• 유통과학연구
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• 제13권9호
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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.

• 방송공학회논문지
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• 제23권1호
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• pp.45-52
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• 2018

VR 카툰은 웹툰의 간명한 스토리와 칸을 이용한 그래픽 스토리텔링을 VR 콘텐츠 디자인의 한계를 극복하는 전략으로 활용한 VR 콘텐츠 포맷이다. VR 프로토타이핑을 통해 웹툰 콘텐츠를 VR로 전환하여 웹툰 상의 3차원 공간에 실제 존재하는 듯 한 체험을 가능하게 하였다. 기존 VR 콘텐츠에 비해 어지럽지 않게 관람 가능하고 몰입이 잘 된다는 평균적인 피드백을 받을 수 있었다. 우리는 영화 스크린을 통해 스토리를 이해하는 데 익숙한 거처럼 그 동안의 출판 만화와 웹툰들을 통해 만화의 스토리텔링에 익숙해져 있다. 즉, 칸이라는 평면적 공간을 바꿔 가며 연속된 시각 이미지들을 통해 스토리를 전달하는 것은 우리에게는 보편화 된 커뮤니케이션 방법이다. 시간과 공간을 분할하는 만화의 칸 사이에는 아무것도 보이지 않는 홈통만이 존재하지만 우리는 경험에 의한 완결성 연상을 하게 된다. 바로 이러한 만화의 문법이 VR 카툰에서 차용하게 된 가장 핵심적인 스토리텔링 기법이다. 본고에서는 웹툰의 스토리텔링이 어떤 형태로 VR 카툰의 스토리텔링으로 전환 되었는지를 살펴보고 VR 카툰의 요소들을 분석해 본다. 이 연구를 통해 무한한 가능성을 가진 '연속 예술', 만화를 비롯한 다양한 서사 매체들의 특성을 VR 콘텐츠 제작에 접목하는 시도의 기반 연구로서 역할을 할 수 있기를 기대한다.

• 한국해양바이오학회지
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• 제7권1호
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• pp.1-10
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• 2015

Bio diesel has advantages to reduce GHG(Greenhouse Gas) compare with the fossil fuel by using oil comes from plant/animal sources and even waste such as used cook oil. The diversity of energy feeds brings the positive effects to secure the national energy mix. In this circumstance, micro-algae is one of the prospective source, though some technical barriers. We analyzed the bio diesel which was derived from Dunaliella tertiolecta LB999 through the BD100 quality specifications designated by the law. From that result, it is revealed that the oxidation stability is one of the properties to be improved. In order to find the reason for low oxidation stability, we analyzed the oxidation tendency of each FAME components through some methods(EN 14111, EN14112, EN16091). In this study, we could find the higher double bond FAME portion, the more oxidative property(C18:1${\ll}C18:3$) in bio diesel and main unsaturated FAME group is acted as the key component deciding the bio diesel's oxidation stability. It is proved experimentally that C18:3 FAME are oxidized easily under the modified accelerated oxidation test. We also figure out low molecular weight hydrocarbon and FAME were founded as a result of thermal degradation. Some alcohol and aldehydes were also made by FAME oxidation. In conclusion, it is necessary to find the way to improve the micro-algal bio diesel's oxidation stability.

• 감성과학
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• 제13권3호
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• pp.501-510
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• 2010

본 연구에서는 모바일 정보기기의 콘텐츠 디자인을 목적으로 한 감성검색시스템의 구축에 있어 시스템의 주요 구성요소 중의 하나인 '사용자감성모델'을 풀 컬러 화상의 색상성분추출을 통하여 자동적으로 생성하는 방법을 제안하고, 평가실험을 통하여 시스템의 타당성을 검증하였다. 시각적 감성 유발 자극으로 100장의 인테리어 이미지 화상을 이용하여 데이터베이스를 작성한 후 48명의 실험 참가자를 대상으로 감성평가실험을 실시하였다. '사용자감성모델'의 신뢰성을 검증하기 위해 먼저 시스템이 검색한 이미지 속에 정답 이미지가 출현하는 재현율(Recall ratio)을 구하였다, 다음으로 시스템이 산출한 순위와 피험자가 평가한 순위 사이의 상관분석을 실시하였으며, 마지막으로 시스템이 산출한 상/하위 순위를 이용하여 Paired Samples t-test(2-tailed)분석을 실시하였다. 분석결과 전체 감성어에 대한 평균 재현율은 62.1%로 양호하게 나타났으며, 상관분석에서도 전체 감성어들이 정적 상관을 보이고 있는 것으로 나타났다(p<.01). 또한 Paired Samples t-test(2-tailed) 분석결과 'Casual'를 제외한 모든 감성어들에서 상위 이미지가 더 적합하며 그 차이가 유의미한 것으로 나타났다(t(9)=5.528, p<.05). 이와 같은 연구결과로부터 색상정보만으로 구축한 '사용자감성모델'이 상업공간의 이미지와 같은 시각자극의 검색에 있어서도 사용자의 감성을 반영할 수 있는 효율적인 방법인 점을 확인하였다.

• Journal of Animal Science and Technology
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• 제51권3호
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• pp.193-200
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• 2009

본 연구는 한국재래돼지의 MC1R 유전자형을 결정하고 MC1R 유전자의 변이와 육질과의 연관성을 규명하기 위하여 실시하였다. 재래돼지의 MC1R 유전자형을 분석한 결과 중국재래돼지품종이 속하는 $E^{D1}$ 내에서도 0201형에 속하는 것으로 나타났으며 몇몇의 재래돼지에서는 $E^P$ 유전자형이 출현하였는데 이는 Berkshire 품종의 혼입으로 인한 것으로 사료된다. 흑색의 모색과 관련되어 있다고 보고된 Leu102Pro (T1132C) 변이를 재래돼지와 Yorkshire의 양방향 교배로 생산된 F2 집단의 171 두를 대상으로 분석하고 육질형질과의 연관성을 분석하였다. 모든 육질형질에 대하여 유의적인 효과를 나타내지 않았으며 이로써 돼지의 흑색모색과 육질과는 연관성이 없으며 다른 육질관련 유전자에 의해 영향을 받는다는 근거를 제공하였다. 또한 Duroc 품종에서 AA으로 고정되어 있어 다른 품종과의 구분 기준이 되는 Ala243Thr (G1554A) 변이를 이용하여 종돈검정소에서 출하된 Landrace, Yorkshire, Duroc, Berkshire 순종집단에 대한 유전자형 빈도를 조사하였으며 Berkshire를 제외한 나머지 품종에서 이형접합체가 일부 출현하였다.

• 한국학교보건학회지
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• 제21권2호
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• pp.119-134
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• 2008

Purpose: The purpose of this study is to understand a variety of intervention studies to prevent smoking by adolescents in U.S. and find out implications for Korea. Methods: This study reviewed articles found in the internet and analysed the data of US DHHS and CDC. Results: The School Health Policies and Programs Study (SHPPS) is a national survey periodically conducted to assess school health policies and programs of U.S. The main components of SHPPS are health education and physical education, health services, mental health and social services, school policies, and school environments. The CDC guidelines for school health programs to prevent tobacco use and addiction are composed of policy, instruction, curriculum, training, family involvement, tobacco-use cessation efforts, and evaluation. School-based interventions to prevent smoking can be classified into the categories of information-giving curricula, social competence curricula, social influence approaches, combined methods draw on social competence and social influence approaches and multi-modal programmes and Youth Empowerment study. The key programs for adolescent smoking prevention are ALERT Project, HSPP, TNT Project, MPP, NC YES. Conclusions: As smoking is often the first step of unhealthy behaviour such as alcohol drinking, illegal drugs, and violence, smoking prevention programmes for adolescents in U.S. have been comprehensive school-based health programs. In smoking prevention programs for adolescents, CDC plays a critical role by supporting survey, research, policy, and funds. The effectiveness of the programs was high when it was based on school and involved parents, community, and mass media. As the effect of each programme is not expected to last for a long time, consistent repetition of these interventions is essential. Current smoking prevention programs for adolescents are exploring the empowerment approach focused on the active involvement of participants rather than traditional approaches using order and discipline.

• Journal of the Korean Association of Oral and Maxillofacial Surgeons
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• 제32권3호
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• pp.209-215
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• 2006

Preoperative neoadjuvant chemotherapy using cisplatin and 5-FU is generally given in oral and maxillofacial cancer. At tissue level both inflammation and fibrosis occur after chemotherapy. The cellular changes mimic those of a granulating wound, with activated macrophages and fibroblasts replacing the malignant cells as they are erradicated. Stromal cells, together with extracellular matrix components, provide the microenvironment that is pivotal for tumor cell growth, invasion, and metastatic progression. Vascular endothelial growth factor(VEGF), an important regulator of angiogenesis in cancer, induces mitogenesis of vascular endothelial cells, and vascular permeabilization and microvessel formation in a tumor are associated with tumor nutrition and oxygenation. Also, they are associated with chemotherapeutic drug delivery. Oxygen delivery to tumor appears to rely on a network of microvessels, On the other hand, the tumor microvessel is clearly an important factor in chemotherapeutic drug delivery to cancer cells, and the efficacy of drug delivery can be high in richly vascularized tumors. So, this study was conducted to evaluate the effect of neoadjuvant chemotherapy on microvessel density from 11 patients with tongue cancers. Our results showed that neoadjuvant chemotherapy was seemed to decrease VEGF expression in tumor cells, however, it did not significantly alter VEGF expression in tumor-associated macrophages. Also, Neoadjuvant chemotherapy had little effect on the microvessel density using CD34, and tumor-associated macrophage level using CD68. Thus, tumorassociated macrophages seem to be the key factor associated with the maintenance of microvessel density after neoadjuvant chemotherapy in tongue cancer.

• Journal of Applied Biological Chemistry
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• 제51권1호
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• pp.20-27
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• 2008

The contents of lignan, protein, and oil of nine Sesamum indicum cultivars were analyzed. To determine the lignan contents, sesamin 1 and sesamolin 2 were isolated from the ethylacetate extracts of the Suwon cultivar, and the structures were fully characterized by spectral and physical methods. The seeds of nine cultivars were screened for two lignans, which were determined by HPLC using a $C_{18}$ reversed phase column coupled with a photodiode array detector. Suwon cultivar showed the highest concentration (1: $6.24{\pm}0.04$ and 2: $3.58{\pm}0.01\;mg/g$), whereas Soonheuk displayed the lowest (1: $0.91{\pm}0.01$ and 2: $0.73{\pm}0.01\;mg/g$). The average content ratio of sesamin 1 (3.64 mg/g) was significantly higher than that of sesamolin 2 (2.57 mg/g). The protein content ranged from $21.52{\pm}0.35$ to $31.22{\pm}0.25%$, Suwon containing the highest level and Soonheuk had the lowest. Kwangbaek showed the highest oil level ($49.84{\pm}0.40%$), while Soonheuk exhibited the lowest ($42.52{\pm}0.05%$). Sesamin 1 exhibited a stronger radical-scavenging activity in the ABTS ($IC_{50}:\;63.2{\pm}2.4\;{\mu}M$) than its DPPH radical-scavenging activity ($IC_{50}>200\;{\mu}M$). These results lead to the conclusion that lignan content is affected by protein and oil contents. Concentration of the chemical components in the cultivars could be a key factor in the selection process of a high quality species.

• Journal of Ecology and Environment
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• 제40권1호
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• pp.24-33
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• 2016

Background: Previous numerous studies on watershed scale demonstrated that the constructions of upper dams may influence the below dams due to modifications of flow regime and nutrient inputs. Little is known about how the dam constructions influence the downstream lakes or reservoirs in the regional scale. This study demonstrates how the construction of upper dam (i.e., Yongdam Dam) influences nutrient regime, trophic relations, and empirical models in Daechung Reservoir (DR). Yongdam Dam was constructed at the upstream region of DR in year 2000. Results: The analysis of hydrological variables showed that inflow and discharge in the DR were largely reduced after the year 2000. The construction of upper dam construction also resulted in increases of water temperature, pH and conductivity (as an indicator of ionic content) in the DR. Empirical models of TP-CHL and N:P ratio-CHL suggested that stronger responses of CHL to the phosphorus were evident after the upper dam construction, indicating that algal production at a unit phosphorus increased after the upper dam construction. Mann-Kendall tests on the relations of N:P ratios to TN showed weak or no relations ($t_{au}=-0.143$, z = -0.371, p = 0.7105) before the dam construction, while the relation of N:P ratios to TP showed strong in the periods of before- ($t_{au}=-0714$, z = -2.351, p = 0.0187) and after the construction ($t_{au}=-0.868$, z = -4.270, p = 0.0000). This outcome indicates that TP is key determinant on N:P ratios in the reservoir. Scatter Plots on Trophic State Index Deviations (TSIDs) of "TSI(SD) - TSI(CHL)" against "TSI(TP) - TSI(CHL)" showed that the dominance of clay turbidity or light limitation was evident before the upper dam construction [TSI(TP) - TSI(CHL) > 0 and TSI(SD) - TSI(CHL) > 0] and phosphorus limitation became stronger after the dam construction [(TSI(TP) - TSI(CHL) < 0 and TSI(SD) - TSI(CHL) > 0]. Conclusions: Overall, our analysis suggests that the upper dam construction modified the response of trophic components (phytoplankton) to the nutrients or nutrient ratios through the alteration of flow regime, resulting in modifications of ecological functions and trophic relations in the low trophic levels.

• 한국항해항만학회:학술대회논문집
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• 한국항해항만학회 2012년도 춘계학술대회
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• pp.87-88
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• 2012

국제수로기구(IHO)는 항해안전과 해양환경보호를 위한 적절하고 효율적인 수로 데이터 및 정보사용을 지원하기 위해, 전자 수로 데이터를 위한 S-100 표준을 개발하였다. 이전 모델인 S-57의 경우, 차세대 전자해도(ENC) 생산 조건의 바탕이 되기에는 비효율적이라고 판단되었다. S-100 표준의 가장 핵심적인 특징은 표준화 등록소와 그것을 이루고 있는 등록부의 활용이다. 이 온라인 등록소는 편리하게 실제 항해 시스템에 적용될 수 있는 세계 공통의 표준을 제공한다. 현재는 IHO가 유일한 등록소를 소유하고 있으며, 도메인 전문가들에게 접근이 허용되고 있다. 그러나 S-100 표준이 국제기구에 의해 운영되는 국제 표준인 만큼, 필요 시 즉각적인 데이터의 수정 및 갱신이 불가능하고 시간 소요가 많다. 따라서 국내 사용자와 항해자들의 항해 안전성을 고려하여, 독자적인 표준기술개발을 위한 개별적인 등록소가 국내에도 자체적으로 필요하다고 판단하였다. 이 연구는 IHO에서 편찬된 S-99를 바탕으로 하여, 정의 및 수로데이터를 제공하는 목적에 부합하는 웹사이트 디자인을 통해 등록소를 설계하였다.