• 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.

• Management & Information Systems Review
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• v.33 no.4
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• pp.1-19
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• 2014

This Study focuses on the university students' job attitude and cost of employment preparation. Nowadays, many university and college students spend a big money improving their employment preparation such as studying on foreign language, getting various kinds of certificates and tooth correction, clothing etc. for employment interview. This study investigated the cost of employment preparation and Job attitude of the 484 students of universities and colleges, the analysis of the collected data was conducted with SPSS 12.0 program by using frequency analysis, factor analysis, reliability assessment, correlation test, t-test, one way ANOVA. The university students paid more costs of employment preparation such as a language training abroad, a private training, and clothing than the college students. Also, Allied social science students paid more costs of the language training abroad, and clothing than allied computer science and allied design students. The female students paid more money than male students for tooth correction. The costs of language training abroad, private training and clothing are affected the students' socioeconomic background of a home. Regarding the job attitude of students, the university students are feeling more positive than the college students of the employment efficacy and cognition of the education environment. As result, the differences in the cost of employment preparation by the university type, faculty major course, their sex, and socioeconomic background of a home. The student's employment-efficacy and cognition of the education environment are also differences between the university and the college students. So, to improve the job attitude, developing their ability for employment preparation, educational programs should be arranged in school and continuous researches are needed.

• Tuberculosis and Respiratory Diseases
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• v.52 no.1
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• pp.5-13
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• 2002

Background: DNA repair plays a crucial role in protecting the genome from cancer-causing agents. Therefore, a reduced DNA repair capacity can increase the susceptibility to cancer. The human OGG1 (hOGG1) gene encodes DNA glycosylase/apurinic lyase and excise 8-hydroxyguanine, one of the major premutagenic DNA lesions, which is produced by oxygen radical forming agents including smoking. Recently several polymorphisms in the hOGG1 gene were identified, and it is possible that these polymorphism') may affect the DNA repair capacity and thus modulate cancer susceptibility. The relationship between the codon 326 polymorphism (Ser to Cys) in the hOGG1 gene and lung cancer risk was investigated. Materials and Method: The Ser326Cys genotypes were determined using PCR-RFLP analysis in 299 primary lung cancer patients and 186 healthy controls who were frequency (case:control=3:2) matched according to age and sex. Result: The frequencies of the Ser326Cys genotypes (Ser/Ser, Ser/Cys and Cys/Cys) among cases (23.4%, 51.8%, and 24.7%, respectively) were not significantly different from those among the controls (22.6%,52.1% and 25.3%, respectively). When the analyses were stratified according to age, sex, smoking status and packyears of smoking, no significant association between this polymorphism and lung cancer risk was found. Moreover, the Ser326Cys genotype showed no apparent relationship with any of the histological types of lung cancer. Conclusion: These result suggest that the hOGG1 Ser326Cys polymorphism is not a major contributor to individual lung cancer susceptibility in Koreans.

• Tuberculosis and Respiratory Diseases
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• v.49 no.6
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• pp.715-723
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• 2000

Background : Obstructive sleep apnea syndrome (OSAS) affects systemic blood pressure and cardiac function. The development of cardiovascular dysfunction including the changes of systemic blood pressure and cardiac rhythm, suggests that recurrent hypoxia and arousals from sleep may increase a sympathetic nervous system activity. Continuous positive airway pressure (CPAP) therapy has been found to be an effective treatment of OSAS. However, only a few studies have investigated the cardiovascular and sympathetic effects of CPAP therapy. We evaluated influences of nasal CPAP therapy on the cardiovascular system and the sympathetic activity in patients with OSAS. Methods : Thirteen patients with OSAS underwent CPAP therapy and were monitored using polysomnography, blood pressure, heart rate, presence of arrhythmia and the concentration of plasma catecholamines, before and with CPAP therapy. Results: The apnea-hypopnea index (AHI) was significant1y decreased (p<0.01) and the lowest arterial oxygen saturation level was elevated significantly after applying CPAP (p<0.01). Systolic blood pressure tended to decrease after CPAP but without statistical significance. Heart rates during sleep were not significantly different after CPAP. However, the frequency and number of types of arrhythmia decreased and sinus bradytachyarrhythmia disappeared after CPAP. Although there was no significant difference in the level of plasma epinephrine concentration, plasma norepinephrine concentration significantly decreased after CPAP (p<0.05). Conclusion : CPAP therapy decreased the apnea-hypopnea index, hypoxic episodes and plasma norepinephrine concentration. In addition, it decreased the incidence of arrhythmia and tended to decrease the systemic blood pressure. These results indicate that CPAP may play an important role in the prevention of cardiovascular complications in patients with OSAS.

• The Journal of Korean Academy of Prosthodontics
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• v.48 no.1
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• pp.69-74
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• 2010

Purpose: The purpose of this study was to analyze the influence of palatal height on Korean vowels and speech intelligibility in Korean adults and to produce baseline data for future prosthodontic treatment. Material and methods: Forty one healthy Korean men and women who had no problem in pronunciation, hearing, and communication and had no history of airway disease participated in this study. Subjects were classified into H, M, and L groups after clinical determination of palatal height with study casts. Seven Korean vowels were used as sample vowels and subjects'clear speech sounds were recorded using Multispeech software program on computer. The F1 and the F2 of 3 groups were produced and they were compared. In addition, the vowel working spaces of 3 groups by /a/, /i/, and /u/ corner vowels were obtained and their areas were compared. Kruskal-Wallis test and Mann-Whiteny U test were used as statistical methods and P < .05 was considered statistically significant. Results: There were no significant differences in formant frequencies among 3 groups except for the F2 formant frequency between H and L group (P = .003). In the analysis of vowel working space areas of 3 groups, the vowel working spaces of 3 groups were similar in shape and no significant differences of their areas were found. Conclusion: The palatal height did not affect vowel frequencies in most of the vowels and speech intelligibility. The dynamics of tongue activity seems to compensate the morphological difference.

• Culinary science and hospitality research
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• v.17 no.1
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• pp.124-141
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• 2011

The domestic food culture in Korea has gone through great changes, among which dining out is considered most prominent. These changes are caused by a number of factors: development of several related industries, increase in dining out chances, diversification of consumer needs, change in consumption awareness and quality, increase in disposable income, women's advance into the society, etc. Under these circumstances, the fast food industry has been experiencing slow growth, whereas family restaurants and take out coffee franchises are consistently increasing the number of restaurants and shops as a part of aggressive management to increase sales. This study aims, first, to examine the effects of consumer's brand individuality and satisfaction on brand trust, brand emotion, brand identification, and brand loyalty of specialty coffee shops. Subsequently, this study observes how consumer's brand individuality and satisfaction affect the formation of brand trust, brand emotion, brand identification, and brand loyalty in accordance with preferred type of specialty coffee shops, frequency of experience, and life style in order to establish relevant strategies. The results of this study are as follows. First, brand individuality had a positive effect on customer satisfaction. Second, customer satisfaction had a positive effect on brand trust. Third, customer satisfaction had a positive effect on brand loyalty. Fourth, customer satisfaction had a positive effect on brand emotion. Fifth, brand trust had a positive effect on brand loyalty. Sixth, brand emotion had a positive effect on brand loyalty. These results have the following implications. First, the dimensions of brand individuality are presented as a means to form brand loyalty, thereby demonstrating the significance of the effect. Accordingly, developing a proper brand individuality in forming brand loyalty is imperative. Second, consumers using specialty coffee shops had the greatest effect on the relation between dimensions of brand individuality and customer satisfaction in this study, while the interrelation between customer satisfaction and brand loyalty was not concretely supported in the preceding studies.

• Journal of Life Science
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• v.21 no.1
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• pp.1-8
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• 2011

The purpose of this study was to investigate whether 12-weeks of movement training would increase the psoas major cross-sectional area (CSA) in senior men and women. Fifty eight men and women aged 65 to 80 years old ($69.6{\pm}3.7$, 30 male, 28 female) were divided into a control (n=19) and exercise group (n=39). Subjects were assessed before and after the training program for stature, body mass, and magnetic resonance imaging of the psoas major and the quadriceps muscle. The experimental group performed exercises using machines designed to improve the movement of the hip at a frequency of twice every week, with a total of 23 trainings in 12-weeks. Magnetic resonance images of both thighs and the abdomen and psoas major were obtained, aimed at 50% of the length of the greater trochanter and the lower edge of the femur and between the fourth (L4) and fifth (L5) lumbars. A 9.4% increase in the psoas major CSA in the training group was observed. In the male and female breakdown, a 11.5% and 8.4% change was observed in males and females, respectively. In the quadriceps, there was no significant statistical improvement in either males or females. Furthermore, in the control group, there was no significant change seen in either the psoas major or the quadriceps. As a result of conducting training that enables upkeep of posture and smooth linkage of the lumbar spine, the pelvis and thighbone, the psoas major CSA of older adults were improved in a short period of time. For this reason, the possibility of improving the psoas CSA, which decreases remarkably with increased age, by improving the linkage of the body trunk is also suggested.

• Korean Journal of Agricultural and Forest Meteorology
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• v.10 no.4
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• pp.158-166
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• 2008

The pumpkin fruit fly, Bactrocera depressa (Tephritidae: Diptera), is one of the most important pests in Cucurbitaceae plants. This study was conducted to investigate the basic ecology of B. depressa, and to develop a forecasting model for predicting the time of adult emergence in early season. In green pumpkin producing farms, the oviposition punctures caused by the oviposition of B. depressa occurred first between mid- and late July, peaked in late August, and then decreased in mid-September followed by disappearance of the symptoms in late September, during which oviposition activity of B. depressa is considered active. In full-ripened pumpkin producing farms, damaged fruits abruptly increased from early Auguest, because the decay of pumpkins caused by larval development began from that time. B. depressa produced a mean oviposition puncture of 2.2 per fruit and total 28.8-29.8 eggs per fruit. Adult emergence from overwintering pupae, which was monitored using a ground emergence trap, was first observed between mid- and late May, and peaked during late May to early June. The development times from overwintering pupae to adult emergence decreased with increasing temperature: 59.0 days at $15^{\circ}C$, 39.3 days at $20^{\circ}C$, 25.8 days at$25^{\circ}C$ and 21.4 days at $30^{\circ}C$. The pupae did not develop to adult at $35^{\circ}C$. The lower developmental threshold temperature was calculated as $6.8^{\circ}C$ by linear regression. The thermal constant was 482.3 degree-days. The non-linear model of Gaussian equation well explained the relationship between the development rate and temperature. The Weibull function provided a good fit for the distribution of development times of overwintering pupae. The predicted date of 50% adult emergence by a degree-day model showed one day deviation from the observed actual date. Also, the output estimated by rate summation model, which was consisted of the developmental model and the Weibull function, well pursued the actual pattern of cumulative frequency curve of B. depressa adult emergence. Consequently, it is expected that the present results could be used to establish the management strategy of B. depressa.

• Journal of Preventive Medicine and Public Health
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• v.9 no.1
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• pp.11-24
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• 1976

This study was a part of large scale of a prospective study on attitudes of professional students in medicine, nursing and teaching toward population related issues in Korea. The study was first conducted in May 1974 and then in May 1975 for the 1974 class cohot using a questionaire consisted of attitude scales and other items developed by Lee. The purpose of stuay was twohold, namely, to determine the difference in students among specializations on one hand and between the first and second years in the 1974 class cohot regarding tile subject matter. A one-way analysis of variance was used for attitude scale, and absolute and relative frequency were computed for the analysis of non-attitude scale items by employing Fishers' Ratio and Duncan's multiple range test at 5% level and chi square test at 5% level as significance tests. The hypothesis 'students in health profession are more likely to have positive attitudes toward population related issues progressively as class year advances than students in teaching profession' was tested and the following results were obtained: 1) Nursing students were more likely to display favarable attitudes toward family planning than medical or teaching students although the class cohot showed slightly negative improvement in the second year. Medical and teaching students apperaed to have slightly improved attitudes in the second year. 2) Respondents in general perceived national family planning program as a means of population control and this tendency was more true among nursing students as the class year advances than two other professional groups of students. Students in teaching profession appeared to perceive it more as a means to improve individual family welfare while health students were likely to see as to improve maternal and child health. This tendency was progressively improved as the class year advanced. 3) The majority of students regardless of their respective specializations believed that family planning program should be directed toward the improvement of individual family welfare. No progressive changes in the class cohot were observed. 4) About the plan to use contraceptives in future, no singnificant differences were observes among different specializations nor in different class years. However, the majority was confirmed to have a plan to use contracepives in future. An increasing proportion of the undecided category was observed, as class year advanced among health students. 5) Students in health profession were found to be more favorable about 'more leisure opportunities' as motive for limiting number of children whereas education students indicated the reasons as 'facilitate ambitions' and 'economic base' The progressive changes toward positive direction in both groups were observed as the class years advanced. 6) Attitudes toward induced abortions of the health students were observed to be positively related to class years while an inverse relationship was found in teaching students who showed much less favor in the subject matter than health students. This phenomenon may be due to the different exposure to learning environments unique to respective specializations. 7) Health students were found to have more favorable attitudes toward population education in general than the teaching students. The teaching students appeared to have changed more to the negative direction when they became the second year while no such development was observed in health students. The teaching students seemed to hold a very conservative position with regard to sex education in schools. 8) About the equality of sexes, the nursing group was found to be most favorable while the reverse was true in the teaching group. A change in the negative direction as the class year advanced was found in the teaching group. 9) About questions related to fertility values-the 10 percent of respondents regardless of specialization indicated that they would maintain their single status in future, however no change was observed in the second year. The desired number of children was found to be two by the majority of students in nursing, medicine and teaching in order of high proportion. No changes in a different class year were observed. The childless marriage was seen by nursing students as a problem more than other students, but a slight change in positive direction was found when the nursing students became the second year. In summing, as data supported in the above, students in health profession demonstrated more favorable attitudes toward population related issues than the teaching students and this tendency became more apparent in the second year. It was noticed that health students were more conscious about the health aspect of population and family planning program while the teaching students gave more attention to the socioeconomic aspect. The sex variable seemed to have operated in the item related to the equality of sexes. In conclusion, as data presented in the above, the hypothesis of this study was accepted except in the few items. It should be noted that the limitation of this study is the short duration of the observation in measuring the possible attitude changes. It should include curriculum analysis for the respective specializations in order to indentify the area of curriculum impact on students in future study.

• Journal of Families and Better Life
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• v.2 no.1
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• pp.35-55
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• 1984

This study aims to present basic data for a reasonable home management through investigating the change of home economy conditions incidental to the family life cycle, also through analyzing the effect of socio-anthropological variables on the family-life cycle. The data investigation using the questionnaires method was conducted on housewives in Seoul as the central census tract. Housewives as the subject of investigation were chosen by the method of the purpose-sampling in consideration of the regional differences and the socio-economical strata. Nine hundred and forty questionnaires were distributed to housewives but seven hundred questionnaires were collected. Only five hundred and ten questionnaires of them were analyzed in this study. The frequency and the percentage of collected data, first of all, were founded in order to grasp the general characteristics of the subject of investigation. To classify the stage of family life cycle, the correlations of the classifying factors among each group were examined x2 Test and One-Way ANOVA were applied to explore the differences among each stage of the change of household-economy. And the effect of socio-anthropological variables on the change of household- economy was analyzed by Two-way ANOVA. the conclusions derived from the results of this study are as follows; 1) The marriage-period and the educational conditions of the first child were selected as the classifying factors through analyzing correlation among the age, the marriage-period and the educational conditions of their children. As a result of this analysis, the family life cycle were classified into seven stages: Stage 1; Establishment Stage 2; Preschool family Stage 3; Elementary school family stage 6; Adult period family Stage7; Marriage period family . 2) The change of household economy incidental to the progress of family life cycle has a significant differences in all of variables (except the other member of family's income) Stage 1; Though the husband's income and the income from property are on a low level, the total income is on a high level due to the housewife's income. Stage 2; The total income is on a low level owing to the decrease of house wife's income, though the husband's income keep growing. Stage 3; Owing to the increase of husband's income, the cost of living as well as the total income keeps growing but the savings are on the decrease. Stage 4; Compared with Stage 3, the total income tends to be on a low level but the living expenses are on the increase. Stage 5; The husband's income is on the highest level in the stages of family life cycle. The total income and the living expenses are on a high level. Stage 6; The income of husband and housewife are on the remarkable decrease but the children's income is on the increase. Stage 7; Owing to the increase of the children's income and the income from property, the total income is on the highest level in the stages of family life cycle. 3) Considering the effect of socio-anthropological variables on the conditions of household-economy, family system has an significant effect on children's income. the husband's occupation exerts a significant effect upon the housewife's and children's income. The husband's schooling exercises an effect upon the children's income. S.E.S has a important effect on the income of husband, housewife and children. From the above results, it is found that the change of household-economy conditions is incidental to the progress of family life cycle. Therefore, a suitable measure to cope with the desire of family and the conditions of household-economy should be prepared, in order to carry on a reasonable home management.