• Management & Information Systems Review
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• v.35 no.1
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• pp.51-68
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• 2016

In this paper, we aim to analyze the effect of accounting policy change subsequent to the adoption of K-IFRS in Korea, whereby the firms are required to recognize impairment losses on goodwill on a periodic basis rather than to amortize over a specific period. As a principle-based accounting standard, the K-IFRS expands the scope of fair value measurement with a view to enhance the relevance and timeliness of accounting information. In the same vein, intangibles with indefinite useful life, of which goodwill is an example, are subject to regulatory impairment tests at least once a year. Related literature on the impact of mandatory change in goodwill policy document that impairment recognition is more likely to be practiced opportunistically, mainly because managers have a greater discretion to conduct the tests under K-IFRS. However, existing literature examined the frequency and/or magnitude of the goodwill impairment before versus after the K-IFRS adoption, failing to notice the impairment symptoms at individual firm level. Borrowing the definition of impairment symptoms suggested by Ramanna and Watts(2012), this study performs a series of tests to determine whether the goodwill impairment recognition achieves the goal of communicating timelier information under the K-IFRS regime. Using 947 firm-year observations from domestic companies listed in KRX and KOSDAQ markets from 2008 to 2011, we document overall delays in recognizing impairment losses on goodwill after the adoption of K-IFRS relative to prior period, based on logistic and OLS regression analyses. The results are qualitatively similar in robustness tests, which use alternative proxy for goodwill impairment symptom. Afore-mentioned results indicate that managers are likely to take advantage of the increased discretion to recognize the impairment losses on goodwill rather than to provide timelier information on impairment, inconsistent with the goal of regulatory authority, which is in line with the improvement of timeliness and relevance of accounting information in conjunction with the full implementation of K-IFRS. This study contributes to the extant literature on goodwill impairment from a methodological viewpoint. We believe that the method employed in this paper potentially diminishes the bias inherent in researches relying on ex post impairment recognition, by conducting tests based on ex ante impairment symptoms, which allows direct examination of the timeliness changes between before and after K-IFRS adoption.

• Tuberculosis and Respiratory Diseases
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• v.61 no.5
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• pp.463-472
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• 2006

Background: Since video-assisted thoracoscopic surgery (VATS) was introduced as a new treatment modality for empyema thoracis, numerous reports have suggested that VATS is a more effective treatment method than the traditional methods that mainly use antibiotics and drainage apparatus. However, no confirmative evidence of the superiority of VATS over the traditional method has been provided yet. Methods: We attempted to evaluate the efficacy of VATS for the treatment of empyema thoracis by reviewing past medical records and simple chest films. First, we divided the patients into two groups based on the treatment method: group A of 15 patients who were treated with the traditional method between January 2001 and December 2003, and group B of 9 patients who were treated with VATS between December 2003 and August 2006. The final outcomes used in this study were the number of days of hospital stay, chest tube duration, leukocytosis duration, febrile duration, and intravenous antibiotics usage duration. In addition, radiological improvements were compared. Results: The mean age(${\pm}$standard deviation) of 11 men and 4 women in group A was $58.2{\pm}15.7$ years, and of 9 men and 2 women in group B was $51.6{\pm}9.5$ years. Group B had a significantly shorter hospital stay ($16.6{\pm}7.4$ vs. $33.7{\pm}22.6$ days; p=0.014), shorter chest tube duration ($10.5{\pm}5.7$ vs. $19.5{\pm}14.4$ days; p=0.039), shorter leukocytosis duration ($6.7{\pm}6.5$ vs. $18.8{\pm}13.2$ days; p=0.008), shorter febrile duration ($0.8{\pm}1.8$ vs. $9.4{\pm}9.2$ days; p=0.004), and shorter duration of intravenous antibiotics usage ($14.9{\pm}6.4$ vs. $25.4{\pm}13.9$ days; p=0.018). However, radiological improvements did not show any statistical differences. Conclusion: Early application of VATS for empyema thoracis treatment reduced hospital stay, thoracostomy tube duration, leukocytosis duration, febrile duration, and antibiotics usage duration in comparison with the traditional methods. The early performing of VATS might be an effective treatment modality for empyema thoracis.

• Journal of Korean Home Economics Education Association
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• v.20 no.1
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• pp.63-83
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• 2008

The purpose of this study was to investigate food involvement, dietary behavior and relationship according to the levels of nutrition knowledge. Data in this research was obtained by using the questionnaire which was given out to 528 subjects(boys 182, girls 346) in Naju city area. The awareness of dietary behavior of middle school students put the first priority on breakfast from among 3 meals a day, and they selected 'taste' as the most important criterion. The majority and above of subjects responded that they had ever delivered food at least more than 1 or 2 times a week. This research found that middle school students are tends to regard themselves as being rather close to obesity or fatness. Subjects were also aware that they have some problems with a unbalanced eating habbit and irregular timing of having meals, and more than 40% of the subjects responded that they obtain the most of information about food & dietary behavior through television. Significant difference was found in the food involvement with related variables such as sex, grade, the academic background of mother, self-perception of weight, the way of weight control, perception of problems requiring improvement. Dietary behavior related with variables showed significant difference. Variables are grade, perception of meal importance, selecting standard of food, method of weight control, improvement of eating habits. Dietary behavior is found highly relative with food involvement. Dietary behavior is found highly relative with food involvement. In conclusion, suggestions that could bring motivation to improvement is more essential to the nutrition education rather than knowledge oriented education.

• Journal of Gastric Cancer
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• v.8 no.4
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• pp.225-231
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• 2008

Purpose: Laparoscopic gastric resection (LGR) is increasingly being used instead of open gastric resection (OGR) as the standard surgical treatment for gastric submucosal tumors. Yet there are few reports on which technique shows better postoperative outcomes. This study was performed to compare these two treatment modalities for gastric submucosal tumors by evaluating the postoperative outcomes. We also provide an analysis of the learning curve for LGR. Materials and Methods: Between 2003.4 and 2008.8, 103 patients with a gastric submucosal tumor underwent either LGR (N=78) or OGR (n=25). A retrospective review was performed on a prospectively obtained database of 103 patients. We reviewed the data with regard to the operative time, the blood loss during the operation, the time to the first soft diet, the postoperative hospital stay, the tumor size and the tumor location. Results: The clinicopatholgic and tumor characteristics of the patients were similar for both groups. There was no open conversion in the LGR group. The mean operation time and the bleeding loss were not different between the LGR group and the OWR group. The time to first soft diet (3.27 vs. 6.16 days, P<0.001) and the length of the postoperative hospital stay (7.37 vs. 8.88 days, P=0.002) were shorter in the LGR group compared to the OGR group. The tumor size was bigger in the OGR group than that in the LGR group (6.44 vs. 3.65 cm, P<0.001). When performing laparoscopic gastric resection of gastric SMT, the surgeon was able to decrease the operation time and bleeding loss with gaining more experience. We separated the total cases into 3 periods to compare the operation time, the bleeding losses and the complications. The third period showed the shortest operation time, the least bleeding loss and the fewest complications. Conclusion: LGR for treating a gastric submucosal tumor was superior to OGR in terms of the postoperative outcomes. An operator needs some experience to perform a complete laparoscopic gastric resection. Laparoscopic resection could be considered the first-line treatment for gastric submucosal tumors.

• Journal of the Korean Institute of Landscape Architecture
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• v.40 no.1
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• pp.23-33
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• 2012

In this study, how much users of Hannamkeumbuk Keumbuk Mountains are aware of Baekdaegan and its attached mountain chains, a traditional geographic system, according to Sangyungpyo and basic data like the degree of awareness and use-behaviors, etc. have been studied. In addition, the environmental value of Hannamkeumbuk Keumbuk Mountains separating the central and the southern part of Korea among attached mountain ranges, secondary mountain chains, which act as an ecosystem buffer in the Baekdudaegan Range, has been estimated at the current amount of currency. In the questions of the perception of the traditional classification standard of mountain chains and Baekdudaegan, more than 70% of respondents answered that they had heard of or known them but 66.8% werenot aware of Hannamkeumbuk Keumbuk Mountains. While the awareness for Baekdudaegan is high, the perception of its attached mountain chains was very poor. DBDC responder system and CVM, which is used widely for the value estimate method of environment goods, were used. As the result, an additional benefit got when a person visits Hannamkeumbuk Keumbuk mountains was estimated as 5,813 won. It could find out that this amount was very low compared with 51,984 won, average visit cost. It judged that the reason was that damage of environmental conditions, the monotony of the trails and progress of indiscriminate environmental destruction, etc. The results of this study will offer a new perspective on public relations activities and resource conservation of Baekdudaegan and its attached mountain chains and estimate perceptions and efficient services for visitors to HannamKeumbuk Keumbuk Mountains. This study will act as data for basic planning and management to increase the mountains' value and to preserve them. Further studies are needed to make a frame of work division and management with various organizations so that the management of Hannamkeumbuk-Keumbuk Mountains may be properly established and their value may been hanced.

• Economic and Environmental Geology
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• v.44 no.6
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• pp.493-502
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• 2011

We study the deep structure of Korean Peninsula by estimating Moho depth and crustal thickness from using land and oceanic topography and free-air gravity anomaly data. Based on Airy-Heiskanen isostatic hypothesis, the correlated components between the terrain gravity effects and free-air gravity anomalies by wavenumber correlation analysis(WCA) are extracted to estimate the gravity effects that will be resulted from isostatic compensation for the area. With the resulting compensated gravity estimates, Moho depth that is a subsurface between the crust and mantle is estimated by the inversion in an iterative method with the constraints of 20 seismic depth estimates by the receiver function analysis, to minimize the uncertainty of non-uniqueness. Consequently, the average of the resulting crustal thickness estimate of Korean Peninsula is 32.15 km and the standard deviation is 3.12 km. Moho depth of South Korea estimated from this study is compared with the ones from the previous studies, showing they are approximately consistent. And the aspects of Moho undulation from the respective study are in common deep along Taebaek Mountains and Sobaek Mountains and low depth in Gyeongsang Basin relatively. Also, it is discussed that the terrain decorrelated free-air gravity anomalies inferring from the intracrustal characteristics of the crust are compared to the heat flow distributions of South Korea. The low-frequency components of terrain decorrelated Free-air gravity anomalies are highly correlated with the heat flow data, especially in the area of Gyeongsang basin where high heat flow causes to decrease the density of the rocks in the lower crust resulting in lowering the Moho depth by compensation. This result confirms that the high heat sources in this area coming from the upper mantle by Kim et al. (2008).

• The Korean Journal of Pesticide Science
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• v.9 no.4
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• pp.401-410
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• 2005

A series of studies involving formulation processes, bubbling activity test, diffusibility test and biological efficacy test was undertaken to develop Jumbo herbicide formulations in paddy rice field. Gas evolution speed from the tablets prepared by different organic acids was in the order of oxalic acid, malonic acid, citric acid, and tartaric acid. The total volume of evolved gas from the tablet and diffusibility of the active ingredient in the submerged water were increased with increase of water temperature; the volume from 1 g of tablet at 10, 15, 25 and $30^{\circ}C$ for 5 minutes after immersion into water was 20, 25, 28, 45, 57 mL, respectively. The concentration of halosulfuron-methyl and pyriminobac-methyl in submerged water at 5, 15, 20 and $30^{\circ}C$ at the 2.4 m distance from the applied spot of the tablet was 20, 48, 85, and 97% of the concentration of treated spot, respectively. The evolved gas volume from the tablets was not affected by pH of submerged water. The concentration of halosulfuron-methyl in different sizes of submerged water within 24 hours after treatment of the tablet was maintained 0.16 ppm, which is ideal concentration at standard dosage regardless of the submerged water area. The concentration of pyriminobac-methyl was also uniformly dispersed in the water within 24 hours after applying it into the submerged water. The wind velocity of 5 m $sec^{-1}$ on concentration distribution of halosulfuron-methyl and pyriminobac-methyl in the submerged water 24 hours after treatment was not influenced; an equal concentration in the up the wind and down the wind from the applied spot was maintained. Spot treatments of one tablet formulations(5 g) including 4 times higher dosage at 4 different spots resulted in even concentration distribution of active ingredient in the water 24 hours after applying it into the submerged water.

• Journal of the Korean Wood Science and Technology
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• v.36 no.3
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• pp.1-8
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• 2008

The lateral strength test of bending type was done to investigate the lateral capacity of the double bolt connection of domestic larix glulam according to bolt spacing. In the shear specimen, which is bolted connection in the inserted plate type, the hole of bolt was made, changing the diameter of bolt (12 mm and 16 mm), the number of bolt (single bolt : control and double bolt), the direction of bolt row (in parallel to grain : Type-A and in perpendicular to grain : Type-B) and the bolt spacing (Type-A : 4 d and 7 d and Type-B : 3 d and 5 d). Lateral capacity and failure mode of bolt connection were compared according to conditions. In prototype design (KBCS, 2000), the reduction factor of the allowable shear resistance that the bolt spacing is reduced was calculated. The results were as follows. 1) Bearing stress per bolt in the single and double bolt connection of Type-A was directly proportional to bolt diameter and bolt spacing. Bearing stress of Type-B decreased as bolt diameter was increased, and decreased by 2~10% when bolt diameter was increased. 2) In the single bolt connection and the double bolt connection of Type-A, the splitted failure was formed in the edge direction. When the bolt spacing was 3 d in Type-B, bolt was yielded more in the part of tension than in the part of compression, and the splitted failure started at the bolt in the part of tension. In the 5 d spacing specimen, the bolt in the part of tension was yielded similarly to bolt in the part of compression, and the splitted failure started in the part of compression. 3) In the prototype design, the reduction factor was calculated by non-dimensionizing the yielding load in the standard of bolt spacing (Type A : 7 d and Type B : 5 d). In 12 mm bolt connection, the reduction factor of bolt spacing 4 d (type-A) and single bolt connection was 0.87 and 0.55, respectively, and the reduction factor of bolt spacing 3 d (Type-B) and single bolt connection was 0.91 and 0.55, respectively. In 16 mm bolt connection, the reduction factor of bolt spacing 4 d (type-A) and single bolt connection was 0.96 and 0.76, respectively, and the reduction factor of bolt spacing 3 d (Type-B) and single bolt connection was 0.91 and 0.77, respectively.

• Horticultural Science & Technology
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• v.28 no.3
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• pp.456-461
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• 2010

A study was conducted to investigate the effect of topophysis, and uniting method of rootstock and scion on rooting and subsequent growth of stenting-propagated cut rose ($Rosa$ $hybrida$ Hort.) in an effort to develop an efficient stenting propagation method for domestic rose cultivars. Four cultivars used in this study were two standard type cultivars 'Sweet Yellow' and 'Hanmaum', and two spray type cultivars 'Chelsi' and 'May'. Scions were grafted on cuttings of a rootstock $Rosa$ $indica$ 'Major'. The stenting-propagated scion-rootstock unions were planted in rockwool cubes ($50{\times}50{\times}50mm$, Delta, Grodan, Denmark) and were placed in a graft-take chamber for five days before being placed on misted greenhouse beds. The rootstock was removed of all leaves and nodes. Both the base of scions and top of stocks were simultaneously cut at a $45^{\circ}$ angle for grafting. Scions were prepared as single node cuttings, each with a five-leaflet leaf. Three positions of topophysis used were 7-9th (top), 4-6th (middle), and 1st-3rd (bottom) nodes from the stem base. Four uniting materials used were tube, tube + parafilm wrap, tube + clothespin, and clothespin. Rooting and growth were affected by the topophysis and cultivar. The best topophysis for rooting was 7-9th (top) nodes in all cultivars. Topophysis affected percent rooting, and number of roots, length of the longest root, and but not weight, shoot length and graft-take. Rooting and growth were affected by the uniting method and cultivar. Tube uniting method generally showed higher percentage graft-take, percent rooting, and number of roots than other methods. However, rootstock and scion union was not complete in this treatment. On the whole, the greatest rooting and subsequent growth of stenting-propagated plants were found in the tube + clothespin method. Except 'Sweet Yellow', rooting and growth were not adequate in the clothespin method. The results suggested that a tube + clothespin method was the most effective, and this method may be used as a substitute to save labor compared to a tube + parafilm wrap method which is currently being used in commercial nurseries.

• Horticultural Science & Technology
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• v.33 no.5
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• pp.647-657
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• 2015

To investigate a method for calculation of the heating load for environmental designs of horticultural facilities, measurements of total heating load, infiltration rate, and floor heat flux in a large-scale plastic greenhouse were analyzed comparatively with the calculation results. Effects of ground heat exchange and infiltration loss on the greenhouse heating load were examined. The ranges of the indoor and outdoor temperatures were $13.3{\pm}1.2^{\circ}C$ and $-9.4{\sim}+7.2^{\circ}C$ respectively during the experimental period. It was confirmed that the outdoor temperatures were valid in the range of the design temperatures for the greenhouse heating design in Korea. Average infiltration rate of the experimental greenhouse measured by a gas tracer method was $0.245h^{-1}$. Applying a constant ventilation heat transfer coefficient to the covering area of the greenhouse was found to have a methodological problem in the case of various sizes of greenhouses. Thus, it was considered that the method of using the volume and the infiltration rate of greenhouses was reasonable for the infiltration loss. Floor heat flux measured in the center of the greenhouse tended to increase toward negative slightly according to the differences between indoor and outdoor temperature. By contrast, floor heat flux measured at the side of the greenhouse tended to increase greatly into plus according to the temperature differences. Based on the measured results, a new calculation method for ground heat exchange was developed by adopting the concept of heat loss through the perimeter of greenhouses. The developed method coincided closely with the experimental result. Average transmission heat loss was shown to be directly proportional to the differences between indoor and outdoor temperature, but the average overall heat transfer coefficient tended to decrease. Thus, in calculating the transmission heat loss, the overall heat transfer coefficient must be selected based on design conditions. The overall heat transfer coefficient of the experimental greenhouse averaged $2.73W{\cdot}m^{-2}{\cdot}C^{-1}$, which represents a 60% heat savings rate compared with plastic greenhouses with a single covering. The total heating load included, transmission heat loss of 84.7~95.4%, infiltration loss of 4.4~9.5%, and ground heat exchange of -0.2~+6.3%. The transmission heat loss accounted for larger proportions in groups with low differences between indoor and outdoor temperature, whereas infiltration heat loss played the larger role in groups with high temperature differences. Ground heat exchange could either heighten or lessen the heating load, depending on the difference between indoor and outdoor temperature. Therefore, the selection of a reference temperature difference is important. Since infiltration loss takes on greater importance than ground heat exchange, measures for lessening the infiltration loss are required to conserve energy.