• 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.

• The Korean Journal of Emergency Medical Services
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• v.12 no.3
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• pp.87-98
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• 2008

Purpose : This study was designed to figure out the necessity of continuing basic CPR education for the higher grade students of elementary school. The assessment contents were knowledge, practice ability, precision level of CPR skills and continuation of the educational efficiency. Methods : Twenty two students of 4th and 5th grade of elementary school in K city in Chungcheongnam-do were recruited for this study. The study method was a control group of non-synchronized design. A preliminary study was done on October 27 in 2006. The main study was performed from February 14 to May 11 in 2007. The researcher adopted the method of Kyung-hui, Kang (1998) such as awareness, attitude and knowledge in control group, emergency medical technician test protocol, Anne/SkillReporter$^{(R)}$ in case of the basic CPR knowledge. Four times of measures were done in shortly after practicing CPR, 4 weeks after the education, 8 weeks after the education, and 12 weeks after the education. By using SPSS/PC+ (version 12.0), the researcher analyzed the collected data based on frequency, percentage, repeated measurement, ANOVA (analysis of variance), and sidak (multiple comparison - sidak). Results : 1) The confidence of people in the control group in terms of practicing CPR showed a statistically meaningful difference (t = 10.230, p = .000) before/after CPR education. Therefore, hypothesis No.1-1 was accepted. 2) The educational necessity of people in the control group showed no statistically meaningful difference (t = -1.695, p = 0.105) before/after CPR education. Therefore, hypothesis No.1-2 was rejected. 3) The knowledge points of people in the control group showed a statistically meaningful difference (t = -7.731, p = .000) before/after CPR education. Therefore, hypothesis No.2 was accepted. 4) The confidence of people in the control group in terms of practicing CRP showed no meaningful difference (F = 2.789, p = 0.072) as time passed. Therefore, hypothesis No.3 was rejected. 5) The knowledge of people in the control group showed a meaningful difference (F = 9.090, p = .000) as time passed. Therefore, hypothesis No.4 was accepted. 6) The capability of people in the control group in terms of practicing CPR showed a statistically meaningful difference (F = 42.795, p = .000) as time passed. Therefore, hypothesis No.5 was accepted. 7) The precision level of CPR skill of people in the control group showed a statistically meaningful difference (F = 25.198, p = .000) as time passed. Therefore, hypothesis No.6-1 was accepted. 8) The precision level of chest compression skill of people in the control group showed a statistically meaningful difference (F = 5.188, p = .003). Therefore, hypothesis No.6-2 was accepted. Conclusion : In a nutshell, CPR education for the 4th and 5th graders of elementary schools had an influence on their confidence in practicing CPR and on their knowledge. This study showed that as time passed. the educational effect declined in terms of knowledge point, capability of practicing CPR, and the precision level of CRP skill. The results of the study could be postulated into the fact that re-education within 8 weeks after the first education was essential to retaining the educational effect. Therefore, we need to vitalize the CPR education for elementary school students repeatedly on a regular basis in order to continue the educational effect after they were grown-ups and to make them play their roles as a first aider.

• Journal of the Korean Society of Safety
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• v.10 no.3
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• pp.81-95
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• 1995

Now, safety assurance in construction sites should be accomplished by its own organization rather than control of the code or government. It is believed that the safety assurance can be considerably improved by a lecture or an education using the existing theories or literatures up to now, but it is thought that fundamental safety assurance we not able to be accomplished without developing safety devices '||'&'||' equipment or taking fundamental measures, based on the result analyzed from workers behaviors. There are various behaviors of the workers showed in construction site, but only tests for hammerusing works such as form, re-bar, stone workers directly related to the grip strength are mainly performed, investigated and measured here for the study. The above works are similar to power grip, 7th picture on seven items which are categorized for hand grip types(Ammermin 1956 ; Jones ; Kobrick 1958). Measurements of grip strength are commonly taken in anthropometric surveys. They are easy to administer but unfortunately it is rather dubious whether they yield any data that are of interest to the engineer. Very fewer controls of tools are grasped and squeesed studies showed very little overall correlation between grip strength and other measures of bodily strength (Laubach, Kromer, and Thordsen 1972), but hammer-using work which is practically progressed in construction site are mainly influenced with grip strength. According to the investigation on work measurement, it is shown that 77% of form worker are using hammer to be related to grip strength. In this study, it is particularly noticed that wearing safety gloves in construction site is required for workers safety but 20% difference between grip strength with safety gloves and without ones are commonly neglected in the site(Fig. 1). Nevertheless, safety operation with consideration of the above 20% difference is not considered in the construction site. Factors of age, kinds of work, working time, with or without safety gloves are in vestigated '||'&'||' collected at the sites for this study. Test, not at each working hour but at 14 : 00 when the almost all of the workers think the most tired, resulting from the questionaires, also when it is shown on the research report has been performed and compared for main kinds of works : form '||'&'||' re-bar work. Tests were performed with both left SE rightand of the workers simultaneously in construction site using Rand Dynamometer(Model 78010, Lafayette Instrument Co., Indiana, U.S.A) by reading grip strength on the gauge while they are pulling, and then by interviewing on their ages, works, experiences and etc., directly. The above tests have been performed for the dates of 15th march-26th May '95 with consideration of site condition. And even if various factors of ambient temperature on the testing date, working condition, individual worker's habit and worker's condition of the previous ate are concerned with the study. Those are considered as constants in this study. Samples are formwork 53, rebar 62, electrician 5, plumber 4, welding 1 from D construction Co., Ltd, ; formwork 12, re-bar 5, electrician 2, from S construction Co., Ltd, , formwork 78, re-bar 18, plumber 31, electrician 13, labor 48, plumber 31, plasterer 15, concrete placer 6, water proof worker 3, maisony 5 from B construction Co., Ltd. As In the previously mentioned, main aspect to be investigated in this study will be from '||'&'||' re-bar work because grip strength will be directly applied to these two kinds of works ; form '||'&'||' re-bar work, eventhough there are total 405 samples taken. It is thought that a frequency of accident occurrence will be mainly two work postures "looking up '||'&'||' looking down" to be mainly sorted, but this factor is not clarified in this study because It will be needed a lot of work more. Tests has been done at possible large scale of horizontally work-extended sites within one hour in order to prevent or decrease errors '||'&'||' discrepancies from time lag of the test. Additionally, the statistical package computer program SPSS PC＋has been used for the study.

• Korean Journal of Heritage: History & Science
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• v.53 no.2
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• pp.222-241
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• 2020

The Taereung Royal Tomb from the Joseon Dynasty is the tomb of Empress Munjeong, the second queen of King Jungjong, and it contains various types of stone artifacts. All of these stone artifacts were constructed using coarse- to medium-grained biotite granite. The major types of deterioration of the stone artifacts are identified as surface weathering and biological contaminants. Exfoliation (145 sculptures), granular decomposition (138 sculptures), and repair materials (156 sculptures), along with biological contaminant algae (154 sculptures), lichen (165 sculptures) and moss (97 sculptures), have a high occurrence frequency. In particular, it is deemed that immediate conservation treatment is required, as biological deterioration (algae) represents the most serious condition (grade 3 or higher in 94% of all stones), and it is thought that exfoliation and granulation decomposition are required for long-term conservation management. As a result of equo -tip hardness and ultrasonic measurement, more than 70% of stones were found to have very weak physical properties. Through hyperspectral analysis, organisms were shown to inhabit more than 80% of the surface of burial mound stone artifacts, and P (phosphorus), S (sulfur), Cl (chlorine), and Ca (calcium) were detected in this area. This is because Taereung Royal Tomb has been exposed to the outdoors for hundreds of years and has been weathered by physical, chemical, and biological factors. Therefore, among the stone artifacts in the Taereung Royal Tomb, those with high physical weathering grades are considered to require consolidation to reinforce them physically. Since organisms are highly likely to cause stone damage, they must be removed via dry and wet cleaning. In addition, in order to delay the reoccurrence of organisms following conservation treatment, it is necessary to regularly clean up the soil that has flowed into the burial mound, and to monitor conservation conditions over the long term.

• Journal of Korean Ophthalmic Optics Society
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• v.16 no.3
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• pp.265-272
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• 2011

Purpose: The clinical usefulness of rotation evaluation using objective refraction in toric soft lenses fitting was investigated. Methods: Toric soft lenses were fitted for 32 subjects (64 eyes; mean age of 24.69 ${\pm}$ 1.65 years) with astigmatism and both eyes of each subject were fitted with toric soft lenses. Objective refraction-based lenses rotation was evaluated from refraction and over-refraction data by indirect calculating technique. These calculated data were compared with the measured data from slit lamp with direct measuring technique. Results: Orientation of toric soft lenses around zero position (within ${\pm}$ 5$^{\circ}$ vertical line) was investigated. The orientations to the direction of nose of measured and calculated values were 69.78% and 63.64%, respectively, which showed similar values between two techniques. Agreement frequency between measured and calculated values in the magnitude of lenses rotation 54.69% and 82.82% for 10$^{\circ}$ and 20$^{\circ}$ of vertical line, respectively. The 95% limits of agreement between calculation and measurement were from -10.08$^{\circ}$ to 12.65$^{\circ}$, and mean difference was 1.29$^{\circ}$ within ${\pm}$ 10$^{\circ}$. The result showed there was no significant difference (p = 0.1984) and high correlation (r = 0.56, p = 0.0004) between two techniques. But the 95% limits of agreement was widen in ${\pm}$ 20$^{\circ}$ of vertical line. The magnitude of lens rotation between two methods was 9.66 ${\pm}$ 6.16$^{\circ}$, 16.17 ${\pm}$ 12.38$^{\circ}$ and 10.58 ${\pm}$ 12.02$^{\circ}$ for normal, loose and tight fitted conditions. Conclusions: From the results with smaller difference between two techniques, it was found that higher availability of subjective over-refraction data can be used as a supplementary tool for subjective refraction. An application using objective refraction with direct measuring could be provide high success in prescription on toric soft lenses.

• Journal of the Korean Society of Radiology
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• v.1 no.3
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• pp.23-34
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• 2007

To find how much radiation was exposed the patients who visit emergency room, a measurement study was made for radiation amount toward 200 patients selected randomly among visitors to an emergency room in a university hospital from March 16 to 31st, 2006. The results are as follows ; 1. Among the subjects 50 person(25.0%) were transferred from other hospitals, 24 persons(8.3) come after traffic accident, 50 persons for other accident and 76 persons for general medical care. 2. The average frequency of X-ray taking was calculated as 6.4 time per person among transferred patients, 14.5 times per person among patients with traffic accident and 2.6 times per person among general medical care. 3. The radiation exposure amount by kind of X-ray showed 28.9mGyfor general X-ray diagnosis, 84.2mGy for CT scanning and 1.02mGy for other special radiation study. 4. Average radiation exposure amount was calculated as 24.6mGy by transferred patients, 55.2mGy by patients with traffic accident, 17.1mGy by patients with other accidents and 17.0mGy by general patients. 5. Through the comparison of radiation exposure amount among to subject with maximum allowance threshold by International Commission on X-ray Radium Protection, transferred patients exceeded 6 times than allowance in whole body except extremities and joints, blood forming organ, reproductive system, vitreous body of eye, bone, thyroid gland, skin and etc, Patient suffered from traffic accidents were exposed 10 times more than allowance. In conclusion, the radiation exposure amount during X-rat diagnosis re too much and exceeded allowance standard by International Commission on X-ray Radium Protection. So further study and preventive measure to decrease radiation exposure by patients who visit emergency room.

• Women's Health Nursing
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• v.6 no.1
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• pp.153-165
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• 2000

The antenatal self-care, one of antenatal management, was almost done by a pregnant woman herself. But It's especially difficult for primigravidas to cope with the change of being pregnant, and they also had insufficient knowledge of pregnancy, The purpose of this study was to serve as a basis for antenatal management, by grasping how much primigravidas performed antenatal self-care, how much they had maternity-related knowledge, and what factors affected those two factors. The subjects of this study were the primigravidas, selected from among visitors to a general hospital and a hospital for obstetrics and gynecology located in the city of K. A questionnaire survey was carried out over them from July 16 to August 19, 1998, to collect data. The test instrument used in this study for antenatal self-care behavior was one that modified the measurement instrument employed in studies by Kim Hae Won(1996), Lee Mi La(1984), and Yoon Young Mi(1994). Another one for maternity-related knowledge was Kim, Hae Won(1996)'s instrument. The collected data were statistically analyzed by SAS PC+. Frequency and percentage were calculated to find out the primigravidas' general characteristics, and the mean and standard deviation, rank were estimated to determine the degrees of antenatal self-care behavior and maternity-related knowledge, t-test and ANOVA were carried out to identify the general characteristic that affected antenatal self-care and maternity-related knowledge. and the relationship of antenatal self-care behavior to maternity-related knowledge was tested by Pearson correlation coefficient. The findings of this study were as follows; First, the age of the subjects ranged from 18 to 37, and their mean age was 26.43. Their mean gestational period was 24.87 weeks. 45% of the subjects were in the third-term pregnancy. Second, their total mean score in antenatal self-care behavior ranged from 94, the highest, to 36, the lowest. Its average score was 63.81(SD 9.98). The total mean score in maternity-related knowledge ranged from 20, the highest, to 1, the lowest, and its average score was 10.91(SD 4.59, 54.55 percent). Third, the general characteristics that gave impact on the primigravidas' antenatal self-care behavior were age, educational background, gestational period, experience of natural miscarriage, and experience of infertility test. A higher score in antenatal self-care behavior was gained by the primigravida group who had better educational background(F=3.29, p=.02), who was in the late stage of pregnancy(F=4.31, p=.01), who experienced a natural miscarriage(t=2.06, p=.04), and who went through a infertility test(t=-2.19, p=.04). Fourth, the general characteristics that had an influence on maternity-related knowledge were identified as the religion, the term of marriage, and the gestational period. A higher score in maternity-related knowledge was got by the primigravida group who had a religion(t=-2.02, p=.04), and who was in the late stage of pregnancy(F=5.77, p=.003). The term of marriage also made a significant difference(F=3.46, p=.02). Fifth, the relationship of the total mean score between antenatal self-care behavior and maternity-related knowledge was found to be at r=.37(p=.0001). In this study, an attempt was made to affirm the subjects' characteristics, the degree of their antenatal self-care behavior, and the extent of their maternity-related knowledge, to confirm what characteristics affected significantly primigravida's antenatal self-care behavior and maternity-related knowledge, and to verify that there was a relationship between the two variables. The meaning of this study might be backed up by the fact that its findings would serve as a basis for primigravida's efficient antenatal management in the future.

• Korean Journal of Agricultural and Forest Meteorology
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• v.21 no.3
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• pp.135-145
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• 2019

Analysis of a long cycle or a trend of time series data based on a long-term observation would require comparability between data observed in the past and the present. In the present study, we proposed an approach to ensure the compatibility among the instruments used for the long-term observation, which would allow to secure continuity of the data. An open-path gas analyzer (Model LI-7500, LI-COR, Inc., USA) has been used for eddy covariance flux measurement in the Gwangneung deciduous forest for more than 10 years. The open-path gas analyzer was replaced by an enclosed-path gas analyzer (Model EC155, Campbell Scientific, Inc., USA) in July 2015. Before completely replacing the gas analyzer, the carbon dioxide ($CO_2$) and latent heat fluxes were collected using both gas analyzers simultaneously during a five-month period from August to December in 2015. It was found that the $CO_2$ fluxes were not significantly different between the gas analyzers under the condition that the daily mean temperature was higher than $0^{\circ}C$. However, the $CO_2$ flux measured by the open-path gas analyzer was negatively biased (from positive sign, i.e., carbon source, to 0 or negative sign, i.e., carbon neutral or sink) due to the instrument surface heating under the condition that the daily mean temperature was lower than $0^{\circ}C$. Despite applying the frequency response correction associated with tube attenuation of water vapor, the latent heat flux measured by the enclosed-path gas analyzer was on average 9% smaller than that measured by the open-path gas analyzer, which resulted in >20% difference of the sums over the study period. These results indicated that application of the additional air density correction would be needed due to the instrument heat and analysis of the long-term observational flux data would be facilitated by understanding the underestimation tendency of latent heat flux measurements by an enclosed-path gas analyzer.

• Journal of the Microelectronics and Packaging Society
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• v.28 no.3
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• pp.1-7
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• 2021

In this paper, by embedding a bare-die chip-type drive amplifier into the PCB composed of ABF and FR-4, it implements an embedded active device that can be applied in 28 GHz band modules. The ABF has a dielectric constant of 3.2 and a dielectric loss of 0.016. The FR-4 where the drive amplifier is embedded has a dielectric constant of 3.5 and a dielectric loss of 0.02. The proposed embedded module is processed into two structures, and S-parameter properties are confirmed with measurements. The two process structures are an embedding structure of face-up and an embedding structure of face-down. The fabricated module is measured on a designed test board using Taconic's TLY-5A(dielectric constant : 2.17, dielectric loss : 0.0002). The PCB which embedded into the face-down expected better gain performance due to shorter interconnection-line from the RF pad of the Bear-die chip to the pattern of formed layer. But it is verified that the ground at the bottom of the bear-die chip is grounded Through via, resulting in an oscillation. On the other hand, the face-up structure has a stable gain characteristic of more than 10 dB from 25 GHz to 30 GHz, with a gain of 12.32 dB at the center frequency of 28 GHz. The output characteristics of module embedded into the face-up structure are measured using signal generator and spectrum analyzer. When the input power (P_in) of the signal generator was applied from -10 dBm to 20 dBm, the gain compression point (P_1dB) of the embedded module was 20.38 dB. Ultimately, the bare-die chip used in this paper was verified through measurement that the oscillation is improved according to the grounding methods when embedding in a PCB. Thus, the module embedded into the face-up structure will be able to be properly used for communication modules in millimeter wave bands.

• Journal of Food Hygiene and Safety
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• v.39 no.1
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• pp.26-34
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• 2024

In this study, the food service management levels of cafeterias in childcare facilities were investigated based on the number of meal recipients and the working status of the kitchen staff. The study included 199 childcare facilities nationwide that received food supplies from the food ingredients distribution company, Pulmuone Foodmerce, from 2021 to 2022. The assessment was conducted using 61 inspection items. The analysis revealed that, as the number of meal recipients and kitchen staff members decreased, the documentation of inspection results was less likely to be conducted (P<0.05). Facilities with fewer meal recipients showed less adequate health status checks for kitchen staff, and those with fewer kitchen staff showed insufficient compliance with hygienic clothing (P<0.05). Additionally, facilities with fewer meal recipients showed a higher frequency of lapses in checking the expiration dates of stored ingredients (P<0.05), requiring increased management attention. They also exhibited the absence of internal temperature measurement records during heating processes (P<0.05). Furthermore, facilities with fewer meal recipients demonstrated inadequate maintenance of kitchen facilities (P<0.05). Significantly higher adenosine triphosphate (ATP) levels were detected on the hands and cutting boards of the kitchen staff in facilities with fewer meal recipients and fewer kitchen staff (P>0.05). Overall, facilities with fewer meal recipients exhibited insufficient infrastructure management for kitchen operations and inadequate hygiene management. These results are expected to provide foundational data for the selection of national support programs for childcare facilities in the future.