• 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.

• Korean Journal of Agricultural and Forest Meteorology
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• v.18 no.4
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• pp.199-207
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• 2016

This study was conducted to develop a forest fire occurrence model using meteorological characteristics for practical forecasting of forest fire danger rate by reflecting the climate change for the time period of 2000yrs. Forest fire in South Korea is highly influenced by humidity, wind speed, temperature, and precipitation. To effectively forecast forest fire occurrence, we developed a forest fire danger rating model using weather factors associated with forest fire in 2000yrs. Forest fire occurrence patterns were investigated statistically to develop a forest fire danger rating index using times series weather data sets collected from 76 meteorological observation centers. The data sets were used for 11 years from 2000 to 2010. Development of the national forest fire occurrence probability model used a logistic regression analysis with forest fire occurrence data and meteorological variables. Nine probability models for individual nine provinces including Jeju Island have been developed. The results of the statistical analysis show that the logistic models (p<0.05) strongly depends on the effective and relative humidity, temperature, wind speed, and rainfall. The results of verification showed that the probability of randomly selected fires ranges from 0.687 to 0.981, which represent a relatively high accuracy of the developed model. These findings may be beneficial to the policy makers in South Korea for the prevention of forest fires.

• Journal of the Mineralogical Society of Korea
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• v.6 no.1
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• pp.1-16
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• 1993

The chemical and optical absorption spectroscopic characters of pink and colorless tourmalines from San Diego mine in California, U.S.A., blue/green tourmalines from anonymous mine, Brazil, and brownis black tourmalines from Uncheon and Haksan mines in Korea have been studied using X-ray diffractometer, electron microprobe, optical absorption spectroscopy, and heat treatment. Least-squares refinements give unit cell diminsions : a = 15.96-16.01 ${\AA}$, c = 7.15-7.16 ${\AA}$ for the brownish black tourmalines, a = 15.82 - 15.87 ${\AA}$, c = 7.09 - 7.10 ${\AA}$ for pink tourmalines, and a = 15.88 - 15.94 ${\AA}$, c = 7.12 - 7.15 ${\AA}$ for blue green tourmalines. The colors of tourmalines are responsible for the transition elements. The pink color is attributed to the $Mn^{3+}$ ions, the blue-green to $Fe^{2+}$ and $Mn^{2+}$, bluish green to $Cu^{2+}$, and the brownish black to $Fe^{2+}$, $Fe^{2+}$ - $Fe^{3+}$, and $Fe^{2+}$ - $Ti^{4+}$. The $Mn^{3+}$ ions of pink color tourmalines are stabilized in the Y sites compressed along the O(1)H-O(3)H axis by Jahn-Teller distortion. Heating removes the pink or red component from tourmalines, producing the colorless stones from the pink and red ones. The bluish green samples change into the greenish blue ones and a certain yellowish green samples change into the light green ones by heat treatment. In the elbaite-schorl series, the concentration of Fe and Mn are variable depending on the color zones. The green zone is characterrized by the high content of Fe and Mn are variable depending on the color zones. The green zone is characterized by the high content of Fe, whereas the pink zone by the high content of Mn. Mn increases in deep yellow zone compared with yellow or colorless zones.

• Journal of Science Education
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• v.35 no.1
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• pp.80-90
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• 2011

The purpose of this study is to investigate manual skills of experimental apparatuses of pre-service elementary school teachers by examining and analyzing the process of experiments conducted by pre-teachers. For this study, 24 pre-service elementary school teachers were selected as the subjects and 4 experimental apparatuses were chosen through analyzing science textbooks from 3rd grade to 6th grade in elementary school. The selected experimental apparatuses were alcohol burner, dropper, microscope, instruments for making a prepared specimen. In addition, a task was carefully chosen to conduct an investigation in real settings and a series of evaluation standards was developed. While 3 subjects conducted experiments in separated and independent space at the same time, 3 collaborators observed the experiment process and recorded whether the subject met the evaluation standards or not, using O, X. The study suggests that pre-service elementary school teachers' manual skills of experimental apparatuses were under far below our projections. Particularly, in case of alcohol burner, the subjects showed lower ability to properly light the burners - which is to brush through the lampwick with fire - and to adjust the height of tripods according to the flame. Also, when it comes to dropper, they were not held the way they were supposed to be. In addition, when designing prepared specimen, the subjects used their hands instead of tweezers and often skipped the process of dripping water drop and wiping water with an oilpaper. Moreover, they did not know how to use a microscope properly so there were many times that they could not focus a microscope, failing to observe the objects. Educational implications are discussed.

• Clinics in Shoulder and Elbow
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• v.12 no.1
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• pp.53-60
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• 2009

Purpose: Primary osteoarthritis on the elbow is the result of the growth of osteophytes and contracture of the capsule. It often causes disability on joint motion and pain while exercising. As arthroscopy has developed, the arthroscopic diagnosis and treatment of the elbow have recently become more generalized as well. Therefore, we like to report on arthroscopy for treating elbow arthritis and its results. Materials and Methods: This study includes 23 cases of elbow arthritis that were seen between 2005 June to 2007 June and these patients didn't response to conservative treatment. From this we excluded 18 cases that underwent arthroscopic surgery and among these 18 cases, 6 cases underwent ulnar nerve transfer. The average observation time was 21.3 months and the average age was 48.4 years (range: 22-66 years). The pre and post operative pain was evaluated with using the Visual Analogue Scale (VAS) and functional evaluation was done with using the Mayo elbow Performance Score (MEPS) with the range of joint motion. Results: The VAS score at the last follow up was significantly decreased from 3.4 to 1.9 compare to the preoperative score. The range of joint motion was improved by 25 (0-40) to 8.5 (0-20) in extension and 101.7 (80-140) to 125.2 (85-140) in flexion (p<0.05). The MEPS always showed significant improvement by showing an increase from 65.4 (40-85) to 87.9 (55-100). However, 3 cases showed a decreased range of motion after the operation. One case showed ulnar nerve symptoms after surgery. Conclusion: An arthroscopic procedure can treat the pathologic processes associated with arthritis of the elbow and it was safe and effective in this series.

• The Korean Journal of Pesticide Science
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• v.10 no.4
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• pp.279-288
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• 2006

Three different experiments were undertaken to investigate the runoff and erosion loss of diazinon and metolachlor from sloped-field by rainfall. The mobility of two pesticides and which phase they were transported by were examined in adsorption study, the influence of rainfall pattern and slope degree on the pesticide losses were evaluated in simulated rainfall study, and the pesticide losses from soybean field comparing with bare soil were measured in field lysimeter study. Freundlich adsorption parameter (K) ranged $1.6{\sim}2.0$ for metolachlor and $4.0{\sim}5.5$ for diazinon. The K values of pesticides by the desorption method were higher than those ones by the adsorption method. Another parameter (1/n) in Freundlich equation for the pesticides tested ranged $0.96{\sim}1.02$ by desorption method and $0.87{\sim}1.02$ by adsorption method. By the SSLRC's classification for pesticide mobility of diazinon and metolachlor were classified as moderately mobile ($75{\leq}Koc$ <500). Runoff and erosion losses of pesticides by three rainfall scenarios were $0.5{\sim}1.0%$ and $0.1{\sim}0.7%$ for metolachlor and $0.1{\sim}0.6%$ and $0.1{\sim}0.2%$ for diazinon. Distribution of pesticides in soil polite were investigated after the simulated rainfall events. Metolachlor was leached to $10{\sim}15$ cm soil layer and diazinon was leached to $5{\sim}10$ cm soil layer. Losses of each pesticide in the 30% of sloping degree treatment were $0.2{\sim}1.9$ times higher than those ones in the 10% of sloping degree treatment. Pesticide losses from a series of lysimeter plots in sloped land by rainfall ranged $1.0{\sim}3.1%$ for metolachlor and $0.23{\sim}0.50%$ for diazinon, and were $1/3{\sim}2.5$ times to the ones in the simulated rainfall study. The erosion rates of pesticides from soybean-plots were $21{\sim}75%$ lower than the ones from bare soil plots. The peak runoff concentration in soybean-plots and bare soil plots were $1{\sim}9{\mu}gL^{-1}$ and $3{\sim}16{\mu}gL^{-1}$ for diazinon, $7{\sim}31{\mu}gL^{-1}$ and $5{\sim}40{\mu}gL^{-1}$ for metolachlor, respectively.

• Journal of the Korean Institute of Landscape Architecture
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• v.39 no.1
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• pp.96-105
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• 2011

This study analyzed literary works and references related to Dok-Rak-Dang(獨樂堂) and the attributes of managing the landscape in Dok-Rak-Dang Garden based on the assumption of position and the spatial structure revealed in the site. Hoe-Jae Lee Eon-Jeok(1491-1553), a distinguished scholar of Neo-Confusionism, built Dok-Rak-Dang and managed the surrounding areas during his retirement years. He called the mountains, stream, and rock along and near the Ja-Ge Stream Four Mountains and Five Platforms(四山五臺). Before he named these, they were not considered special. The Four Mountains which are Do-Duk in north, Mu-Hak in south, Hwa-Gae in east, and Ja-Ok in west enclose Dok-Rak-Dang and the surrounding areas. The Five Platforms, Se-Sim, Gwan-Eo, Yeong-Gue, Jing-Sim, and Tak-Yeong, in order from downstream, are places with beautiful scenery in Ja-Ge Stream. The attributes of managing the landscape in Dok-Rak-Dang Garden are the following: One is the spatial integration of what is natural and artificial as the attitude of aesthetic experience in accord with nature. Another is flexible territorialization as the way of organizing spaces in nature from the experiential aspect. The other is place making of personalized nature through a series of processes such as observing, choosing, and naming landscapes in nature. Four Mountains and Five Platforms function as landscape bases and elements to appreciate nature aesthetically. Those attributes are different from the attitude of constructing spaces. Rather, they originate from the traditional view on the appreciation of nature. Above all, place-making in nature was acquired from designed spatial structure and experiential aesthetic appreciation in the space through observing, choosing, and naming landscapes in nature reflecting creator's own ideological and aesthetic thoughts, and it might be explained as one of practical ways of Korean traditional gardening.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.16 no.6
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• pp.4335-4347
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• 2015

The objective of this study was to investigate $PM_{10}$ and $CO_2$ concentrations in the classrooms of 286 elementary schools in Suwon, Ansan, and Hwaseong in the province of Gyeonggi between August 2008 and December 2012. By gaining an understanding of the environmental factors that influence these concentrations, this study also aimed to establish a management plan for indoor air quality in schools, which substantially affects the health of elementary students. When the schools were classified by region, no statistically significant difference in $PM_{10}$ concentration was observed. However, $PM_{10}$ concentration was relatively high in industrial areas and low in rural areas. No difference in $CO_2$ concentration was observed among the surveyed cities. Analysis of annual $PM_{10}$ concentration showed that the highest values for Suwon and Hwaseong occurred in 2008 and 2009, respectively (p<0.01). In the case of Ansan, the highest concentration occurred during 2009, but the difference was not significant compared to the other years. Analysis of the annual $CO_2$ concentration of each city shows no significant difference among the cities (p-value=0.366,0.730,0.210). According to a time series analysis of $PM_{10}$ and $CO_2$ by season, from autumn 2008 to winter 2012, $PM_{10}$ concentration was high during 2009, then it gradually decreased until 2012, and started to increase again. While no difference in annual $CO_2$ concentration was observed, the concentration had a tendency to be higher in spring and winter than in summer. By analyzing the relationship between $PM_{10}$ and $CO_2$ and the environmental factors (years of construction, average students of classroom, temperature, and humidity), it showed a significant negative correlation was found between $CO_2$ and the environmental temperature and humidity, at -0.329 and -0.188, respectively (p<0.01).

• Korean Journal of Soil Science and Fertilizer
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• v.21 no.3
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• pp.264-271
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• 1988

This experiment was carried out to investigate the effects of long-term applications of organic matters on the chemical properties and on the application levels of nitrogen in Fluvio-Alluvial plain of Jeonbug series. The amounts of application of rice straw and compost, the sources of organic matters, were 500 and 1,000 kg/10a in combined with the different nitrogen levels of 0.15 and 20 kg/10a, respectively. The results obtained from the 9 year's experiment during 1979 to 1987 were summarized as follows: I. In long-term application of Organic matter the soil pH showed the lowest value in the 3rd-4th year at rice straw and 5th-6th year at compost but it varied less in control plot for 9 years. 2. Organic matter content in the soils was gradually increased by yearly application of organic matter, while it was higher in rice straw than in compost since the 5th year. 3. The contents of available silica and available phosphate in soil were rapidly increased by long-term application of organic matter and it was especially higher in rice straw than compost, but it was gradually decreased in control plot. 4. The contents of exchangable cations (Ca, Mg and K) and the total nitrogen were increased by long-term application of organic matter they were in rice straw than in compost. But they showed decreasing tendency in control plot. 5. The soil Eh was lower in order of rice straw, compost and control plot however application of orgnic matter resulted in increasing soil Eh due to the rapid reduction of soil from panicle formation to heading stage in rice cultivation. 6. The number of panicles per $m^2$ and the number of granis per panicle were increased by increment of nitrogen levels in all treatments and especially largest in rice straw application. But 1,000 grain weight increased in low nitrogen level with long-term applications of organic matter. 7. It was estimated that the application levels of nitrogen by long-term application of organic matter were 21, 24 and 20 kg/10a for 1st-3rd, 4th-6th and 7th-9th year in rice straw application, and 16 and 19 kg/10a for 1st-3rd and 4th-9th year in compost application, respectively.

• Asia pacific journal of information systems
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• v.19 no.4
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• pp.47-75
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• 2009

Recently, researches on Management Information Systems (MIS) have laid out theoretical foundation and academic paradigms by introducing diverse theories, themes, and methodologies. Especially, academic paradigms of MIS encourage a user-friendly approach by developing the technologies from the users' perspectives, which reflects the existence of strong causal relationships between information systems and user's behavior. As in other areas in social science the use of structural equation modeling (SEM) has rapidly increased in recent years especially in the MIS area. The SEM technique is important because it provides powerful ways to address key IS research problems. It also has a unique ability to simultaneously examine a series of casual relationships while analyzing multiple independent and dependent variables all at the same time. In spite of providing many benefits to the MIS researchers, there are some potential pitfalls with the analytical technique. The research objective of this study is to provide some guidelines for an appropriate use of SEM based on the assessment of current practice of using SEM in the MIS research. This study focuses on several statistical issues related to the use of SEM in the MIS research. Selected articles are assessed in three parts through the meta analysis. The first part is related to the initial specification of theoretical model of interest. The second is about data screening prior to model estimation and testing. And the last part concerns estimation and testing of theoretical models based on empirical data. This study reviewed the use of SEM in 164 empirical research articles published in four major MIS journals in Korea (APJIS, ISR, JIS and JITAM) from 1991 to 2007. APJIS, ISR, JIS and JITAM accounted for 73, 17, 58, and 16 of the total number of applications, respectively. The number of published applications has been increased over time. LISREL was the most frequently used SEM software among MIS researchers (97 studies (59.15%)), followed by AMOS (45 studies (27.44%)). In the first part, regarding issues related to the initial specification of theoretical model of interest, all of the studies have used cross-sectional data. The studies that use cross-sectional data may be able to better explain their structural model as a set of relationships. Most of SEM studies, meanwhile, have employed. confirmatory-type analysis (146 articles (89%)). For the model specification issue about model formulation, 159 (96.9%) of the studies were the full structural equation model. For only 5 researches, SEM was used for the measurement model with a set of observed variables. The average sample size for all models was 365.41, with some models retaining a sample as small as 50 and as large as 500. The second part of the issue is related to data screening prior to model estimation and testing. Data screening is important for researchers particularly in defining how they deal with missing values. Overall, discussion of data screening was reported in 118 (71.95%) of the studies while there was no study discussing evidence of multivariate normality for the models. On the third part, issues related to the estimation and testing of theoretical models on empirical data, assessing model fit is one of most important issues because it provides adequate statistical power for research models. There were multiple fit indices used in the SEM applications. The test was reported in the most of studies (146 (89%)), whereas normed-test was reported less frequently (65 studies (39.64%)). It is important that normed- of 3 or lower is required for adequate model fit. The most popular model fit indices were GFI (109 (66.46%)), AGFI (84 (51.22%)), NFI (44 (47.56%)), RMR (42 (25.61%)), CFI (59 (35.98%)), RMSEA (62 (37.80)), and NNFI (48 (29.27%)). Regarding the test of construct validity, convergent validity has been examined in 109 studies (66.46%) and discriminant validity in 98 (59.76%). 81 studies (49.39%) have reported the average variance extracted (AVE). However, there was little discussion of direct (47 (28.66%)), indirect, and total effect in the SEM models. Based on these findings, we suggest general guidelines for the use of SEM and propose some recommendations on concerning issues of latent variables models, raw data, sample size, data screening, reporting parameter estimated, model fit statistics, multivariate normality, confirmatory factor analysis, reliabilities and the decomposition of effects.