• Title/Summary/Keyword: Receipts

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Pet Disease Prediction Service and Integrated Management Application (반려동물 질병예측서비스 및 통합관리 어플리케이션)

  • Ki-Du Pyo;Dong-Young Lee;Won-Se Jung;Oh-Jun Kwon;Kyung-Suk Han
    • The Journal of the Institute of Internet, Broadcasting and Communication
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    • v.23 no.6
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    • pp.133-137
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    • 2023
  • In this paper, we developed a 'comprehensive pet management application' that combines pet AI diagnosis, animal hospital search, smart household accounts, and community functions. The application can solve the inconvenience of users who have to use multiple functions as separate applications, and can easily use pet AI diagnosis services through photos, provides animal hospital information using crawling, finds nearby animal hospitals, and supports smart households that can scan receipts using OCR text extraction techniques. By using this application, information necessary for raising pets such as health and consumption details of pets can be managed in one system.

Analysis of Distribution Properties on Astringent Persimmons(Diospyros Kaki L.) (떫은감의 유통특성 분석)

  • 노영균;장성호;박석희;변효숙;성전중
    • Food Science and Preservation
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    • v.6 no.2
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    • pp.184-187
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    • 1999
  • This study was conducted to analyze distribution properties on astringent Persimmons(Diosyros Kaki L). We selected one hundred farms in Sangju and Cheongdo regions, which ale major region of astringent persimmon production in Kyungpook province, and surveyed the selling type and the optimal farm scale. As a result of economic analysis, between manufacturing and selling of dried persimmon and producing and selling of fresh persimmon, the former made the higher gross receipts, income and net income recorded by 187, 136 and 162 respectively, comparing with the latter 100. So, manufacturing and selling of dried persimmon from astringent persimmon is a way of raising operation outcome.

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Economic Impact of Andong Maskdance Festival -using Regional Input-Output Model- (안동국제탈춤페스티벌의 경제적 파급효과 분석 -지역산업연관모델을 중심으로-)

  • Lee, Ji-Seok
    • The Journal of the Korea Contents Association
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    • v.11 no.1
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    • pp.371-378
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    • 2011
  • This paper examines the estimate the economic impact of 2008 Andong Maskdance Festival, using an Input-Output(I-O) model. For the research, the Regional Input-Output analysis was used, which makes it easy to grasp the economic impact of the tourism industry and other industries in Andong. Based on the regional I-O transactions tables which were developed by Bank of Korea(2009), the industry multipliers were derived with respect to output, income, and value-added. The results show that in 2008 Andong Maskdance Festival receipts generated output impact of 30,961 million won and 15,800 million won of income impact, 14,310 million won of value-added impact, respectively. I think the result of this study can be used as an objective indicator to help to establish and implement regional festival policies for the local government.

Difference Analysis of Life Satisfaction and Successful Aging on Difference in National Pension Receipt (국민연금 수급액 차이에 따른 삶의 만족도와 성공적 노후의 차이 분석)

  • Yu, Ji-Yeon
    • The Journal of the Korea Contents Association
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    • v.16 no.4
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    • pp.170-178
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    • 2016
  • This study analyzed difference in national pension receipt on life satisfaction and successful aging in people aged 60 or over, and then analyzed influence factors on them. As a result, The difference of receipt affected life satisfaction and successful aging. This means a large receipt is related to high life satisfaction and successful aging. The regression analysis result also showed the difference of receipt was significant in life satisfaction, but wasn't significant in successful aging. National pension receipt can increase life satisfaction by providing financial security, but for successful aging, social supports like good use of spare time are needed. Also, currently satisfaction with national pension receipt was low and receipt wasn't enough to stabilize their lives. Therefore, a political plan for improving receipt satisfaction and living a stable life through good use of spare time will be required in future.

Inhalation Toxicity of Bisphenol A and Its Effect on Estrous Cycle, Spatial Learning, and Memory in Rats upon Whole-Body Exposure

  • Chung, Yong Hyun;Han, Jeong Hee;Lee, Sung-Bae;Lee, Yong-Hoon
    • Toxicological Research
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    • v.33 no.2
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    • pp.165-171
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    • 2017
  • Bisphenol A (BPA) is a monomer used in a polymerization reaction in the production of polycarbonate plastics. It has been used in many consumer products, including plastics, polyvinyl chloride, food packaging, dental sealants, and thermal receipts. However, there is little information available on the inhalation toxicity of BPA. Therefore, the aim of this study was to determine its inhalation toxicity and effects on the estrous cycle, spatial learning, and memory. Sprague-Dawley rats were exposed to 0, 10, 30, and $90mg/m^3$ BPA, 6 hr/day, 5 days/week for 8 weeks via whole-body inhalation. Mortality, clinical signs, body weight, hematology, serum chemistry, estrous cycle parameters, performance in the Morris water maze test, and organ weights, as well as gross and histopathological findings, were compared between the control and BPA exposure groups. Statistically significant changes were observed in serum chemistry and organ weights upon exposure to BPA. However, there was no BPA-related toxic effect on the body weight, food consumption, hematology, serum chemistry, organ weights, estrous cycle, performance in the Morris water maze test, or gross or histopathological lesions in any male or female rats in the BPA exposure groups. In conclusion, the results of this study suggested that the no observable adverse effect level (NOAEL) for BPA in rats is above $90mg/m^3$/6 hr/day, 5 days/week upon 8-week exposure. Furthermore, BPA did not affect the estrous cycle, spatial learning, or memory in rats.

Current State of Use and the Risks of Bisphenols: A Minireview (비스페놀류의 사용 현황과 위해성: 소고)

  • Song, Chang Yeob;Kim, Woong;Gye, Myung Chan
    • Korean Journal of Environmental Biology
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    • v.35 no.4
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    • pp.581-594
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    • 2017
  • Bisphenol A(BPA), known as a typical endocrine disruptor, has been used commercially and widely for plastics and epoxy resins. BPA-based plastic is used extensively for the production of water bottles, food containers, CDs, DVDs, and panels that can be applied in construction. Epoxy resins containing BPA are used for coatings on the insides of water pipes, food cans, and thermal papers that are used in sales receipts. As its estrogenic effects and other adverse health effects have published, BPA has been regulated in many countries, and there have been efforts made to replace BPA. Other bisphenols substitutes such as bisphenol S(BPS) and bisphenol F(BPF) have been used. Currently, BPS- and BPF-based products labeled BPA-free products have been widely consumed. Because of structural similarities with BPA, however, these alternatives also show endocrine disruption effects like BPA, and many studies on adverse health effects of these alternatives are being reported. In this review, we describe the adverse health effects of bisphenols and the current status of regulation.

Effect of short-term fattening period and castration method on productivity, serum testosterone, and economic efficacy in Hanwoo cattle

  • Jun Sang Ahn;Eung Gi Kwon;Hyun Jeong Lee;Ui Hyung Kim;Jeong Il Won;Sun Sik Jang;Byung Ki Park
    • Journal of Animal Science and Technology
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    • v.65 no.1
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    • pp.149-159
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    • 2023
  • The purpose of this study was to evaluate the effects of castration method and short-term fattening periods on Hanwoo cattle. Thirty-two Hanwoo calves (average body weight: 148.4 ± 19.8 kg) were used. The calves were randomly assigned in a 2 × 2 factor according to two castration methods (castration or hemi-castration) and two short-term finishing periods (24 months or 26 months). The final body weight increased significantly as the fattening period increased (p < 0.05), and the average daily weight gain was higher in the hemi-castration groups than in the castration groups (p < 0.05). After surgical castration, testosterone concentration was higher in the hemi-castration group than in the castration group during the entire experimental period (p < 0.05). The rib eye area was wider in the hemi-castration group than in the castration group (p < 0.01).An interaction effect was observed between the castration method and short-term fattening period (p < 0.05). Marbling and auction price scores differed between castration methods and were higher in the castration group than in the hemi-castration group (p < 0.01). Gross receipts and net income increased in the castration group compared to the hemi-castration group (p < 0.01) and showed a tendency to increase with the short-term fattening period, but there was no significant difference. Thus, castration to remove both testicles is essential for economic profit through producing high-quality Korean beef meat, and short-term fattening for 26 months, rather than 24 months, can benefit more by increasing carcass weight and meat quality.

A Study on the Functional Differences between Strait Bills of Lading and Sea Waybills -Focused on a Comparison of English, U.S. and Korean Laws- (기명식 선하증권과 해상화물운송장의 기능적 차이에 관한 연구 -영미법 및 우리나라법과의 비교를 중심으로-)

  • Paik-Hyun Suh
    • Korea Trade Review
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    • v.48 no.4
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    • pp.149-168
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    • 2023
  • Through an examination and analysis of straight bills of lading and sea waybills in the context of English, U.S.A and Korean law, and relevant international conventions on maritime transport, the following results were obtained: Prior to the enactment of U.K.'s the Carriage of Goods by Sea Act in 1992, straight bills of lading had functional differences between countries. However, after the enactment of this law, negotiable bills of lading obtained the same legal status and functionality in both Korea and the United States, as well as in the UK. As for sea waybills, all three countries treated them with the same contractual and legal status. In other words, they serve as receipts for the transported goods and act as evidence of the maritime transportation contract. Nevertheless, they are non-negotiable, and the delivery of goods can be made to the consignee or their agent based on their identity. However, the transfer of ownership rights over the goods or acquisition of legal rights against the carrier cannot be achieved through the transfer or endorsement of Sea Waybills.

Incentives to Manage Operating Cash Flows Among Listed Companies in Korea (한국 상장기업의 영업현금흐름 조정 동기)

  • Choi, Jong-Seo
    • Management & Information Systems Review
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    • v.34 no.5
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    • pp.213-231
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    • 2015
  • In this paper, I examine whether the listed companies in Korea tend to manage operating cash flows upward via classification shifting after the adoption of K-IFRS. As proxies for cash flow management, I derive a measure of abnormal operating cash flows borrowing from Lee(2012). Alternative proxies include a series of categorical variables designed to identify the types of classification shifting of interest and dividend payments among others, in the statement of cash flows. Higher level of estimated abnormal operating cash flows, and the classification of interest/dividend payments in non-operating activity sections are considered to indicate the managerial intention to maximize reported operating cash flows. I consider several potential incentives to manage operating cash flows, which include financial distress, the credit rating proximity to investment/non-investment cutoff threshold, avoidance of negative or decreasing operating cash flows relative to previous period and so forth. In a series of empirical analyses, I do not find evidence in support of the opportunistic classification shifting explanation, inconsistent with several previous literature in Korea. In contrast, I observe negative associations between the CFO management proxies and selected incentives, which suggest that the classification is likely to represent above average cash flow performance rather than opportunistic motives exercised to maximize reported operating cash flows. I reckon that this observation is, in part, driven by the K-IFRS requirement to maintain temporal consistency in classifying interest and dividend receipts/payments in cash flow statement.

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A Study on the Revision of the ISBP745 and Practical Adaptation in the field (국제표준은행관행(ISBP745)의 변경내용과 실무적용에 관한 연구)

  • Lim, Jaewook
    • International Commerce and Information Review
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    • v.16 no.5
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    • pp.87-114
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    • 2014
  • The Uniform Customs and Practice for Documentary Credits (UCP) is a set of rules on the issuance and use of letters of credit. Historically, the commercial parties, particularly banks, have developed the techniques and methods for handling letters of credit in international trade finance. This practice has been standardized by the ICC (International Chamber of Commerce) by publishing the UCP in 1933 and subsequently updating it throughout the years. The ICC has developed and moulded the UCP by regular revisions, the current version being the UCP600. This latest version, called the UCP600, formally commenced on 1 July 2007. During the revision process, notice was taken of the considerable work that had been completed in creating the International Standard Banking Practice for the Examination of Documents under Documentary Credits (ISBP), ICC Publication 745. This publication has evolved into a necessary companion to the UCP for determining compliance of documents with the terms of letters of credit. It is the expectation of the Drafting Group and the Banking Commission that the application of the principles contained in the ISBP, including subsequent revisions thereof, will continue during the time UCP 600 is in force. This paper focuses on documents including various certificates, Packing List, Weight List, Beneficiary's Certificate, Analysiis, Inspection, Health, Phytosanitary, Quantity and Quality Certificates, Courier Receipts, Shipping Advice etc. and suggests some implications in the field.

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