• The Journal of the Korea Contents Association
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• v.10 no.10
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• pp.334-350
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• 2010

This study aims at investigating the possible effects on the tax accounting practices stemming from adopting the IFRS in financial reporting process. It also seeks for policy implications to help alleviate practical conflicts likely to arise from the inconsistencies between the existing tax law and the tax related IFRS provisions. The results of the survey analysis are summarized as follows: firstly, majority opinion is opposed to the fair value based revaluation of property assets as well as the application of immediate recognition of foreign currency translation gains/losses. It favors the existing provision on asset securitization which adopts sales transaction view. Secondly, most of the respondents oppose the proposed amendments which allows dual classification of lease contracts on the ground. Third, functional currency appears acceptable on a conceptual level, even though a deep concern is expressed regarding the practical feasibility of computing taxable income using financial statements translated on the basis of functional currency on a practical viewpoint. Fourth, many respondents support the existing convention of recognizing depreciation expenses for taxation purposes and are in favor of the separation of accounting and tax books on a long-term basis. Fifth, the majority opinion approves the maintenance of existing tax reconciliation system and the recognition of expenses related with the doubtful accounts on reporting basis. Finally, a concern is raised with regard to the added burden of practical job loads needed to comply with the proposed amendments.

• Journal of Nutrition and Health
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• v.34 no.2
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• pp.176-187
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• 2001

This research was conducted to evaluate the general dietary quality(the balance and diversity of food intake, nutrient intake and adequacy) of 12 to 36-month-old toddler, through examining their actual food intake. It was conducted for 664(male-357, female-307) healthy toddler who were outpatients from Mar. to Aug., 1999 at university hospitals and private hospitals in Seoul and kyunggi province. The anthropometric parameters were measured. The 24-hr recall method were utilized to analyze the nutrient intake by months, based on the classification of The Korea Child Gorwth Standard. As for the subjects of this research, we found that the younger the age, the more frequent the pattern of intake of only 3 kinds of food groups. The results are that 1) the group with 1 point of the DDS(Dietary Diversity Score) mostly took only foods from the milk group, 2) the group with 2 points only took foods from the grain and milk group, 3) the group with 3 points did not take foods from the fruit and vegetable group, and 4) the group with 4 points took just about all kinds of food groups except for the vegetable group. This means that most of them were not taking various kinds of food even after the age of 12 months, and that they took more than twice the recommended amount of foods from the milk group until the age of 20 months. Thus, one could find a tendency of dependance on the milk group for food intake. Food intake for the vegetable group was severely under the recommended allowance, regardless of the age. The intake of iron was less than two thirds of the recommended allowance, except for the group of 12 to 14-month-olds who had been fed with infant formula. The Nutrient Adequacy Ratio(NAR) of major nutrients(protein, calcium, phosphorous, iron, vitamin A, vitamin B$_1$, vitamin B$_2$, niacin, vitamin C) and the Mean Adequacy Ratio(MAR, shows the general quality of dietary intake) was 0.86$\pm$0.12, but the NAR of iron was 0.62$\pm$0.27, which was extremely low compared to those of other nutrients. Therefore, concerning the subjects of this research, the MAR value alone does not provide enough ground to conclude that the subjects dietary quality is satisfactory. (Korean J Nutrition 34(2) : 176-187, 2001)

• Journal of the Korean Institute of Landscape Architecture
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• v.27 no.3
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• pp.1-17
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• 1999

The purpose of this study is to evaluate the creation techniques of artificial wetland, one of biotopes developed to promote biodiversity in urban areas, and to look for improvement steps. Specifically, artificial wetland creation techniques were categorized into living environment and living creature classification. Being living conditions for creations, habitat environment was reviewed with a focus on water and soil environments. Living creatures were classified into plants, insects, fish, and birds. The evaluation of creation techniques was done in post-construction evaluation while considering the creation of habitats for living creatures. Intervention by users, changes in living environment and living species, and relevance of creation techniques were reviewed. Key results of this study are as follows. (1) Water environment for the living environment of creatures provides a suitable environment conditions for the living of creatures through a process easing the use of piped water. Various water depths and embankment appear to have a positive impact on the living of aquatic life. In particular, embankment covered in soil naturally played an important role as a place for the activities of aquatic insects and young fish as well as the growth of aquatic plants. (2) Various aquatic and ground plants to promote insect-diversity, shallow water, and old-tree logs had contributed greatly in increasing the types and number of insects. Aquatic insects. Aquatic insects were seen much particularly in areas where aquatic plants are rich but water is shallow than any other areas. (3) A space piled with stone to provide habitats for fish was not much used. However, it was observed that fish used embankment built with natural stones and embankment using logs in areas where water is deep. In addition, it was confirmed that 1,500 fish that had been released propagated using various depths and places for birth. (4) It was analyzed that techniques (creation of island, log setting, and creation of man-made bird nests) to provide habitats and to attract birds are not serving their roles. In such a case, it is believed that species had not increased due to the smallness as well as isolated features of the area. Based on theoretical review, they are judged to be areas that are likely to be used when a greater variety of birds is introduced. It is judged that attracting and keeping more birds at the site, such spaces need to be linked systematically in the future in terms of building eco-network while ensuring an adequate living areas. (5) In the study areas, users intervened greatly. As a result, a blockage was created preventing the normal growth of plants and non-indigenous plants were introduced. In order to limit the intervention by users, setting enough buffer zones, and environment education programs were urgently required. D/H=1>Hyangkyo> houses on the river>temples>lecture halls. D/H ratio of the backside areas is as follows. D/H=1>Hyangkyo>houses on the river>lecture halls. 4. Inner garden were planted deciduous than evergreen trees with Lagerstroemia indica. Enclosed dominant trees were planted by Pinus densiflora, Querces seuata. construct GEM strain, and examined for the expression and functional stability in microcosms.

• Journal of the Korean earth science society
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• v.36 no.7
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• pp.632-642
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• 2015

Seismograms are composed of 3 characteristics, that is, seismic source, attenuation, and site amplification. Among them, site amplification characteristics should be considered significantly to estimate seismic source and attenuation characteristics with more confidence. This purpose of this study is to estimate the site amplification characteristics at each site using horizontal to vertical (H/V) spectral ratio method. This method, originally proposed by Nakamura (1989), has been applied to study the surface waves in microtremor records. It has been recently extended to the shear wave energy of strong motion and applied to the study of site amplification. This study analyzed the H/V spectral ratio of 6 ground motions respectively using observed data from 4 sites nearby in Yedang Reservoir. And then, site amplification effects at each site, from 3 kinds of seismic energies, that is, S waves, Coda waves energy, and background noise were compared each other. The results suggested that 4 sites showed its own characteristics of site amplification property in specific resonance frequency ranges (YDS: ~11 Hz, YDU: ~4 Hz, YDD: ~7 Hz). Comparison of this study to other studies using different analysis method can give us much more information about dynamic amplification of domestic sites characteristics and site classification.

• Journal of Korean Society of Forest Science
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• v.83 no.3
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• pp.322-330
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• 1994

The Universal Soil Loss Equation (USLE) has been widely used to predict long-term soil loss by incorporating several erosion factors, such as rainfall, soil, topography, and vegetation. This study is aimed to introduce the LISLE within geographic information system(GIS) environment. The Kwangneung Experimental Forest located in Kyongki Province was selected for the study area. Initially, twelve years of hourly rainfall records that were collected from 1982 to 1993 were processed to obtain the rainfall factor(R) value for the LISLE calculation. Soil survey map and topographic map of the study area were digitized and subsequent input values(K, L, S factors) were derived. The cover type and management factor (C) values were obtained from the classification of Landsat Thematic Mapper(CM) satellite imagery. All these input values were geographically registered over a common map coordinate with $25{\times}25m^2$ ground resolution. The USLE was calculated for every grid location by selecting necessary input values from the digital base maps. Once the LISLE was calculated, the resultant soil loss values(A) were represented by both numerical values and map format. Using GIS to run the LISLE, it is possible to pent out the exact locations where soil loss potential is high. In addition, this approach can be a very effective tool to monitor possible soil loss hazard under the situations of forest changes, such as conversion of forest lands to other uses, forest road construction, timber harvesting, and forest damages caused by fire, insect, and diseases.

• Explosives and Blasting
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• v.22 no.3
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• pp.79-84
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• 2004

It is well accepted that modem emulsion explosives are intrinsically much less sensitive than traditional products such as dynamites or black powder. However, they have still been involved in a significant number of accidental explosions. In October 1975, Canadian Research, Limited's, Energetic Research Laboratory in Quebec exploded. Although explanations for the incident varied, one logical explanation was that the pump used in transporting the emulsion dead headed, thereby turning mechanical work in to frictional heating under a zero flow rate. There is a minimum pressure required for combustion(MBP) to propagate in emulsion explosives. A stable deflagration may lead to a deflagration-to-detonation transition(DDT) in emulsion explosives. Tests were also performed on sensitized sampled consisting of 6 to 21% waters as well as 1 to 11% aluminium powder. It was founded the emulsion explosives consisting of 6% waters had the lowest minimum homing pressure(MBP) of 3 bar, and the 21% waters were unable to achieve sustained homing at pressures as high as 100 bar. The aluminium contained explosives tested here displayed a MBP higher than that of without emulsion. It appears that this test may offer a firm ground for the classification of emulsion explosives in view of the regulating the hazards associated with the various process used for their manufacturing and transport.

• Korean Journal of Applied Biomechanics
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• v.17 no.4
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• pp.115-125
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• 2007

Grould Reaction force(GRF) is important in human movements and GRF measurements are one of the most frequently used tool in biomechanical studies. In the studies of the golf swing motion, people refer to GRF as weight transfer. A successful golf swing motion requires many segments activation sequences which are controled by the nerve system. Due to the inter- and intra-individual variability of the human movement and the movement strategies, reliability of the measurements are important in human movement studies. Previous golf researches were based on group studies and certain events' values were analyzed. The purposes of this study were to determine the number of trials for the reliable golf swing GRF data collection, to reveal the variability level of the meaningful components of the golf swing GRF, and to classify the types of the golf swing GRF patterns. Twenty three male professional golfers($26.4{\pm}6.6$ years, $174.3{\pm}5.2\;cm$, $71.3{\pm}6.5\;kg$) signed an informed consent form prior to participation in this study. GRFs of driver swings were collected with Kistler 9285 force platform and 9865A amplifier, and calculated by the KwonGRF program(Visol, Korea). Sampling frequency was 1080 Hz. GRF data were trimmed from 1.5 s prior to the impact to 0.5 s after the impact. The number of trials for the reliable GRF collection was determined when the change in floating mean overs the 25 % of the standard deviation of that variable. Variabilities of the variables were determined by the coefficient of variation(CV) of 10 %. The types of GRF patterns were determined by visual inspection of the peak GRF shapes. The minimum number of trials for the reliable golf swing GRF data collection was five. Ten-trial seems more conservative. The value of the peak GRF was more reliable than the value of the impact GRF. The CV of the peak GRF and impact GRF were 7.4 %, 15.2 %, respectively. Because of the +/- sigh of the peak GRF appearance time, it was impossible to calculate CV of the peak GRF appearance time. Golf swing GRF patterns were classified as sing peak type, double peak type, and plateau peak type. This classification suggests the presence of the different golf swing weight transfer strategies.

• Journal of the Korean Society of Clothing and Textiles
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• v.40 no.4
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• pp.669-684
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• 2016

This study investigates Korean fighter pilot's usage and satisfaction of a flight duty uniform (FDU). The survey was conducted from October 2014 to March 2015 using Focus Group Interview (FGI) and questionnaires. FGI collected qualitative data about duty and requirements; subsequently, surveys were performed to collect quantitative data about wearing conditions and satisfaction with FDU. The results of the FGI and the questionnaire were as follows. Type of pilot duty was divided into two parts, flight duty and ground duty. It is important to consider duties as well as factors related to survival when developing FDU. According to anthropometric data and wearing size, the basic size for apparel grading should be changed from actual size, 'M95XL' to 'M100L'. It is also necessary to improve the whole sizing system. Further studies about body form changes in pilot's movement are needed to improve mobility because the respondents perceived some restrictions at several body parts in movement with the coverall uniform. Summer FDU had a low satisfaction level in vent hole function and appearance. Furthermore, protection problems in the vent hole were also an issue. Making a seasonal classification of FDU fabric will be more effective than a vent hole to increase a pilot's thermal satisfaction. Respondents had a passive stance towards FDU reform (including pocket change); therefore, a new FDU design strategy should concentrate on improving current FDU functions like mobility (or comfort) rather than dramatic changes. Pilots complained about the quality stability of FDU; therefore, quality control by military administration as well as concrete and clear design instructions by the developer should be attained together. The results obtained in this study are expected to be used as an important basis for the further development of FDU.

• Journal of Life Science
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• v.26 no.10
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• pp.1153-1162
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• 2016

Termitomyces albuminosus (Berk.) Heim is a well-known wild edible mushroom in the southern region of China. Novel cerebrosides, termed termitomycesphins, isolated from EtOH extract of T. albuminosus have shown significant neuritogenic activity. Neurotrophic factors have been targeted as potential therapeutic drugs for the treatment of neurodegenerative disorders. However, before expanding their applications to include food or therapeutic agents in Korea, a safety evaluation of T. albuminosus is needed. Herein, in a repeated-dose 90-day oral toxicity study, rats were exposed to a basal diet of powder ground from dried T. albuminosus at dose levels of 5%, 2.5%, 1.25%, and 0%. The following endpoints were evaluated: clinical observation, body weight, gross and microscopic pathology, clinical chemistry, and hematology. Significant dose-dependent increases in the weight of the left kidney were observed, possibly due to the test substance. Based on toxicity-decision criteria for minor compound-related changes (no observed adverse effect level [NOAEL] and no observed effect level [NOEL]), NOAEL was observed in male rats at a dose of 5% of dried T. albuminosus powder, and NOEl was observed in female rats at the same dose. The results point to the safety and potential use of T. albuminosus as a nontoxic neurotrophic factor.

• Journal of Korean Society of Environmental Engineers
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• v.27 no.2
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• pp.130-137
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• 2005

This research programme include investigation of the adsorption behavior of heavy metals and VOCs by Pyrolysis char for using landfill cover material. The volatile potions in the sludge gasified during the pyrolysis period and gave birth to porosity throughout the matrix. The result of the ad/desorption experiment of nitrogen to find out the formation of some pore by the gasification of the volatile matter, we can certify that the pyrolysis char($14.56\;m^2/g$) has increased twice more than the organic wasted sludge($6.68\;m^2/g$) in specific surface area. The pyrolysis char has the adsorption characteristic of medium type of Type II and V in BDDT classification, and showed a little micro pore. In the adsorption experiment of ethylbenzene and toluene, as a result of applying the Freundlich adsorption isotherms, the pyrolysis char was higher in the adsorptivity of ethylbenzene and toluene than the granite and the organic wasted sludge. The results of the heavy metal adsorption test for the char indicated that it had some ability of adsorption. It is suggest that pyrolysis char has some advantages for utilizing as landfill covers because the pyrolysis char can adsorb/absorb hazardous substances from the landfill sites and inhibit the ground water and soil contamination.