• Title/Summary/Keyword: 강제공시

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The Effects of Financial Reporting Transparency and High-Quality Audit on Donations to Non-Profit Organizations: Evidence from Korean Charitable Organizations (재무보고의 투명성과 감사품질이 비영리법인의 기부금에 미치는 영향 : 한국자선단체로부터의 증거)

  • Lee, Jong Eun;Choi, Ahnkyu
    • Journal of the Korea Convergence Society
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    • v.10 no.1
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    • pp.227-238
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    • 2019
  • In this study, we investigate the effects of disclosure and high-quality audit on donations to charitable organizations in Korea. We find that the mandatory disclosure of financial information and high-quality audit is significantly and positively related to donations to charitable organizations. We also find that charitable organizations audited by Big 4 audit firms have greater likelihood to receive more donations, compared to those audited by non-Big 4 audit firms. Furthermore, we find that those positive associations are more pronounced for smaller charitable organizations. Collectively, those results imply that, as in the profit-making sector, disclosure and high-quality audit play a critical role in enhancing accountability and transparency of financial reporting and revenue for charitable organizations.

Effect of Sea Water on Curing and Strength of Cemented Sand (해수가 고결모래의 양생 및 강도에 미치는 영향)

  • Park, Sung-Sik;Lee, Jun-Woo
    • Journal of the Korean Geotechnical Society
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    • v.28 no.6
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    • pp.71-79
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    • 2012
  • Sand compaction pile and stone column replacement methods have been commonly used for improving soft ground in the nearshore. Recently, DCM (Deep cement mixing) method, which can harden soft clays by mixing with cement, is more popularly used in such soft ground improvement. Sandy soils also exist in the seashore. Therefore, in this study, the effect of salinity in sea water and curing methods on the strength of cemented sand was evaluated in terms of unconfined compressive strength (UCS). The sand was mixed with five different cement ratios and distilled water or sea water, and then compacted into a cylindrical specimen. They were cured for 3 days under sea water for DCM construction condition and air cured for onshore curing condition. When a specimen was cured under sea water without confinement, it was easily collapsed due to initiation of cracks. When the cement ratio and curing method were the same, the UCS of the specimen without sea water was at maximum 3.5 times higher than those with sea water. The sea water used for mixing sand had more influence on strength reduction than the sea water used for curing. When the cement ratio was the same, the UCS of air-cured specimen was at average 2 times higher than those of water-cured specimen, regardless of water used.

Effects of Forced Molting and Storage Time on the Egg Quality (강제환우와 보존기간이 난질에 미치는 영향)

  • Oh, Hong-Rock;Lee, Bong-Duk;Lee, Soo-Kee;Liu, Xian-De;Yu, Dong-Jo
    • Korean Journal of Agricultural Science
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    • v.33 no.1
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    • pp.17-24
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    • 2006
  • An experiment was conducted to investigate the effects of forced molting and egg storage time on the various egg qualities. A total of 240 ISA Brown layers (60 wk of age) were employed as the unmolted treatment (Control). Two hundred and forty ISA Brown layers, molted at the age of 55 wk, were used as a forced molting treatment (T1), and the same number and strain of layers, molted at the age of 70 wk, were also used as the another forced molting treatment (T2). A total of 120 eggs were sampled from each treatment, and divided into six sets, 20 eggs per set. These six sets were stored for 1, 3, 6, 9, 12, and 15 days at $18^{\circ}C$ temperature, respectively. Eggs from T1 were collected from laying hens at the age of 68 wk, which started molting at 60 wk of age and achieved 50% egg production at 63 wk of age. Eggs from T2 were collected from hens at 82 wk of age, which started molting at 70 wk of age and achieved 50% egg production at 78 wk of age. The eggshell strength of T1 was significantly (p<0.05) higher than the Control and T2, and the storing periods did not affect the eggshell strength at all. Neither the forced molting nor the storing periods did not exert any consistent effect on the egg weight, eggshell thickness, eggshell color and egg yolk color. The albumin heights of T1 and T2 were significantly (p<0.05) lower than the Control, and it was remarkably reduced gradually as the storage periods increased in all three treatments. The Haugh unit showed very similar trends as the albumin height, indicating that both albumin height and Haugh unit were very much related to each other. In conclusion, the forced molting improves the eggshell strength, but decreases the albumin height and Haugh unit. The storage of eggs also decreases the albumin height and Haugh unit regardless of molting.

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산란계에서 스테비아 부산물의 사료적 가치

  • 박재홍;류명선;박성복;상병돈;김상호;신원집;박강희;류경선
    • Proceedings of the Korea Society of Poultry Science Conference
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    • 2003.11a
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    • pp.109-110
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    • 2003
  • 본 시험은 스테비아 부산물의 사료적 가치를 구명하기 위하여 산란계 사료에 첨가하여 산란계의 생산성, 난 품질, 계란의 지방산에 미치는 영향을 고찰하였다. 공시계는 78주령 하이라인 360수로 강제환우후 5% 산란시기에 시행하여 총 20주 동안 사양시험을 시행하였다. 스테비아 부산물을 산란계 사료에 0, 2, 4, 8 %를 첨가하여 동일한 에너지(2,800 kcal/kg)와 단백질(16 %) 수준으로 급여하였으며, 처리구당 5반복, 반복당 18수씩 총 360수를 공시하였다. 시험기간 20주 동안, 총 산란율, 난중, 산란량, 사료요구율은 스테비아 부산물 급여구와 대조구 사이에 유의적인 차이는 없었다. 스테비아 부산물의 급여가 계란의 난 품질에 미치는 영향에서 난각강도, 난각두께, 난백고 및 Haugh Unit는 대조구와 차이가 없었지만, 난황색도는 스테비아 부산물의 급여수준이 증가할수록 높은 수치를 보여 스테비아 4 %와 8 % 급여구는 대조구에 비하여 유의적으로 증가하였다. 계란의 당 전이도 시험에서는 스테비아 부산물을 급여하여 생산된 계란과 대조구 사이에 차이가 없었다. 계란의 지방산 함량은 스테비아 부산물 2 %와 4 % 급여구가 포화지방산은 감소하였고, 단가 불포화지방산은 유의적으로 증가하였다. 이러한 결과 산란계 사료에서 스테비아 부산물은 원료사료로서 8 %까지 가능하였다.

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Legal Research about the Public Offering of Director Compensation (이사보수의 공개에 관한 법적 연구)

  • Kwon, Sang-Ro
    • The Journal of the Korea Contents Association
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    • v.12 no.10
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    • pp.169-177
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    • 2012
  • Due to the influences of global financial crisis, countries are putting their efforts on the enhancement of appropriateness and transparency of director compensation. In several countries including Germany, the United States, the United Kingdom, France, and Italy, listed companies and financial institutions in certain levels make public announcement for compensations of individual directors, not the averages. Recently, even Asian countries including China, Hong Kong, and Singapore are introducing individual director compensation public announcement policies. On the other hand, in cases of companies, which must submit annual reports, under current Korean capital market laws and enforcement ordinances, they are obligated to mention 'total wage paid to all executives in that business year' on the annual report, but does not have to mention individual wages of each executive. About this, at the 17th national assembly, revised bill for the Securities and Exchange Act for companies to mention wages of each executive. The financial world is opposing to open individual director compensation to the public as they concern about the shrinking of outstanding human resources recruitment, breach of corporate confidence, privacy invasion, deterioration of labor-management relations, and downfall of the executive's management will as director compensation will be standardized downward; however, if public opening of individual director compensation is forced, domestic companies will prepare more objective and rational standards when they calculate director compensations, and moreover, it will prevent arbitrary intervention of dominant shareholders. Therefore, to clearly and efficiently control director compensation, we need regulations for obligating public opening of individual director compensation.

Effects of Compulsory Casting on Velvet Antler Growth in Sika Deer (강제낙각이 사슴뿔의 성장에 미치는 영향)

  • Kim, S.W.;Choi, S.H.;Sang, B.D.;Kim, Y.K.;Yoo, C.H.;Seo, K.W.
    • Journal of Animal Science and Technology
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    • v.47 no.5
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    • pp.899-904
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    • 2005
  • The study was conducted to investigate the effects of physical stimulus on casting day of antler, velvet antler yield, length of velvet antler in Sika deer(Cervus nippon). Eigthen(18) stags were assigned into the treatment with six(6) stags for treatment. Results revealed that at the start of the velvet antler growth, compulsorily casting both pedicles group was 15 days later at first cycle but 11-14 days earlier at the second cycle than control group(P<0.05). The yields of velvet antler in control group, casting only left pedicle group and the both pedicle group were 775g, 835g and 757g at the first cycle and 1,004g, 1,194g and 998g at the second cycle, respectively. The average length of antler in control group, casting only left pedicle group and both pedicle group were 25.8cm, 27.4cm and 31.5cm, respectively. The average length of antler of the casting only left pedicle group and that of the both pedicle group showed 1.6cm and 5.7cm in first cycle and 2.7cm and 2.4cm in second cycle longer than that of control group(P<0.05). Results of the study suggest the possibility of controlling velvet antler producing point through compulsory casting method.

Effect of Feeding-Induced Molting on the Performance and Egg Quality in Laying Hens (급이에 의한 강제 환우 방법이 산란계의 생산성과 계란 품질에 미치는 영향)

  • Na, J.C.;Yu, D.J.;Bang, H.T.;Kim, S.H.;Kim, J.H.;Kang, G.H.;Kim, H.K.;Park, S.B.;Suh, O.S.;Jang, B.G.;Choi, J.T.;Choi, H.S.
    • Korean Journal of Poultry Science
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    • v.35 no.2
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    • pp.171-176
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    • 2008
  • Animal welfare advocates, claim that the induced molting by fasting be avoided. This study was conducted to evaluate the effect of molting induced by various feeding methods on productivity and egg quality in laying hens. We used 400 flocks of 60-week-old leghorn laying hens in four treatments(five replicates of 20 hens each): fasting method (C), feeding single corn grain diet (T1), feeding single wheat bran diet (T2) and feeding single alfalfa meal diet (T3). As the result of the experiment, egg production and daily egg mass significantly decreased only in T1 compared with the control during the $1{\sim}4th$ week after the secondary egg laying (P<0.05). Although the amount of feed intake was significantly less in T1 group during the $1{\sim}4th$ week compared to the control, no significant difference was detected during the total period (P>0.05). In addition, no significant difference of feed conversion was observed between treatment groups. In terms of egg quality, the egg shell thickness was significantly improved in T1 group than the control group by feeding only corn at the 10th and 14th week after the secondary egg laying (P<0.05), but the significant decrease was observed at the corn (T1) and wheat bran (T2) fed treatment groups than the control group at the 26th week of the experiment (P<0.05). The eggshell strength and haugh unit did not show any difference by the molting methods. Egg yolk color was significantly decreased in T1 and T2 group than the control group at the 6th week (P<0.05). However, T1 and T2 group resulted to show significantly high egg yolk color at the 18th week of the experiment (P<0.05). As the result of the experiment, no large difference was observed in the productivity by the feeding molting method and by the fasting induced molting method. In addition, the single diet fed feeding induced molting method by using alfalfa revealed to show more satisfactory trend than the corn or wheat bran single diet fed feeding induced molting methods even if no statistically significant difference was found in terms of egg productivity.

Injunctive Effect of Provisional Seizure and Legal Superficies according to the Custom -Supreme Court Decision 2010Da52140 delivered on October 18, 2012- (가압류의 처분금지효와 관습상 법정지상권 -대법원 전원합의체 2012. 10. 18. 선고 2010다52140 판결-)

  • Chung, Ku-Tae
    • The Journal of the Korea Contents Association
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    • v.13 no.5
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    • pp.223-233
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    • 2013
  • As the injunctive effect on the real estate gets announced in public once the seizure register gets exercised in terms of auction and the action of disposal by the real estate owner afterwards becomes nullified in the relationship with a seizure creditor or a successful bidder, the register performed by the cause of disposal action that cannot confront with the seizure or provisional seizure, becomes cancelled in virtue of a registration officer's office. Accordingly, in case of being a singular successor who relatively loses property in a relationship toward the successful bidder due to the injunctive effect of provisional seizure, the identity with building owner and land owner as the precondition of establishing legal superficies according to the custom must be decided based on the time of provisional seizure. The Supreme Court Decision 2010Da52140 delivered on October 18, 2012 has great significance from the fact that it has settled inconsistency in existing precedent cases with such purpose.

Evaluation of the Feeding Value of Sesame Oil Meal and Effects of Its Dietary Supplementation on the Performances of Laying Hens (호마박의 영양적 가치 평가 및 산란계 사료 내 첨가각 사양 성적에 미치는 영향)

  • Im H. J.;Ahn S. M.;You S. J.;Kim Y. R.;Ahn B. K.;Kang C. W.
    • Korean Journal of Poultry Science
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    • v.31 no.4
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    • pp.255-263
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    • 2004
  • Two experiments were conducted to evaluate the feeding values of sesame oil meal (SOM) and to investigate the effects of its dietary supplementation on egg production in laying hens. In experiment I, the values of true metabolizable energy (TME), nitrogen corrected true metabolizable energy (TMEn) and true amino acid availability (TAAA) were determined by force-feeding 16 ISA-Brown roosters and collecting the total excreta from the birds, The TME and TMEn of SOM were 2.30 and 1.99 kcal/g, respectively, and the average TAAA of 15 amino acids was $76.93\%$. In experiment 2, a total of ninety, 48 weeks old ISA-Brown layer were randomly divided into 9 groups of 10 birds each and assigned to three experimental diets containing 0, 5 and $10\%$ SOM for 4 weeks (30 birds per treatment). The inclusion of SOM into laying hen diets at the 5 and $10\%$ level did not affect production and quality of egg. The C18:3 $\omega$3 content of egg yolks in the $10\%$ SOM group was higher than the other groups, but not significantly. There were no adverse effects on blood parameters in layers fed treated diets containing $5\%$ or $10\%$ SOM, The results indicate that SOM can be used for layers diet up to $10\%$ without any significant negative effects on egg production and quality.

Applicability Evaluation of Nile Blue A Dye to Korean Termite (Reticulitermes speratus kyushuensis) (국내 서식 흰개미의 개체 및 군체 식별을 위한 Nile Blue A 염색법 적용성 평가)

  • Kim, Si Hyun;Im, Ik Gyun;Chung, Yong Jae
    • Journal of Conservation Science
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    • v.36 no.5
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    • pp.333-338
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    • 2020
  • Dye markers are used in the study of subterranean termites to determine colony territories and population sizes. Dyes not only allow the study of termite biology, but can also be used for control purposes. Although Reticulitermes speratus kyushuensis causes damage to wooden historical properties in Korea, the dye markers have not been applied. Therefore, we evaluated the applicability of Nile Blue A dye for R. s. kyushuensis. Filter papers dyed with concentrations of 0.05%, 0.10%, and 0.25% (w/w) were each fed to termite populations through a no-choice feeding test for 1, 3, or 7 days. After 4 weeks, the survival rate, dyeing rate, and maintenance of dyeing were recorded. The results showed high survival rates with lower dye concentrations and shorter feeding periods. Among the combinations of concentrations and days, high survival rates, dyeing rates, and dyeing maintenance periods were found at concentrations of 0.05% and 0.10% for 3 days of feeding. These maximized the survivorship and visibility. The results from the current study can be applied to investigate the ecology and control of R. s. kyushuensis in both the laboratory and field.