• IE interfaces
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• v.4 no.1
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• pp.35-46
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• 1991

The purpose of this paper is to present how to prepare pro forma manufacturing cost, and profit and loss statements using the historical data of the industry to which the project under consideration belong to. This approach is proposed because it is relatively simple compared with possible alternative methods. The approach proposed here can be used in countries other than Korean if relevant historical data is available. An example is shown.

• The Journal of Korean Academy of Prosthodontics
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• v.45 no.3
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• pp.382-388
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• 2007

Statement of problem. The role of calcium sulfate in stimulating the growth of gingival soft tissue has been reported in few studies. Such a unique property of calcium sulfate could serve as a trouble-solving broker in compensating for the lack of soft tissues in various oral surgeries. Purpose. The purpose of this study was to compare the proliferating activities of human gingival fibroblasts seeded on various bone graft barrier materials of calcium sulfate, collagen, and polytetrafluorethylene (PTFE). Material and methods. Two calcium sulfates ($CAPSET^{(R)}$. and $CalForma^{(R)}$, Lifecore Biomedical Inc., St. Paul, Minnesota, USA), a resorbable natural collagen ($Bio-Gide^{(R)}$, Geistlich Pharma Ag., Wolhusen, Switzerland), and a non-resorbable PTFE ($TefGen-FD^{(R)}$, Lifecore Biomedical Inc., St. Paul, Minnesota, USA) served as the human gingival fibroblasts' substrates and comprised the four experimental groups, whereas the untreated floors of culture plastics were used in the control group, in this study. Cells were trypsinized, seeded, and incubated for 48 h. The proliferating activities of fibroblasts were determined by XTT and SRB assay and absorbance (optical density, OD) was measured. One-way ANOVA was used to analyze the differences in the mean OD values between the groups of CAPSET, CalForma, Bio-Gide, TefGen, and the control (p<0.05). Results. From the XTT assay, the mean OD value of the control group, the highest, was significantly greater than that of any of the four experimental groups followed by CalForma, CAPSET, TefGen, and Bio-Gide. Further, the mean OD value of CalForma, was significantly greater compared to that of Bio-Gide. From the SRB assay, Calforma showed the highest mean OD value, which was significantly greater than that of any other groups, followed by the control, CAPSET, Bio-Gide, and TefGen. The mean OD values of both the control and CAPSET were significantly greater compared to that of TefGen (p<0.05). Conclusion. Assessment of the viability and proliferation of cultured fibroblasts seeded and incubated for 48 h on various barrier-material substrates using XTT and SRB assay showed that calcium sulfate $CalForma^{(R)}$ promotes the proliferating activity of human gingival fibroblasts.

• Journal of the Korean Society for Railway
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• v.20 no.1
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• pp.55-63
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• 2017

Railway interlocking systems which are safety-critical systems are rapidly changed from relay-based systems to computer-based systems which have high flexible. Computer-based interlocking systems (CBI) are consisted of hardware and software in which system safeties arise one of important problems. The interlocking software of the CBI influences directly to the system safeties. "z" notation is one of formal methods have been used for system software specification to secure system safety. In this paper, the specification of interlocking logics for CBI systems is realized using "z" notation and verifies it with Z/EVES.

• The Korean Journal of Ecology
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• v.14 no.2
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• pp.181-194
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• 1991

Vascular plants, the structure and interrelationship of the forst vegetation in pyonsan peninsula national park were inverstigated by phytosociological, continuum analysis and ordination methods. The flora was composed of 119 families,411 genera, 609 species, 79 varieties, 10 forma or 698 taxa. Some characteristics of the plants have been represented such as ch-$D_1$-$R_5$ type in biological one, erect form in growth on. It is noticeable that lycoris aurea, carpinus tschonoskii var. eximia, corylus hallaisanensis and abeliophyllum distichun among the investigated plants delong to endemic and/or rare species. The forest vegetation was classified into seven communities: quercus variabilis, pinus densiflora, quercus serrat, platycarya, carpinus tschonoskii, quercus dentata, zelkova serrata community. and quercus variabilis, pinus densiflora and pinus rigida, were the commonest species among distributed species. In addition interrelationship between diversity and dominant indrx of quercus variabilis community was little different each other and that of accordance altitude also was not much distinguishable. Platycarya strobilacea, pinus densiflora and quercus variabilas community were distinguished different groups by polar ordination.

• Journal of the Korean Society of Environmental Restoration Technology
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• v.15 no.3
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• pp.55-66
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• 2012

This study was carried out to investigate vegetation of Rhododendron mucronulatum habitat in Mt. Biseul to recommend basic information for synecological characteristics and management methods. The survey was carried out from May to July, 2011 and totally 46 vegetation data including 42 families 93 genera 108 species 16 varieties and 5 forma were collected and analyzed. Among the investigated 129 taxa, the numbers of rare plant resources were summarized as 19 taxa; The rare plants designated by Korea Forest Service, the specific plants by floristic region and the endemic plants were listed as 3 taxa, 15 taxa and 4 taxa, respectively. Rhododendron mucronulatum habitat of Mt. Biseul was classified into 3 plant communities (Carex lanceolata-Rhododendron mucronulatum community, Potentilla dickinsii-Selaginella rossii community, Carex lanceolata-Quercus mongolica community). Carex lanceolata-Rhododendron mucronulatum community was subdivided into Tripterygium regelii subunit and Miscanthus sinensis for. purpurascens subunit by human interference degree. And synecology, syndynamics, synchorology of these plant communities were identified, and Site-species ordination analysis by Principal Coordinate Analysis (PCoA) reflected that human impact, soil moisture condition were main ecological factors determining the distribution pattern of classified plant communities. Therefore these plant communities correspond to quite distinctive 4 habitat types : unstable-dry type=Miscanthus sinensis for. purpurascens subunit, unstable-moderate type=Tripterygium regelii subunit, stable-dry type=Potentilla dickinsii-Selaginella rossii community, stable-moderate type=Carex lanceolata-Quercus mongolica community. Finally, through the vegetational diagnosis, proper management methods such as a limit on the access of visitors, planting of native woody plants after removing unwanted vines or grass were suggested.

• Safety and Health at Work
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• v.7 no.3
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• pp.218-224
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• 2016

Background: Butchering is often associated with high rates of work-related musculoskeletal disorders (WRMSDs). However, published work on the prevalence of WRMSDs among butchers in Nigeria is scarce. This is important because meat processing practices differ across geographical and cultural locations. This study was therefore aimed at analyzing WRMSDs among butchers in Kano metropolis. Methods: Sociodemographic and work-settings information was obtained from 102 male cattle butchers (age, $37.49{\pm}11.68years$) through survey. Information on the prevalence and pattern of musculoskeletal disorders was obtained from the respondents using the Standardized Nordic Questionnaire. Additional information on health seeking practices was also obtained using a pro forma. Associations between the prevalence of WRMSDs and each of the sociodemographic data and work settings were explored using Chi-square analysis. The level of significance was set at p < 0.05. Results: The 12-month and point prevalence rates of WRMSDs among butchers in this study were 88.2% and 74.5%, respectively. Whereas lower back complaints (66.7%) were the overall and lower body quadrant's most commonly reported WRMSDs among the butchers surveyed, wrist/hand complaints were the leading upper quadrant's (45.1%) most commonly reported WRMSDs among the respondents. There were significant associations between age and majority of WRMSDs in the body regions. Only 23.3% of the 90 individuals who had WRMSD visited the hospital to seek redress for their WRMSD. Conclusion: The prevalence of WRMSDs is high among butchers in Kano Metropolis. Few individuals with WRMSD utilize healthcare facilities. Age is a major risk factor in this setting.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.24 no.4
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• pp.155-165
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• 2024

Software as a Service (SaaS) has become one of the fastest-growing software business models in recent years. Even during the economic downturn following the pandemic, the SaaS business has emerged as a crucial model for IT companies. The revenue structure of SaaS, which is based on the subscription economy model, ensures that users pay only for the services used. In other words, SaaS operates on a subscription-based billing model, thus providing subscribers access to software uploaded to cloud computers via the Internet. This study aimed to explore the manner by which software-solution firms have to counteract the decline in profit and loss sales caused by changing their business-model orientation from on-premise deployment software to subscription-based software. Additionally it analyzes a method for selecting a subscription-based pricing model and rapidly recovering the investment costs via quantitative business-viability assessment. By calculating subscription fees via a more quantitative business-viability evaluation instead of focusing on conventional business-planning methods that rely on qualitative methods, companies are expected to be equipped in providing services to customers at reasonable costs. This strategy will facilitate them in leading emerging growth sectors.

• Management & Information Systems Review
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• v.28 no.1
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• pp.71-97
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• 2009

In this study, I compare the ability of alternative accounting method for employee stock option to reflect firm value using the Ohlson's(1995) valuation model for 200 firms. The each methods, I compare are employee stock option expense recognition based on the K-GAAP disclosures, and asset recognition at the grant date based on the SFAS No. 123 Exposure Draft: Accounting for stock-based compensation. The model include: (1) a model that uses reported earnings, equity book value, and compensation expense based on the K-GAAP disclosures; (2) a model that uses pro-forma earnings, equity book value and adds a measure of the unrecognized asset arising form granting of employee stock options. Finding form estimating equations that the K-GAAP method for calculating compensation has no explanatory power, and the SFAS No.123 Draft Exposure method for arising asset and fair value compensation better captures than market's perception of the economic impact of stock options on firm values. However, the correlation of employee stock option compensation expense is positive. These results suggest that incentive benefits derived from employee stock option plans outweigh the cost associated with plan. In addition, I couldn't find evidence that company in KOSDAQ that have high growth potential benefit more from employee stock option plan compared to lager, more mature firm in SEC.

• Asian Pacific Journal of Cancer Prevention
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• v.16 no.15
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• pp.6267-6272
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• 2015

Background: Extra nodal lymphoma (ENL) constitutes about 33 % of all non-Hodgkin's lymphoma. 18-28% develops in the head and neck region. A multimodality treatment with multi-agent chemotherapy (CT) and radiotherapy (RT) is considered optimum. Materials and Methods: We retrieved the treatment charts of patients of HNENL treated in our institute from 2001-2012. The charts were reviewed and the demographic, treatment details and outcome of HNENL patients were retrieved using predesigned pro-forma. Results: We retrieved data of 75consecutive patients HNENL. Median age was 47years (Range: 8-76 years). Of the 75 patients 51 were male and 24 were female. 55patients were evaluable. The patient and tumor characteristics are summarized in Table 1. All patients were staged comprehensively with contrast enhanced computed tomography of head, neck, thorax, abdomen, pelvis and bone marrow aspiration and biopsy 66 patients received a combination multi-agent CT with CHOP being the commonest regimen. 42 patients received 4 or lesser number of cycles of chemotherapy whereas 24received more than 4 cycles chemotherapy. Post radiotherapy, 41 out of 42 patients had a complete response at 3 months. Only 21patients had a complete response after chemotherapy. All patients received radiation (mostly involved field radiation) as a part of the treatment. The median radiation dose was 45 Gray (Range: 36 Gray-50 Gray). The radiation was planned by 2D fluoro simulation based technique in 37cases and by 3 Dimensional conformal radiation therapy (3DCRT) in 36 cases. Two patients were planned by the intensity modulated radiation therapy (IMRT) technique. IMRT was planned for one thyroid and one nasal cavity primary. 5 patients experienced relapse after a median follow up of 19 months. The median survival was not reached. The estimated two and three year survival were 92.9% (95%CI- 68.6- 95.35) and 88% (95%CI- 60.82 - 92.66) respectively. Univariate analysis revealed higher stage and poorer baseline performance status to be significantly associated with worse progression free survival. 5 patients progressed (relapse or primary disease progression) after treatment. Of the 5 patients, two patients were primary orbital NHL, two patients had NHL nasal cavity and one was NHL thyroid. Conclusions: Combined modality treatment in HNENL confers excellent disease control with acceptable side effects.

• Journal of Environmental Impact Assessment
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• v.6 no.1
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• pp.77-92
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• 1997

To know of the biological basic method that can improve the environment of the organisms that inhabit at Deokjin Park. We studied the flora and the fauna in Deokjin Park on June, 1996. The study was surveyed and researched according to the items floras, phytoplanktons, insects and vertebrates. The floras are composed of eleven varieties, one forma, eighty-three species, eighty-four genera and forty-nine families. In the lake of Deokjin Park, the dominant species were Nelembo nucifera and Spirodela polyrhiza. The authors thought that those species be artificially excluded in winter for the improvement of the quality of water. The phytoplanktons were composed of forty genera, eighteen families, ten orders and six classes. Among those, Anacystis(=Microcystis) and Anabaena that make eutrophication, were distributed in the lake of Deokjin Park. The fauna of insects were composed of forty-one species, thirty families and eleven orders. The authors observed seven species of fish, two species of amphibian, three species of reptile, seven species of the bird and one species of mammal. Among those, Bull-frog and Blue-turtle as exotic species must be excluded by artificial methods for the other native organisms of the lake of Deokjin Park.