no.6
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    • pp.788-794
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    • 1989
  • This study was attempted to investigate the effects of blanching temperature and cooking methods on the changes in the proportions of vitamin C of fresh potato and potatoes with different storage time. Sensory evaluation of fresh potato by different cooking methods was also conducted. The contents of residual ascorbic acid(AA) and total ascorbic acid(TAA) of fresh potato were maximum at $40^{\circ}C$ followed by rapid decrease at $50-65^{\circ}C$ while leached AA and TAA showed steady increase as the blanching temperature increased. Oxidized AA and dehydroascorbic acid(DHA) hydrolyzed increased at $50-65^{\circ}C$. From these results, it was considered that AA was lost mainly by oxidation up to $65^{\circ}C$ and leaching of AA was the major mode of loss above $65^{\circ}C$. In the case of potatoes stored for 1-4 weeks, they showed similar changes in the proportions of vitamin C as that of fresh potato. However, at $40^{\circ}C$ the content of residual TAA decreased and those of leached TAA and DHA hydrolyzed increased redundant during storage. At $65^{\circ}C$, the content of DHA hydrolyzed decreased The residual TAA of fresh potato by different cooking methods decreased in the order of pressure cooking (PC) > microwave cooking (MC)>boiling. Leached TAA were 49.5% and 36.4%, during boiling and MC, respectively. While DHA hydrolyzed were 22.3% and 4.2%, respectively Leached TAA and DHA hydrolyzed during PC were not determined. From these results, it was considered that AA was lost mainly by leaching during cooking. Residual TAA of stored potatoes by different cooking methods decreased during storage. But leached TAA and DHA hydrolyzed did not show any steady increase or decrease. Overall eating quality of fresh potato by different cooking methods decreased in the order of PC>MC>boiling(p<0.05).

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Communities' Perception of the Effect of Ecosystem Services on the Forest Rehabilitation of Abandoned Mine Areas: A Case Study in Taebaek-si and Jeongseon-gun (강원도 폐광산 산림복구지의 지역사회 생태계서비스 인식조사: 태백시 및 정선군을 중심으로)

  • Bohwi Lee;Dawou Joung;Jihye Kim;Gwan-in Bak;Hakjun Rhee
    • Journal of Korean Society of Forest Science
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    • v.113 no.1
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    • pp.118-130
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    • 2024
  • Rehabilitation of mining areas can reduce damage to ecosystems. However, the effects of rehabilitation on ecosystem services (ESs) and its contribution to local communities are not well known. Thus, the aims of this study were to clearly identify the ES beneficiaries affected by mining activities, to determine how the beneficiaries profit from surrounding areas in cooperation with local stakeholders, and to manage the rehabilitation areas for the ESs that the beneficiaries want. This study chose 18 ESs (4 provisioning, 7 regulating, 5 cultural, and 2 habitat services) based on The Economics of Ecosystems and Biodiversity. A semi-structured questionnaire survey using an 11-point Likert scale was conducted among 87 community residents to investigate social awareness and identify key ESs. The survey results from two local communities showed high awareness and demands mainly on cultural (mental and physical health, aesthetic appreciation, and recreation) and regulating services (local climate and air quality, and moderation of extreme events). These services were related to the daily lives of residents in local communities, provided positive benefits, and potentially improved the residents' future livelihoods. However, the average questionnaire scores were limited to 6-7 points, indicating that the benefits to local communities were meager. The residents' awareness of provisioning service was negative, even if it provided goods and profit opportunities. This indicated a disconnection between local communities and provisioning services due to forest rehabilitation that did not consider local communities that traditionally relied on specific provisioning services before the onset of mining activities. Future forest rehabilitation in abandoned mine areas must consider the welfare of local communities for sustainable use of rehabilitated forests and enhancing ESs. In this study, only a qualitative evaluation based on frequency analyses was conducted. The quantification and valuation of key ESs are warranted in the future to promote ESs from forest rehabilitation in abandoned mine areas. The study results would be useful for developing site-specific ES promotion strategies for reforesting mine areas.

An Economic Factor Analysis of Air Pollutants Emission Using Index Decomposition Methods (대기오염 배출량 변화의 경제적 요인 분해)

  • Park, Dae Moon;Kim, Ki Heung
    • Environmental and Resource Economics Review
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    • v.14 no.1
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    • pp.167-199
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    • 2005
  • The following policy implications can be drawn from this study: 1) The Air Pollution Emission Amount Report published by the Ministry of Environment since 1991 classifies industries into 4 sectors, i. e., heating, manufacturing, transportation and power generation. Currently, the usability of report is very low and extra efforts should be given to refine the current statistics and to improve the industrial classification. 2) Big pollution industries are as follows - s7, s17 and s20. The current air pollution control policy for these sectors compared to other sectors are found to be inefficient. This finding should be noted in the implementation of future air pollution policy. 3) s10 and s17 are found to be a big polluting industrial sector and its pollution reduction effect is also significant. 4) The effect of emission coefficient (${\Delta}f$) has the biggest impact on the reduction of emission amount change and the effect of economic growth coefficient (${\Delta}y$) has the biggest impact on the increase of emission volume. The effect of production technology factor (${\Delta}D$) and the effect of the change of the final demand structure (${\Delta}u$) are insignificant in terms of the change of emission volume. 5) Further studies on emission estimation techniques on each industry sector and the economic analysis are required to promote effective enforcement of the total volume control system of air pollutants, the differential management of pollution causing industrial sectors and the integration of environment and economy. 6) Korea's economic growth in 1990 is not pollution-driven in terms of the Barry Commoner's hypothesis, even though the overall industrial structure and the demand structure are not environmentally friendly. It indicates that environmental policies for the improvement of air quality depend mainly on the government initiatives and systematic national level consideration of industrial structures and the development of green technologies are not fully incorporated.

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An Observational Study of the Developmental Process of Interaction and Attitudes of Children through Instruction for “Making Fabric Doll”- Possibility for Application of Waldorf Education Curriculum- (‘헝겊 인형 만들기’ 바느질 수업을 통한 아동의 상호작용 및 태도 변화 과정 관찰 연구 -발도르프 교육과정 적용 가능성 탐색-)

  • 윤지현;이경선;이지혜
    • Journal of Korean Home Economics Education Association
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    • v.16 no.2
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    • pp.37-53
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    • 2004
  • The purpose of this study is to observe the developmental Process of interaction and attitude of children through instruction for “making fabric doll”. Based on the theory of “Waldorf Education”, instruction of 8 hours for 3 weeks exercised against 40 children(18 boys, 22 girls) of 6th grade, especially focused two group(10 children), in K elementary school in Chunchoen. The results of the study by qualitative research method through observing, recording, interpretation are as follows 1. The changes in interaction among children were observed in increase of quantity and quality of conversation among children, of reliability and dependence among children, of intimacy and cooperation among children, and of intimacy between teacher and children. 2. The changes in the attitude toward instruction were observed in increase of confidence and satisfaction, of active and attentive attitude to instruction via more interest about own fabric doll, of positive attitude through attachment to the doll. Therefore, the instruction of “making fabric doll” based on “Waldorf Education” seems to be efficient to child development and Practical Arts Education.

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A Study on the Utilization and Satisfaction of Meal-Kits by Food-Related Lifestyle (식생활 라이프스타일에 따른 밀키트 이용 현황과 만족도에 관한 연구)

  • Lee, Kyeong-Jy;Lee, Sim-Yeol
    • Journal of Korean Home Economics Education Association
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    • v.33 no.4
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    • pp.15-30
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    • 2021
  • This study was conducted to investigate the utilization and satisfaction of meal-kits according to food-related lifestyle among total 357 adults who had experience in using meal-kits. This study can provide basic data for effective menu composition and directions toward improvement. The participants of the study were classified into 5 groups 'health-type group', 'economic-type group', 'safety-type group', 'tasty-type group' and 'convenience-type group'. The 'tastye-type group' were found to spend more on purchasing meal-kits than other groups with the higher proportion(36.66%) of spending '30,000-50,000'won(p<0.05), which is the highest price category. The important factors that contributed to purchasing a meal-kits were 'taste'(50.98%), and 'economic-type group' showed the highest tendency of considering taste (58.46%). About half(49.02%) of the respondents preferred 'Korean-food' for meal-kits as for the type of food. All groups highly preferred 'meat'(42.58%) as the main ingredient, particularly the 'tasty-type group'(53.33%)(p<0.001). The 'tasty-type group' showed the highest satisfaction on 'convenience of cooking'(4.05), and 'convenience-type group' showed the lowest satisfaction on the 'origin of ingredient'(2.98) among groups (p<0.01). The overall response indicated that most respondents are willing to use meal-kits in the future (97.20%); and 93.28% of respondents would recommend the purchase of meal-kits to others, where 'convenience of cooking/purchase' was the factor contributing most for recommending(67.23%). Taken together, 'taste' was the most important factor for all groups. And 'Convenience of cooking' was the factor contributing to satisfaction most while 'origin of ingredient' contributing the least. It is recommended for the growth of meal-kits industry, to improve the quality of the meal-kits products and develop various menus.