• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.16 no.2
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• pp.177-188
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• 2021

On December 2015, Financial Supervisory Service(FSS) announced the four key thematic audit review areas, one of them is an appropriation of unbilled revenue. Accounting of unbilled revenue is intertwined with a percentage of completion, that is concerned about discretionary decision by manager. Therefore, if manager motivated by income-increasing manipulation is exaggerating percentage of completion, unbilled revenue is excessively recognized. This problem is caused the serious accounting issues(e.g., shock at a loss for 2013 fiscal year by some construction firms, malpractice of accounting in order-made production industry). Distrust of accounting was grown because the shipbuilding and construction industries successively went poor management and bad accounting of them is revealed. Those accounting issues were the trigger for problem recognition of unbilled revenue, they were background for the designation of appropriation unbilled revenue as thematic audit review areas by FSS. Therefore, this study verified effectiveness of thematic audit review by empirically analyzing whether designation of thematic audit review makes the firm increases conservative behavior. Conservative accounting is estimated by using Basu(1997) model. We analyzed the effect of the thematic audit review on conservative accounting of unbilled revenue by comparing with reflecting unbilled revenue or not. The sample for test consists of firm-years the manufacturing and construction industries from 2012 to 2017. The test results of this study suggested that the conservative accounting of unbilled revenue after designation of the thematic audit review was significantly increased. We also tested again by classifying whether or not it is construction industry. We found that construction industry is more conservative than the other industry only for the designated year of the thematic audit review, otherwise there was not any evidence for significantly increasing conservatism. This study contributes to the literature by empirically analysing relationship of the unbilled revenue to the thematic audit review from the perspective of the conservatism and verifying effectiveness of the thematic audit review.

• Journal of Conservation Science
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• v.37 no.6
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• pp.723-737
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• 2021

This study analyzed the composition and structure of materials with Buddhist paper scriptures excavated from architectural sites in 'Sum Tolgoi' of the 17^th century and carried out conservation treatment base on the result of the analysis. The scriptures were covered in dust and foreign sub stances, and were so crumpled that it was impossible to identify the form. The damage, loss, and discoloration have been identified. Buddhist scriptures written in Tibetan used indigo and ink sticks on paper as a result of UV-Vis analysis, and ink sticks as black character materials from scriptures written ancient Mongolian. SEM-EDS and Micro-XRF analyses revealed that the outlines were drawn with red lines using a mix of Minium (Pb₃O₄) and Cinnabar (HgS), or Cinnabar (HgS) alone, and the contents of the scriptures were written with silver paint. Silver chloride (AgCl) and Calcium (Ca) were identified in the silver paint component of the characters, while Calcium and Orpiment (As₂S₃) were identified in the yellow lines. Concerning the paper ground, Buddhist scriptures written in ancient Mongolian were characterized by herbal plant fiber and bast fiber, and those written in Tibetan, by bast fiber. Radiocarbon dating indicates that the paper for the scriptures was produced between the 15^th and 17^th centuries. Conservation treatment of the scriptures was carried out based on the experiment on the production of pre-coated paper and how to coat that to prevent the second damage due to the deformation and fragility of the excavated paper. The scriptures were preserved and mounted, and a neutral box was made to identify the contents of the scriptures recorded on both sides after the treatment. This conservation treatment is the result of a study that applied new conservation treatment materials and methods according to the principle of conservation treatment reversibility.

• Journal of agriculture & life science
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• v.50 no.2
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• pp.73-82
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• 2016

Best drought tolerance index was determined through statistics analysis and growth appearance of drought tolerant plants was determined by cultivation in pot and sloping land. For determination of best drought tolerant indicators, RD(Resistant dry days), LD(Leaf area), UTR(Unit transpiration), RWC(Relative water content), RWL(Relative water loss), LA(Leaf area), SN(Stoma unmber) and SA(Stoma area) were carried out by correlation and PCA analysis. RWL and UTR were affected on plant drought tolerance according to comparison among six indices for resistant dry days. The PCs axes separated SA, LA, RD and RWC and SN. UTR was negatively correlated with SA, RWL were also negatively correlated with RWC and SN. RWL and UTR were proved best selection indicator for the selection of drought tolerant species. Ulmus parvifolia, Bidens bipinnata, Patrinia villosa, Kummerowia striata, Arundinella hirta, Artemisia gmelini etc. were selected drought tolerant plants. Shoot growth appearance of drought resistant plants was differed pot and sloping land. Shoot growth and leaf number was no significant differences between the pot and sloping land. However, root growth of drought tolerant plants was all the difference between two cultivation. T/R ratio of drought tolerant plants was also found a big difference. T/R ratio of drought tolerant plants in sloping land was lower than that of pot. These results will be served efficiently plant breeding.

• Clean Technology
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• v.30 no.2
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• pp.134-144
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• 2024

In this study, the mechanical stability of red mud was improved for its commercial use as a catalyst to effectively decompose HFC-134a, one of the seven major greenhouse gases. Red mud is an industrial waste discharged from aluminum production, but it can be used for the decomposition of HFC-134a. Red mud can be manufactured into a catalyst via the crushing-preparative-compression molding-firing process, and it is possible to improve the catalyst performance and secure mechanical stability through calcination. In order to determine the optimal heat treatment conditions, pellet-shaped compressed red mud samples were calcined at 300, 600, 800 ℃ using a muffle furnace for 5 hours. The mechanical stability was confirmed by the weight loss rate before and after ultra-sonication after the catalyst was immersed in distilled water. The catalyst calcined at 800 ℃ (RM 800) was found to have the best mechanical stability as well as the most catalytic activity. The catalyst performance and durability tests that were performed for 100 hours using the RM 800 catalyst showed thatmore than 99% of 1 mol% HFC-134a was degraded at 650 ℃, and no degradation in catalytic activity was observed. XRD analysis showed tri-calcium aluminate and gehlenite crystalline phases, which enhance mechanical strength and catalytic activity due to the interaction of Ca, Si, and Al after heat treatment at 800 ℃. SEM/EDS analysis of the durability tested catalysts showed no losses in active substances or shape changes due to HFC-134a abasement. Through this research, it is expected that red mud can be commercialized as a catalyst for waste refrigerant treatment due to its high economic feasibility, high decomposition efficiency and mechanical stability.

• Food Science and Preservation
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• v.30 no.5
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• pp.822-832
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• 2023

This study investigates the effectiveness of CA (controlled atmosphere) containers in maintaining the freshness of exported melons. The melons were harvested on June 5, 2023, in the Yeongam area of Jeollanam-do, Korea. The CA container was loaded with melon samples packed in an export box. The temperature inside the container was set at 4℃, while the gas composition was set at 5% oxygen, 12% carbon dioxide, and 83% nintrogen. Following two weeks of simulated transportation, quality analysis was conducted at 10℃. The melons were inoculated with spore suspensions, and the decay rate was determined to investigate the effect of the gas composition inside the CA container on suppressing the occurrence of Penicillium oxalicum in melons. The results were compared with a Reefer container set at the same temperature. The samples transported in the CA container exhibited lower weight loss. The melon pulp softening, respiration rate, and ethylene production were slower using the CA container. Moreover, the decay rate during the distribution period in the CA container was lower than in the Reefer container. In contrast, the firmness of melons transported in the Reefer container decreased significantly (from 9.03N to 5.18N) immediately after transportation. The soluble solid content (SSC) of melons transported in the Reefer container also decreased rapidly. The results suggested that the CA container is the optimal export container for maintaining the freshness of melons.

• Korean Journal of Poultry Science
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• v.51 no.1
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• pp.11-19
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• 2024

This study was conducted to evaluate the potential of using laying hens as meat type chickens. Male broiler (Ross 308, R3), laying hens (Hy-Line Brown, HL), and Korean native chickens (Hanhyup-3, H3) were used, and 100 heads of each were prepared. Carcass characteristics, meat quality, and sensory quality characteristics were compared as analysis items. The rearing environment and feed for all treatments were identical to the broiler rearing manual, and the lighting system was maintained at 23L:1D. Feed and water were provided ad libitum. The test ended when the average weight of each treatment group reached 1.5 kg, and individuals of similar weight were randomly selected and compared. As a result of this study, the live weight of the selected individuals was approximately 1.5 kg, which was similar for all treatments (P>0.05). However, carcass weight and ratio and breast meat production were highest in R3, while HL had higher ratios of legs, wings, and neck (P<0.05). The H3 group showed high pH and WHC levels and low cooking loss, and R3 improved chicken meat color (P<0.05). In particular, the fat content in meat was lowest in HL (P<0.01). Nucleic acid substances ATP, Hx, ADP, AMP, and INO were abundant in R3, and IMP content was highest in HL (P<0.05). In sensory evaluation, all treatments showed similar characteristics and overall preferences (P>0.05). Based on the findings, it appears that HL, a male laying hen, produces meat with unique characteristics such as low fat content and high IMP content.

• Journal of Bio-Environment Control
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• v.32 no.4
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• pp.267-277
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• 2023

This study is in order to the effect of 1-methlycyclopropene (1-MCP) treatment and film package as modified atmosphere packaging (MAP) on the changes in fruit quality factors of 'Daehong' peaches during cold storage. The concentrations of 1-MCP were treated at 1µL·L^-1 and 2µL·L^-1, and peaches in film package were stored for 28 days in cold storage at 5±1℃ and 85±5% RH. The fruits stored carton box were used as a control of MAP, and 1-MCP free fruits were used as the control of both packages. Rate of fresh weight loss during storage was not significantly different between groups with and without 1-MCP treatment, but was higher in the box package than in the MAP. The control group had a higher incidence of both gases with the 1-MCP treatment group showing statistically significantly low. Carbon dioxide in the package was lowered by about 12% compared to the non-treated group, and the ethylene concentration was maintained at 1µL·L^-1, showing a significance low compared to other treated groups. As the storage period elapsed, the firmness of 1-MCP and MAP treated fruits remained significant at 5-9% compared to the control group. Regardless of the packaging method Hunter a^* values of exocarp and mesocarp were significantly higher in fruit treated with 1-MCP 1µL·L^-1 treatment than in the control group, and anthocyanin was significantly higher in the fruit during the storage period, especially high in MAP. In summary, fruits of MAP group with 1-MCP 1µL·L^-1 had rate of lower respiration and ethylene production, and little changes in firmness, Hunter a^* values of exo-carp and meso-carp, and anthocyanin, which is considered the most suitable method for preserving postharvest quality of the peach cultivar during the storage.

• The Korean Journal of Pesticide Science
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• v.15 no.4
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• pp.545-572
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• 2011

The genetic diagnosis methods by RT-PCR and Virion capture (VC)/RT-PCR against Rice stripe virus (RSV) were developed. Three diagnosis methods of seedling test, ELISA and RT-PCR were compared in virus detection sensitivity (VDS) for RSV. The VDS of ELISA for RSV viruliferous small brown plant hopper (SBPH) was higher with 40.5% than that of seedling test. The VDS of RT-PCR was higher with 21% than that of ELISA. The VDS of ELISA and VC/RT-PCR was same with 9.2% in average on the SBPH collected from fields at the areas of Gimpo, Pyungtaeg and Sihueng, Gyeonggi province in 2009. The specific primers of RSV for SBPH and rice plant were developed for the diagnosis by Real time PCR. The RQ value of Real time PCR for the viruliferous and non viruliferous SBPH was 1 for 50 heads of non viruliferous SBPH, 96.5 for 50 heads of viruliferous SBPH, 23.1 for 10 heads of viruliferous SBPH + 40 heads of non viruliferous SBPH, and 75.6 for 30 heads of viruliferous SBPH + 20 heads of non viruliferous SBPH. The RQ value was increased positively by the ratio of viruliferous SBPH. Full sequences of 4 genomes of RSV RNA1, RNA2, RNA3 and RNA4 were analysed for the 13 RSV isolates from rice plants collected from different areas. Genetic relationships among the RSV isolates of Korea, Japan and China were classified as China + Korea, and China + Korea + Japan by phylogenetic analysis for RSV RNA1 and RNA2. In case of RNA3 involved in pathogenicity, genetic relationship of RSV among the three countries was grouped into 3 as China, China + Korea, and Korea + Japan. According to the genetic relationships in RSV RNA4, RSV isolates were grouped into 4 as China, Korea, China + Korea + Japan, and Korea + Japan. Viruliferous insect rate (VIR) of RSV in average increased in each year from 2008 to 2010, and the rates were 4.3%, 6.1%, and 7.2%, respectively, at the 28 major rice production areas in 7 provinces including Gyeonggido. The highest VIR in each year was 11.3% of Gyeonggido in 2008, 20.1% of Jellanamdo in 2009 and 14.2% of Chungcheongbukdo in 2010. The highest VIR depending upon the investigated areas was 22.1% at Buan of Jellabukdo in 2008, 36% at Wando and Jindo of Jellanamdo in 2009, and 30.0% at Boeun of Chungcheongbukdo in 2010. Average population density (APD) of overwintered SBPH was 13.1 heads in 2008, 13.9 heads in 2009 and 5.6 heads in 2010. The highest APD was 39.1 and 60.4 heads at Buan of Jellabukdo in 2008 and 2009, respectively, and 14.0 heads at Pyungtaeg of Gyeonggido. The acreage of RSV occurred fields was 869 ha in the western and southern parts, mainly at Jindo and Wando areas, of Jellanamdo in 2008. In 2009, RSV occurred in the acreage of 21,541 ha covered whole country, especially, partial and whole plant death were occurred with infection rate of 55.2% at 3,025 plots in 53 Li, 39 Eup/Myun, 19 Si/Gun of Gyeonggido, Incheonsi, Chungcheongnamdo, Jeollabukdo and Jeollanamdo. Seasonal development of overwintered SBPH was investigated at Buan, Jeollabukdo, and Jindo, Jeollanamdo for 3 years from 2008. Most SBPH developed to the 3rd and 4th instar on the periods of May 20 to June 10, and they developed to the adult stage for the 1st generation on Mid and Late June. In 2009, all SBPH trapped by sky net trap were adult on May 31 to June 1 at Mid-western aeas of Taean, Seosan and Buan, and South-western areas of Sinan and Jindo. The population density of adult SBPH was 963 heads at Taean, 919 at Seocheon and 819 at Sinan area. The origin of these higher population of adult SBPH were verified from the population of non-overwintered SBPH but immigrant SBPH. From Mid May to Mid June in 2010, adult SBPH could not be counted as immigrant insects by sky net trap. The variation of RSV VIR was high with 2.1% to 9.5% for immigrant adult SBPH trapped by sky net trap at Hongsung of Chungcheongbukdo, Buan of Jeollabukdo and so forth in 2009. The highest VIR for the immigrant adult SBPH was 9.5% at Boryung of Chungcheongnamdo, followed by 7.9% at Hongsung of Chungcheongnamdo, 6.5% at Younggwang of Jeollanamdo, and 6.4% at Taean of Cheongcheongnamdo. The infection rate of RSV on rice plants induced by the immigrant adult SBPH cultivated near sky net trap after about 10 days from immigration on June 12 in 2009 was 84.6% at Taean, 65.4% at Buan and 92.9% at Jindo, and 81% in average through genetic diagnosis of RT-PCR. Barley known as a overwintering host plant of RSV had very low infection rate of 0.2% from 530 specimens collected at 10 areas covering whole country including Pyungtaeg of Gyeonggido. Twenty nine plant species were newly recorded as natural hosts of RSV. In winter annual plant species, 11 plants including Vulpia myuros showed RSV infection rate of 24.9%. The plant species in summer annual ecotype were 13 including Digitaria ciliaris with 44.9%, Echinochloa crusgalli var. echinata with 95.2% and Setaria faberi with 65.5% in infection rate of RSV. Five perennial plants including Miscanths sacchariflorus with infection rate of 33.3% were recorded as hosts of RSV. Rice cultivars, 8 susceptible cultivars including Donggin1 and 17 resistant ones including Samgwang, were screened in field conditions at 3 different areas of Buan, Iksan and Ginje in 2009. All the susceptible cultivars were showed typical symptom of mosaic and wilt. In 17 genetic resistant cultivar, 12 cultivars were susceptible, however, 5 cultivars were field-resistant plus genetic resistant to RSV as non symptom expression. When RSV was artificially inoculated at seedling stage to 4 cultivars known as genetic resistant and 3 cultivars known as genetic susceptible, the symptom expression in resistant cultivars was lower as 19.3% in average than that of 53.3% in susceptible ones. In comparison of symptom expression rate and viral infection rate using resistant Nampyung and susceptible Heugnam cultivars by artificial inoculation of RSV at seedling stage, the symptom expression of Heugnam was higher as 28% than 12% of Nampyung. However, virion infection of resistant Nampyung cultivar was higher as 12% reversely than 85% of susceptible Heugnam. Yield loss of rice was investigated by the artificial inoculation of RSV at the seedling stage of resistant cultivars of Nampyung and Onnuri, and susceptible cultivars of Donggin1 and Ungwang for 3 years from 2008. The average yield per plant was 7.8 g, 8.5 g and 13.8 g on rice plants inoculated at seedling stage, tillering stage and maximum tillering stage, respectively. The yield loss rate was increased by earlier infection of RSV with 51% at seedling stage, 46% at tillering stage and 13% at maximum tillering stage. In resistant rice cultivars, there was no statistically significant relation between infection time and yield loss. In natural fields on susceptible rice cultivar of Ungwang at Taean and Jindo areas in 2009, the yield loss rate was increased with same tendency to the infection hill rate having the corelation coefficient of 0.94 when the viral infection was over 23.4%.

• Journal of Bio-Environment Control
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• v.26 no.4
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• pp.378-385
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• 2017

In this study, we evaluated the changes of fruit quality indices during fruit development and ripening in Korean new pear cultivar 'Changjo', developed from a cross between 'Tama' and '81-1-27' ('Danbae' ${\times}$ 'Okusankichi') in 1995 and named in 2009, to determine appropriate harvest time and to enhance the market quality and broaden the cultivation area. The fruits of 'Changjo' pears harvested from 132 days after full bloom (DAFB) to 160 DAFB. Fruit growth and quality indices were monitored at 1 week interval by measuring fruit weight, length, diameter, firmness, and taste related quality indices. The calculated fruit fresh weight increased continuously with fruit development and reached to an average of 594g on Sep. 20 (160 DAFB). The ratio of length to diameter declines as fruit maturation progress, resulting in 0.898 for ripe fruit stage as a round oblate shape. Flesh firmness of 'Changjo' pears showed over 30N until 153 DAFB and then decreased abruptly with fruit ripening, reaching a final level of about 26.44N on 160 DAFB. Starch content of fruit sap was also decreased abruptly after 146 DAFB which decreased almost half of the fruits harvested at 139 DAFB. In parallel with the decrease of flesh firmness, ethanol insoluble solids (EIS) content decreased sharply with fruit ripens, only 50% of EIS was detected on the fruits harvested on 160 DAFB when compared to that of the fruits harvested on 139 DAFB (Aug. 30). The maximum value of soluble solids contents was observed in the fruits harvested on 153 DAFB, resulting in $14.2^{\circ}Brix$. The changes of skin color difference $a^*$ which means loss of green color occurred only after 139 DAFB, coincide with the decrease of SPAD value of the fruit skin. The sugars of the 80% ethanol soluble fraction consisted mainly of fructose, sorbitol, glucose and sucrose, also increased during maturation and ripening. Fructose and sucrose contents were larger than those of glucose and sorbitol in flesh tissues. These results were explained that stored starch is converted to soluble sugars during fruit maturation, mainly in fructose and sucrose increasing the sweetness of this cultivar. Total polyphenols were increased up to middle of fruit maturation (146 DAFB) and then decreased continuously until the end of fruit maturation. Consequently, our results suggested that the commercial harvest time of 'Changjo' pears should not be passed 153 DAFB and late harvest of this cultivar would not good for quality maintenance during shelf-life. As a result of the post-harvest low-temperature acclimation experiment during the short-term transportation period, fruits harvested at 146 DAFB tended to maintain higher firmness after 14 days of simulated marketing at $25^{\circ}C$ compared to fruits harvested at 153 DAFB regardless of temperature set. And, the slower the rate of decrease to the final transport temperature of $5^{\circ}C$, the higher the incidence of internal browning and ethylene production. Therefore, in order to suppress the physiological disorder and to maintain the fruit quality when exporting to Southeast Asia in the 'Chanjo' pears, it is desirable to lower the temperature of the fruits within a short time after harvest and to set the harvest time before 146 days after full bloom.

• Tuberculosis and Respiratory Diseases
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• v.45 no.5
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• pp.1058-1066
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• 1998

Background: Actinomycotic infection is uncommon and primary actinomycosis of the lung and chest wall has been less frequently reported. This disease may present as chronic debilitating illness with radiologic manifestation simulating lung tumor, pulmonary infiltrating lesion, or chronic suppuration. Diagnosis of choice was not definded yet and role of bronchoscopy on diagnosis was not described yet. Methods: From 1989 to 1998, we experienced 17 cases of thoracic actinomycosis. We have reviewed the case notes of 17 patients with thoracic actinomycosis. The mean age at presentation was $53{\pm}13$ years, 11 were male. Results: Cough, hemoptysis, sputum production, chest pain and weight loss were the commonest symptoms. The mean delay between presentation and diagnosis was $6.6{\pm}7.8$ months. There were six patients who presented with a clinical picture of a suppurative lesion and eleven patients were suspected of having primary lung tumor initially. In no cases was made an accurate diagnosis at the time of hospital admission. Associated diseases were emphysema (1 case), bronchiectasis (2 cases) and tuberculosis (2 cases). Bronchoscopic findings were mucosal swelling and stenosis(n=4), mucosal swelling, stenosis and necrotic covering (n=2), mass (n=3), mass and necrotic covering (n=1) and normal(n=6). Radiologic findings were mass lesion(n=8), pneumonitis(n=3), atelectasis(n=3), pleural effusion(n=2), and normal(n=3). Final diagnosis was based on percutaneous needle aspiration and biopsy (n=3), bronchoscopic biopsy specimens (n=9), mediastinoscopic biopsy (n=1) and histologic examination of resected tissue in the remaining patients(n=4) who received surgical excision. Among 17 patients, 13 were treated medically and the other 4 received surgical intervention followed by antibiotic treatment. Regarding the surgically treated patients, suspected malignancy is the most common indication for operation. However. both medically and surgically treated patients achieved good clinical results. Conclusion: Thoracic actinomycosis is rare. but should still be considered in the differential diagnosis of a chrinic, localized pulmonary lesion. Thoracic actinomycosis may co-exist with pulmonary tuberculosis or lung cancer. If the lesion is located in the central of the lung. the bronchoscopy is recommanded for the diagnosis.