• Title/Summary/Keyword: Value Improvement

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Management Plan for Humanistic and Ecological Characteristics of Suweol Village Forest in Tongyoung (통영 수월숲의 인문학적 특성 및 생태적 특성을 고려한 관리방안)

  • Lim, Eui-Jea;Lee, Soo-Dong;Kim, Mi-Jeong
    • Korean Journal of Environment and Ecology
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    • v.27 no.1
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    • pp.85-98
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    • 2013
  • In order to propose effective conservation management plan, this study verified ecological characteristics, humanities and Social characteristics. The research site is private property which is owned belonging to the Kim's of Gimhae that have long history. The study site is more than a thousand years old and was created for protecting from typhoon. There held the religious ritual what is called Dongsinje until 1960s. There have been protected and managed by the villagers. As the results of analysis, the area of windbreak are $12,392.69m^2$. The windbreak is dominated old years deciduous broad-leaved tree such as Zelkova serrata, Celtis sinensis, Aphananthe aspera. Around there were farmlands(52.1%), urbanized area(26.3%), forest area(16.6%). The vegetation communities of windbreak were classified by considering the dominant species and current status of forest. The forest types are following as; A. aspera community(I) which is using less pressure, Platycarya strobilacea-Carpinus coreana-Z. serrata community(II). Z. serrata community(III) which is using high pressure, Z. serrata-A. aspera community(IV), Z. serrata community(V) which is damaged under canopy trees. The windbreak was in good condition whereas, there were concerns the some wrong status was being undermined such as the wrong forest restoration projects in the past, the trails that is penetrating inside the forest, building up education facilities. Therefore, in order to restore the value of windbreak what is so called Suwol forest, we should improve the problems of forest ecosystem such as wrong management, forest fragmentation by facilities and decline in forest by lack of growing the next generation trees. In addition, we should remove excessive resting facilities and lead to passive use of forest. to improve the way of wrong management, moreover, we should close off he trails that is penetrating inside the forest for improving fragmentation. We should restore vegetation restoration and fostering the next generation trees for forest ecosystem. In order to restore unique of histo-cultural and ecological forest landscape, the next generation trees should be grown up that is the dominant species in Suwol forest. Moreover, as a results of comparing the between good vegetation communities and damaged vegetation communities, it is necessary to complementary planting for demeged vegetation communities, therefore there needs to 10.8 under canopy trees, 79.7 shrubs.

The Effect of K-IFRS Adoption on Goodwill Impariment Timeliness (K-IFRS 도입이 영업권손상차손 인식의 적시성에 미친 영향)

  • Baek, Jeong-Han;Choi, Jong-Seo
    • 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.

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Application of Noninvasive Positive Pressure Ventilation in Patients with Respiratory Failure (호흡부전 환자에서 비침습적 양압환기법의 적용)

  • Seol, Young Mi;Park, Young Eun;Kim, Seo Rin;Lee, Jae Hyung;Lee, Su Jin;Kim, Ki Uk;Cho, Jin Hoon;Park, Hye Kyung;Kim, Yun Seong;Lee, Min Ki;Park, Soon Kew;Kim, Young Dae
    • Tuberculosis and Respiratory Diseases
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    • v.61 no.1
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    • pp.26-33
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    • 2006
  • Background: Noninvasive positive pressure ventilation(NPPV) has been increasingly used over the past decade in the management of acute or chronic respiratory failure and weaning of mechanical ventilation. We performed this clinical study to evaluate the usefulness of NPPV in patients who developed acute respiratory failure or post-extubation respiratory failure. Methods: We analysed thirty four patients(sixteen males and eighteen females, mean ages 58 years) who applied NPPV(BIPAP S/T, Respironics co., USA) for respiratory failure or weaning difficulty at medical intensive care unit(MICU), emergency room and general ward of a tertiary hospital. We evaluated the underlying causes of respiratory failure, duration of treatment, the degree of adaptation, complication and predictive parameters of successful outcome. Results: The overall success rate of NPPV was seventy-one percent. The duration of NPPV applying time, baseline blood pressure, pulse rate, respiration rate, $PaO_2$, $PaCO_2$, $SaO_2$ were not different between success group and failure group. But, the baseline pH was higher in the success group. Predictors of success were higher baseline pH, patients with underlying disease of COPD, improvement of vital sign and arterial blood gas value after NPPV application. The success rate in patients with post-extubation respiratory failure was eighty percent. There were no serious complication on applying NPPV except minor complications such as facial skin erythema, abdominal distension & dry mouth. Conclusion: NPPV may be effective treatment in patients with acute respiratory failure or post-extubation respiratory failure in selected cases.

Effect of Temperature and Various Pre-treatments on Germination of Hippophae rhamnoides Seeds (갈매보리수나무 종자의 온도 및 여러 가지 전처리에 따른 발아반응)

  • Choi, Chung-Ho
    • Korean Journal of Plant Resources
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    • v.25 no.1
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    • pp.132-141
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    • 2012
  • This study was carried out to test seed germination responses to temperatures and pre-treatments in Hippophae rhamnoides, which has many abilities in antioxidant activity, soil improvement and erosion control. H. rhamnoides seeds were placed at 10, 15, 20, 25, 30 and $35^{\circ}C$ under light condition. As the results, germination percentage (GP) was the highest at 15 and $20^{\circ}C$, and mean germination time (MGT), germination rate (GR) and germination value (GV) were the highest at $25^{\circ}C$. Quadratic and linear regression model were used to determine the cardinal temperatures such as base ($T_b$), maximum ($T_m$) and optimum ($T_o$) temperature for germination. In quadratic regression model using PG, $T_b$, $T_m$ and $T_o$ was estimated as 0.6, 36.4 and $18.5^{\circ}C$, respectively, and temperature range for germination was $35.8^{\circ}C$. In linear regression model using GR, $T_b$, $T_m$ and $T_o$ was estimated as 8.3, 35.4 and $25.3^{\circ}C$, respectively, and temperature range for germination was $27.2^{\circ}C$. Germination properties were investigated after H. rhamnoides seeds were treated by prechilling (1, 2, 4, 6 and 8 weeks), stratification (2, 4, 6 and 8 weeks), solid matrix priming (seed : carrier : water = 5 : 1 : 7, 8, 9 and 10), osmo-priming (-0.25, -0.5, -1.0 and -1.5 MPa) and calcium chloride ($CaCl_2$) -priming (100, 200, 300 and 400 mM). The highest GP was observed in $CaCl_2$ 300 and 400 mM treatments, and MGT was the shortest in stratification 6 and 8 weeks treatments. GR and GV were the highest and GP was the second highest when seeds were prechilled for 1 and 2 weeks. Consequently, prechilling 1 or 2 weeks treatment was considered as the appropriate method when we contemplate qualitative and quantitative effects in seedling production.

Polymorphisms and Allele Distribution of Novel Indel Markers in Jeju Black Cattle, Hanwoo and Imported Cattle Breeds (제주흑우, 한우 및 수입 소 품종에서 새로운 indel 마커의 다형성과 대립인자 분포)

  • Han, Sang-Hyun;Kim, Jae-Hwan;Cho, In-Cheol;Cho, Sang-Rae;Cho, Won-Mo;Kim, Sang-Geum;Kim, Yoo-Kyung;Kang, Yong-Jun;Park, Yong-Sang;Kim, Young-Hoon;Park, Se-Phil;Kim, Eun-Young;Lee, Sung-Soo;Ko, Moon-Suck
    • Journal of Life Science
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    • v.22 no.12
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    • pp.1644-1650
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    • 2012
  • The aim of this study was to screen the polymorphisms and distribution of each genotype of insertion/ deletion (indel) markers which were found in a preliminary comparative study of bovine genomic sequence databases. Comparative bioinformatic analyses were first performed between the nucleotide sequences of Bovine Genome Project and those of expressed sequence tag (EST) database, and a total of fifty-one species of indel markers were screened. Of these, forty-two indel markers were evaluated, and nine informative indel markers were ultimately selected for population analysis. Nucleotide sequences of each marker were re-sequenced and their polymorphic patterns were typed in six cattle breeds: Holstein, Angus, Charolais, Hereford, and two Korean native cattle breeds (Hanwoo and Jeju Black cattle). Cattle breeds tested in this study showed polymorphic patterns in eight indel markers but not in the Indel-15 marker in Charolais and Holstein. The results of analysis for Jeju Black cattle (JBC) population indicated an observed heterozygosity (Ho) that was highest in HW_G1 (0.600) and the lowest in Indel_29 (0.274). The PIC value was the highest in HW_G4 (0.373) and lowest in Indel_6 (0.305). These polymorphic indel markers will be useful in supplying genetic information for parentage tests and traceability and to develop a molecular breeding system for improvement of animal production in cattle breeds as well as in the JBC population.

Quality Characteristics of Accelerated Salt-fermented Anchovy Sauce Added with Shrimp Pandalus borealis, Byproducts (새우가공부산물을 이용한 속성 멸치액젓의 품질특성)

  • Kim, Jin-Soo;Kim, Hye-Suk;Yang, Soo-Kyeong;Park, Chan-Ho;Oh, Hyeon-Seok;Kang, Kyung-Tae;Ji, Seung-Gil;Heu, Min-Soo
    • Journal of the Korean Society of Food Science and Nutrition
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    • v.35 no.1
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    • pp.87-95
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    • 2006
  • Nutritional quality of accelerated salt-fermented anchovy sauce using shrimp processing byproduct as fermenting aids was characterized and compared with commercial anchovy sauce. Four types of sauces were fermented with 0 and $10\%$ addition of shrimp byproducts ($24{\pm}2^{\circ}C$, for 270 days), and 20 and $30\%$ addition of those ($24{\pm}2^{\circ}C$, for 180 days), respectively. Extractive nitrogen content (1,431 to 1,569 mg/100g) of anchovy sauces increased as additional ratios of shrimp byproduct increased. According to the results of ommission test, the taste of all anchovy sauces was influenced by the content of free amino acids, such as mainly glutamic acid and aspartic acid. Regardless of additional ratios of shrimp byproducts, all sauces were similar in total amino acid content ($9,848\~10,324$ mg/100 g), which were 2 times higher compared to that of the commercial sauce. Proline, valine and histidine contents of sauces tend to decrease as the additional ratios of shrimp byproducts increased, whereas methionine, isoleucine, leucine, phenylalanine and lysine contents increased. Increase of some amino acids and mineral content of sauces by increasing of additional ratios was due to release from shrimp byproducts. Sensory evaluation showed that scores of color, flavor and taste of the sauce added with $20\%$ shrimp byproducts_were significantly higher than those of other sauces (p<0.05). In the useful utilization aspects of seafood processing byproducts, shrimp byproducts were good resource for accelerated fermentation and nutritional improvement in preparation of fish sauce.

Fabric Dyeing with Lichen Parmotrema austrosinence and Improvement of Dyeability by Chitosan Treatment (Parmotrema austrosinence(지의류)를 이용한 직물염색과 키토산 처리에 의한 염색성 향상)

  • Yoo, Hye-Ja;Lee, Hye-Ja;Rhie, Jeon-Sook
    • Journal of the Korean Society of Clothing and Textiles
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    • v.32 no.6
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    • pp.882-889
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    • 2008
  • Three fabrics, 100% silk, nylon and cotton each, were dyed with a lichen dye solution prepared by a fermentation method under conditions of varying dyebath pH and temperature. To verify the effect of chitosan on fabric dyeing, the 100% cotton fabric was treated with a chitosan solution before dyeing. The K/S, CIE $L^*$, $a^*$, $b^*$, ${\Delta}E$ and Munsell values of the dyed samples were measured. Colorfastness of each sample was also investigated. The maximum K/S value was measured at 520nm wavelength for the dyed silk fabric and at 480nm for the dyed cotton and nylon. The K/S values for the dyed silk fabric were much greater than those of the other fabrics. The dyed silk fabric showed a red tone on the Munsell color system, and the dyed nylon and cotton fabrics a yellowish red tone. Dye affinity to fabrics was better in a neutral or acidic dyebath. As dyeing temperature increased, K/S values increased for the dyed nylon and cotton fabrics but not for the silk. Dyeability of cotton fabrics could improve by Chitosan treatment. As for most natural dyes, colorfastness of all dyed samples was poor. The silk fabric showed an excellent dry cleaning fastness of Grade 5.

Screening of High-Palatability Rice Resources and Assessment of Eating Quality Traits of Korean Landraces and Weedy Rice Germplasms (우리나라 재래벼와 잡초벼의 식미 특성 평가 및 고식미 우수자원 탐색)

  • Kim, Choon-Song;Park, Hyun-Su;Baek, Man-Kee;Jeong, Jong-Min;Kim, Suk-Man;Park, Seul-Gi;Suh, Jung-Pil;Lee, Keon-Mi;Lee, Chang-Min;Cho, Young-Chan
    • KOREAN JOURNAL OF CROP SCIENCE
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    • v.64 no.4
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    • pp.299-310
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    • 2019
  • The eating quality of rice is one of the main concerns of rice breeding programs in many countries, especially in japonica rice cultivation areas. To select new resources with high eating quality from Korean native japonica rice, we evaluated a total of 76 varieties, including 47 native rice resources (26 landraces + 21 weedy rice) of Korea. In this study, all eating quality traits varied widely among the native resources, and some of the native resources revealed a high evaluation score in the palatability, expected eating quality, and physicochemical traits among the tested whole-plant materials. From the results, we selected two landraces (Sangdo and Waebyeo) and three weedy rice varieties (Hoengseongaengmi3, Namjejuaengmi6, and Wandoaengmi6) as promising resources for improvement of rice eating quality. Specifically, Wandoaengmi6 presented potential as a key breeding material for improving the eating quality of Korean rice cultivars, having the best evaluation results in palatability score (PS 0.83) from the sensory test and glossiness value (GV 81.8) from the Toyo taste meter of cooked rice. Given the urgent need to overcome the constraint of the narrow genetic background of Korean japonica rice, the results could be a practical solution for exploring new opportunities for improving rice eating quality through the expansion of genetic resources.

A Mineralogical and Gemological Studies for the Enhancement of Tanzania Ruby by Heat Treatment (탄자니아산 루비의 열처리에 의한 보석·광물학적 품질개선 연구)

  • Kim, Seon-Ok;Wang, Sookyun;Oh, Sul-Mi;Park, Hee Yul;Park, Maeng-Eon
    • Economic and Environmental Geology
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    • v.47 no.6
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    • pp.563-569
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    • 2014
  • Ruby is one of the most favor colored gem, for beautiful red tone, be high in scarcity value. However, rubies with high quality are produced in restricted regions, such as in Thailand, Sri Lanka, Myanmar, and Tanzania etc., and they have been gradually exhausted by mining for a long period. Therefore, improving qualities of low level rubies with various treatments is arising an alternative way to obtain better rubies. Gemological and mineralogical properties of the natural ruby from Tanzanian were studied with heat treatments. Those characteristics were compared between only heat and adding flux materials under heating. Tanzanian raw rubies were applied a heat treatment ($1,600^{\circ}C$ for 6 hours). However, chromameter and UV-Vis analyses found that a simple heat treatment is inappropriated for the Tanzanian ruby. Although $Cr^{3+}$ containing for red color in the ruby increased with heat treatment, the ruby displays dark medium red because of Fe in the ruby as a form of $Fe_2O_3$. The low transparency after heat treatment is attributed to the recrystallization of $SiO_2$ which has a low melting point. Chromameter confirmed adding Pb-containing flux under heating greatly improves the clarity and color of Tanzanian rubies with micro-fractures and cavities on the surface. EMPA results show that Pb as an additive fills the cavities and cracks on raw Tanzanian rubies during the heat treatment. As a rewult of it, the quality of the Tanzanian ruby raw dramatically improved. These results indicate that the heat treatment with an additive (Pb in this study) is an effective way to obtain better quality of the Tanzanian ruby. Consequently, this study suggests a suitable method to improve the properties of the Tanzanina ruby. The result of this study would provide useful information to upgrade the qualities of similar gem stones such as corundum and sapphire.

The effectiveness of sealing technique on in-office bleaching (전문가 미백시 sealing technique의 효율성에 관한 연구)

  • Lee, Yoon;Kwon, So-Ran;Park, Jeong-Won
    • Restorative Dentistry and Endodontics
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    • v.33 no.5
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    • pp.463-471
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    • 2008
  • This study investigated the clinical effectiveness and safety of sealed bleaching compared to conventional in-office bleaching using a randomized clinical trial of split arch design. Ten participants received a chairside bleaching treatment on the upper anterior teeth, and each side was randomly designated as sealed or control side. A mixture of Brite powder (PacDent, Walnut, USA), 3% hydrogen peroxide and carbamide peroxide (KoolWhite, PacDent, Walnut, USA) were used as bleaching agent. The control side was unwrapped and the experimental side was covered with a linear low density polyethylene (LLDPE) wrap for sealed bleaching. The bleaching gel was light activated for 1 hour. The tooth shades were evaluated before treatment, after treatment, and at one week check up by means of a visual shade (VS) assessment using a value oriented shade guide and a computer assisted shade assessment using a spectrophotometer (SP). The data were analyzed by paired t-test. In the control and sealed groups, the visual shade scores after bleaching treatment and at check up showed statistically significant difference from the preoperative shade scores (p<.05). The shade scores of the sealed group were significantly lighter than the control immediately after bleaching and at the check-up appointment (p<0.05). Compared to prebleaching status, the ${\Delta}E$ values at post bleaching condition were $4.35{\pm}1.38\;and\;5.08{\pm}1.34$ for the control and sealed groups, respectively. The ${\Delta}E$ values at check up were $3.73{\pm}1.95\;and\;4.38{\pm}2.08$ for the control and sealed groups. ${\Delta}E$ values were greater for the sealed group both after bleaching (p<.05) and at check up (p<.05). In conclusion, both ${\Delta}E$ and shade score changes were greater for the sealed bleaching group than the conventional bleaching group, effectively demonstrating the improvement of effectiveness through sealing.