• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.293-304
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• 2020

The study reveals the extent of changes in selective financial numbers caused by fixed asset revaluation (FAR) and explores whether there was a management motive for playing the financial numbers game through using the FAR model. The data set consists of a sample of 142 listed companies purposively selected from 13 industries. The study found a significant impact of FAR on the net asset value (NAV), fixed asset intensity (FAI), and debt-to-equity ratio (DER). These findings are supported by the political cost and the debt covenant hypotheses. The study also observed a high growth of fixed assets by 9.5% to 14,603.8% resulting from FAR. More revealing is that FAR increased NAV in revaluer companies by an average of 427.20% as compared to 6.86% in non-revaluer companies. Even some companies with negative NAV took resort on FAR to show positive NAV. Besides, revaluer companies managed to reduce their DER by 70.45% as opposed to an increase of 8.45% in non-revaluer companies. Hence, the study concludes that most of the publicly-listed companies are involved in financial numbers game by the use of the FAR model. To build confidence among investors, companies should practice FAR rightly and disclose related information to help reduce information asymmetry.

• Journal of Chest Surgery
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• v.21 no.2
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• pp.223-230
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• 1988

Emax, end-systolic pressure-volume relationship, has been established as a new concept which can be representative of ventricular contractility itself since 1970s. Comparing to ejection fraction[EF], Emax is independent of preload and afterload. However Emax has not been proved precisely in non-thoracotomized condition because current methods have limitation in measuring ventricular chamber volume accurately in in viva state. The Dynamic Spatial Reconstructor[DSR], high speed computerized tomography, can measure ventricular chamber volume accurately throughout cardiac cycle in non-thoracotomized state. So Emax and EF of the left ventricle was tried to measure precisely in in vivo condition with DSR. Emax was compared to EF to estimate its ability to evaluate ventricular contractility. 5 mongrel dogs, weighing 15-16kg, were used for measuring Emax and EF of the left ventricle in 3 or 4 different loading conditions using DSR. Emax value in 5 dogs was from 2.62 to 10.49. Each dog has one Emax value regardless of loading conditions. However EF in 5 dogs varies depending on loading conditions. The conclusions are that Emax is useful in in viva state and EF varies depending on loading conditions. So Emax should be tried to use in clinical situation rather than EF because it is always representative of contractility itself regardless loading conditions in in viva state.

• 보존과학연구
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• s.30
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• pp.63-77
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• 2009

Scientific studies of conservation techniques and materials in Korea have experienced fast development since international practice and academic knowledge have been introduced to Korea from Japan, France, Germany, and etc from the late 1960s. In recent years, it has been observed that the academic standard of research and the level knowledge of the field in Korea at present are far advanced to compete with many countries. However, many Korean cases still have displayed that the standard and the quality of conservation practice need to be improved. This research examined several cases of derelict restoration of metal relics executed by non-conservators and the effects of their ignorant use of irreversible materials on the valuable objects. The purpose of the study is to display the problem of such treatments and to suggest a need of framework to prevent the loss of original form from them. Metal Buddha statue (Cosmic Buddha) in Borim Temple (National Treasure No. 117), which was conserved by an unexperienced non-conservator, has suffered from a serious problem of corrosion because of the use of destructive material, iron chloride. Another case for metal Buddha statue in Dopian Temple (National Treasure No. 63) displays a representative example of using irreversible materials, Cashew and such ignorant application made a later conservation treatment so difficult in removing the material from the surface of the statue. In conclusion, the research argued that the understanding of materials used in the objects, and the value of relics is important, and pre-experiments before applying conservation materials to a valuable heritage are essential in the conservation treatment.

• Journal of The Korean Society of Grassland and Forage Science
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• v.42 no.1
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• pp.47-53
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• 2022

The objective of this study was to verify the effect of pig slurry application with acidification and biochar on feed value, nitrogen use efficiency (NUE) of maize forage, and ammonia (NH₃) emission. The four treatments were applied: 1) non-pig slurry (only water as a control, C), 2) only pig slurry application (P), 3) acidified pig slurry application (AP), 4) acidified pig slurry application with biochar (APB). The pig slurry and biochar were applied at a rate of 150 kg N ha^-1 and 300 kg ha^-1, respectively. The AP and APB treatments enhanced all feed values compared to C and P treatments. The NUE for plant N was significantly increased 92.1% by AP and APB treatment, respectively, compared to the P treatment. On the other hand, feed values were not significantly different between AP and APB treatments. The acidification treatment with/without biochar significantly mitigated NH₃ emission compared to the P treatment. The cumulative NH₃ emission throughout the period of measurement decreased by 71.4% and 74.8% in the AP and APB treatments. Also, APB treatment reduced ammonia emission by 11.9% compared to AP treatment. The present study clearly showed that acidification and biochar can reduce ammonia emission from pig slurry application, and pig slurry application with acidification and biochar exhibited potential effects in feed value, NUE, and reducing N losses from pig slurry application through reduction of NH₃ emission.

• The Journal of Fisheries Business Administration
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• v.49 no.1
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• pp.17-35
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• 2018

This study is to evaluate economic value of the ecosystem service benefits of the marine forests provided to our society on the basis of the global standard valuation manual. The main results of this study are summarized as follows: First, the ecosystem service benefits of marine forests are worth 771,121,551 won per hectare for a year in Korea. Second, when evaluating value based on the services benefits of the marine forests, as resource provisioning service, the annual value of the fishery potential production amounts to 58,512,271 won per hectare. The annual value of the environmental and regulatory services is estimated to total 29,574,000 won per hectare including 546,488 won per hectare for climate regulation, 85,342 won per hectare for pollution purification, and 28,942,170 won per hectare for erosion protection. The annual value of the culture and tourinsm services is estimated to total 15,317,647 won per hectare including 5,011,765 won per hectare for skin scuba service and 10,305,882 won per hectare for sea fishing. Also, the aunnual non-use value is estimate to 637,800,000 won per hectare. Third, assuming that the value of the sea forests increases proportionally to the unit area, the marine forests can be valued at 12.7 trillion won per year based on 12,208.2 hectares of marine forests creation area and 4,272.6 hectares of natural seaweed beds. Fourth, the total economic value of the marine forests can be estimated at 244 trillion won in 2016, if the value of the marine forests permanently continues in the future by applying 5.5% of the social discount rate. The results of this study are expected to serve as a valuable information for improving awareness of the value of marine forests ecosystem and ensuring the validity of the marine forests creation policy by converting the value of the marine forests's ecosystem service into monetary units.

• Korean Institute of Interior Design Journal
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• v.19 no.4
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• pp.39-47
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• 2010

As various materials and new methods can be used due to developments in science and expansion of thinking, modern architectural color composes extensive possibilities exceeding its physical role of the past. In particular, rather than the initial external expression, the secondary connotative interpretation is more important in interpreting architectural color. This is because color interpretation changes the meaning of space based on light. Also, the development of digital technology has shifted the use of architectural color from passive realization to a more proactive concept and value. In other words, such shift leads to a new discussion on architectural color such as non-representation, invisibility, and non-physicality as the concept of fixed time, space and movement has been weakened. This paper begins by conceptualizing the digital space, a term widely used to interpret the architectural color of digital space. And it will be categorized as non-representational architectural color, invisible architectural color, and non-physical architectural color, by combining the characteristics of digital space with the modern architecture's color examples. Digital space overcoming the space time is differently interpreted from the past color expression. Modern architecture's color which substitutes the passive view with active body takes a role delivering various axes of discussions with synaesthesia.

• KIEAE Journal
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• v.16 no.1
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• pp.5-10
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• 2016

Purpose: The energy consumption in buildings has continuously increased in some countries and it reaches almost 25% of the total energy use in korea. Therefore there are various efforts to minimize energy consumption in buildings, and the regulations on building envelope insulation have been tightened up gradually. To satisfy the building regulation, the use of vacuum insulation panels(VIPs) is increasing. VIP is a high performance insulation materials, so that it can be thinner than conventional insulation material. When VIP is applied in a building, it may cause thermal bridge, which occurs due to very low thermal conductivity compared to other building materials and the envelope of VIPs. Method: This study designed the capsulized VIPs using conventional insulation for reduction of the thermal bridge. Then designed VIPs were applied to a wall. The linear thermal transmittance and the effective thermal conductivity were analyzed by HEAT2 simulation program for two dimensional steady-state heat transfer. The result compared with a wall with non-capsulized VIPs. Result: It analyzed that the wall with capsulized VIPs had lower linear thermal transmittance and reduced the difference of the effective thermal transmittance with one dimensional thermal transmittance compared to that of the wall with non-capsulized VIPs.

• 제어로봇시스템학회:학술대회논문집
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• 2000.10a
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• pp.449-449
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• 2000

Many researchers have studied architectures for non-Neumann's computers because of escaping its bottleneck. To avoid the bottleneck, a neuron-based computer has been developed. The computer has only neurons and their connections, which are constructed of the learning. But still it has information processing facilities, and at the same time, it is like as a simplified brain to make inference; it is called "neuron-computer". No instructions are considered in any neural network usually; however, to complete complex processing on restricted computing resources, the processing must be reduced to primitive actions. Therefore, we introduce the instructions to the neuron-computer, in which the most important function is implications. There is an implication represented by binary-operators, but general implications for multi-value or fuzzy logics can't be done. Therefore, we need to use Lukasiewicz' operator at least. We investigated a neuron-computer having instructions for general implications. If we use the computer, the effective inferences base on multi-value logic is executed rapidly in a small logical unit.

• Journal of Trauma and Injury
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• v.27 no.4
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• pp.115-125
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• 2014

Purpose: Stable vital signs (SVSs) are thought to be the most important criteria for successful non-operative management (NOM) of blunt spleen injury (BSI). However, a consistent definition of SVSs has been lacking. We wanted to evaluate the diversity of the definitions of SVSs by using a nationwide survey. Methods: A questionnaire regarding the definition of SVSs was sent to the trauma surgeons working at the Department of Trauma Surgery and Emergency Medicine at a level-I trauma center between October 2011 and November 2011. Data were compared using analyses of the variance, t-tests, ${\chi}^2$ tests and logistic regressions. Results: Among 201 surgeons, 198 responded (98.2%). Of these 198 responses, 45 were incomplete, so only 153 (76.1%) were analyzed. In defining the SVSs, significant diversity existed on the subjects of type of blood pressure (BP), cut-off value for hypotension, technique for measuring BP, duration of hypotension, whether or not to use the heart rate (HR) as a determinant, cut-off value of hypotension when the patient had a comorbidity or when the patient was a child. Of the 153 surgeons whose responses were analyzed, 91.5% replied that they were confused when defining SVSs. Conclusion: Confusion exists regarding how to define SVSs. Most surveyed surgeons felt that a need existed to clarify both the definition of SVSs and the use of SVSs to determine hemodynamic stability for NOM.

• Journal of Korea Technical Association of The Pulp and Paper Industry
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• v.47 no.6
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• pp.22-40
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• 2015

Cellulose fibers is one of the most abundant in nature. It has many distinctive features: abundant in nature, biodegradable, non-toxic, eco-friendly, sustainable, easy to fabricate, hydrophilic, and cost-effective. Cellulose fibers, known as pulp, is produced from cellulose-containing materials by the pulping process. As the raw material, wood has been most commonly used while recycled pulp has been also used to some degree. Thus, pulp usually refers to wood pulp. Generally, the pulp and paper industry is regarded as the commodity market where the cost should be much more important than the quality. It also belongs to a mature market where the growth is slow, or even in decline. Accordingly, technological development has been rather stagnant for the industry. Recently, however, the pulp and paper industry has faced very serious challenges. First, due to digital technology, there has been a steady decline in the need for pulp and paper products. The digital industry has continuously replaced printed products such as books, newspapers, and magazines. Second, there has been a trend initiated by developed countries to limit the use of wood as the raw material for the sake of environmental protection. This forces the industry to find a more efficient use of wood pulp as well as finding alternative, non-wood sources. Third, as an individual becomes wealthier and more conscious of health-care, the quality of a product becomes more important than the cost. Thus, a paradigm shift is needed from the cost-conscientious to the quality conscientious. The objective of this article is to review the technologies aimed at engineering cellulose fibers for producing high-value added paper products.