• Journal of Digital Convergence
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• v.13 no.9
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• pp.57-75
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• 2015

The study introduces the case of initial adoption and convergence of accounting system under the K-IFRS by the quasi-government entity, the National Research Foundation of Korea(NRF). Followings are the methodology used in the study. (1) The study provides several accounting issues, their impact on the financial information of the NRF and implications about NRF's financial information in the course of convergence of accounting system under the K-IFRS. (2) As examples of accounting issues, the NRF reflected several accounting difference such as revaluation of fixed assets, economic useful life, depreciation method, reclassification of investment, representation of transfer revenue from the government, the timing of revenue recognition, and employ benefits, etc. As results of adjustments under the K-IFRS, the NRF decreased 1,109 billion of total assets and 1,064 billion of total liabilities. Also, increase in operating expenses results a slight decrease in net income, which may have an impact on future management evaluation of the NRF. A successful case of K-IFRS adoption by the NRF which brings deep insight on adoption and convergence of new accounting system to other quasi-government entity.

• Journal of Digital Convergence
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• v.12 no.10
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• pp.121-134
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• 2014

This study investigated the stock market reaction to the announcement of conversion to holding company and its influence on the market value and corporate governance before and after the event. Generally, it is known that the conversion to holding company strengthens corporate governance because of diversification effects. Accordingly, it is expected that holding companies have a significantly positive influence on the short and long term stock value and improve firm performance. The results are as follows. First, companies have significantly positive short-term abnormal returns for a day. It confirms the stock market reaction hypothesis. Second, it is found that corporate governance is improved in two ways, protection of stock holders' right and distribution of corporate income in the year after converting to holding companies. However, the degree of business concentration appears to be decreased but the result is statistically insignificant after the conversion. Third, there is no significant positive relation between market performance and both protection of stock holders' right and distribution of corporate income. Thus, the results do not adequately support the hypothesis between corporate transparency and market performance.

• Journal of the Korea Concrete Institute
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• v.26 no.6
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• pp.679-686
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• 2014

In this research, the mix proportion of the antiwashout underwater concrete with the mineral admixture was evaluated. It can reduce the amount used of the antiwashout admixture (hereinafter referred to as "AWA") and satisfy the properties of concrete. In addition, the review for the difference of the test and practical affairs were conducted. Optimized unit quantity of water of antiwashout underwater concrete and the amount used of AWA was revealed by $190kg/m^3$, 0.9%/W, respectively. In particularly, the mix design is reduced by 5% than the W/B of target strength even though the W and AWA reduced. Therefore, it will have the economical feasibility and qualities including the material separation, resistance characteristic and compressive strength, and etc. The stable value was shown in 1 point of minute passed in the measurement of the turbidity amounts using the turbidimeter after the checker insertion. However, it needs to be reviewed for the interrelationship between turbidity measuring machine and KCI-AD102 standard method. There were no significant differences of compressive strength of specimens in the water depending on the production methods.

• Journal of Wetlands Research
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• v.17 no.2
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• pp.163-175
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• 2015

In this paper, soil erosion and soil loss management system (SMS) of the City of Calgary in Albert, Canada was reviewed. Regulatory basis supporting this soil management system, permit process and conditions, guidelines and principles for the SMS, and monitoring and repair duties, inspection were discussed. Permit process in the City of Calgary is handled mainly by Urban Development Division, in which special task force called CPAG (Coorporative Planning Application Group) (if necessary circulated through related subdivisions). Inspects all the permit conditions and decides permit or refusal, and LUM (Land Use and Mobility) advertises the approval, if there is no appeals, permit is released to developers. If permit is rejected, applicant can appeals Development Appeal Board, it can approve or reject. In addition to permit, the city has manual for soil management plan, which includes BMP selection, design, monitoring, maintenance, and inspection activities. Perfect SMS policy does not necessarily guarantee relieving the soil-particle related pollution problem, but in Korea, we have to recognize that construction works during development is potentially the most destructive stage of environmental pollution. The central and local governments must make preparations for the effective and tight regulations and ordinance which is appropriate for regional social-economic conditions.

• Korean Journal of Ecology and Environment
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• v.40 no.3
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• pp.357-369
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• 2007

Water fleas are very important organisms in aquatic ecosystem because they are key constituents of food webs as either glazers or foods for predators. Daphnia magna is a representative test species and it has been extensively used in ecotoxicity evaluation. However, Daphnia magna has not been found yet in Korean water environment. There are limitations of using the foreign species such as Daphnia magna to reflect domestic situations in Korea. Consequently it is mandatory to find domestic species suitable for bioassay, and to develop corresponding toxicity test methods using the domestic species. In this study, we widely collected the domestic and foreign toxicity test methods performed by using domestic water fleas in Korea. The 58 test methods were collected from the standard methods (OECD, US EPA, ASTM), government reports, SCI papers and domestic papers. Ten domestic water fleas selected were Bosmina longirostris, Ceriodaphnia dubia, Ceriodaphnia reticulata, Daphnia obtusa, Daphnia puex, Moina macrocopa, Moina micrura, Simocephalus mixtus, Simocephalus serrulatus, and Simocephalus vetulus. We suggested the domestic ecotoxicity test methods using domestic water fleas in Korea through providing a range of test conditions, and future directions for toxicity test using water flea. This study could be a useful basis for establishing the aquatic toxicity test methods with domestic organisms in Korea.

• Management & Information Systems Review
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• v.38 no.1
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• pp.155-168
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• 2019

The objective of our study is to examine the Earnings Quality of Win-Win Growth Corporate. The level of Win-Win Growth Corporate is measured by Win-Win Index of korea commission for corporate partnership. Earnings Quality is proxied by Accounting Conservatism that is measured by the method of Givoly and Hayn(2000). The samples of this study selected from listed corporate, consist of 3,608 observations can be collected from 2011 to 2017 at TS-2000. The result of this study can be summerized in the following. the Win-Win Growth has a significant positive relevance on Accounting Conservatism is the proxy of internal Earnings Quality. This means that Win-Win Growth corporate has a higher the Earnings Quality relatively. These results were supported by additional analysis that used the sample that is made up the Win-Win Growth Corporate completely. According to our study, we can expect that the Earnings Quality of Win-Win Growth corporate is true as steel. But this study have some limitation. Especially we can't explain the reason why the Win-Win Growth has a significant positive relevance on Earnings Quality. And, despite additional analysis, there are the limitation of controlling for endogeneity. We hope that our paper can help investor making a economic decision on investment and officials making a effective policy on the Win-Win Growth.

• Proceedings of the Plant Resources Society of Korea Conference
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• 2019.10a
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• pp.48-48
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• 2019

Amorphophallus paeoniifolius (Dennst.) Nicolson는 영명으로 Elephant yam 또는 Whitespot giant arum 으로 불리는 천남성과(Araceae) 식물로 동아시아, 뉴기니, 오세아니아, 마다가스카르 등지에서 자생하고 있으며 숲의 가장자리 또는 2차림에서 발견 된다. 다년생 식물로 덩이줄기는 어두운 갈색의 둥근모양으로 직경 20~25 cm로 자라고 수염뿌리가 사방으로 달린다. IUCN 적색목록(Red List)에 관심대상 종(LC: Least Concern)에 속하는 식물이다. 현지인들은 마(Dioscorea Polystachya Turcz.)처럼 채소로 먹기도 하며 약용으로 쓰이기도 하는데 복부장애, 소화불량, 천식, 기관지염, 빈혈 등에 약효가 있다. Amorphophallus paeoniifolius은 $25^{\circ}C{\sim}35^{\circ}C$, 연강수량 1,000~1,500 mm에서 잘 자란다. 가운데 눈이 올라오면서 생장을 시작하고 며칠이 지나서야 잎 또는 꽃으로 자라는지 알 수 있다. 잎의 생육주기는 잎눈이 생장을 시작하면 잎자루 끝에 소엽과 소잎자루가 접힌 채로 올라온다. 소엽들이 펴지면서 완전한 모습을 갖추는데 30일 이상의 생장기간을 갖는다. 잎의 형태는 우상복엽(pinnate compound leaf)으로 우산처럼 보이는 잎 하나로 광합성을 한다. 잎은 최대 높이 2.5~3 m, 너비 3 m까지 자라며, 잎자루의 색은 녹색과 청색으로 얼룩덜룩한 무늬가 있다. 인공환경 조건에서 Amorphophallus paeoniifolius 생활사 중 잎의 주기를 연구하기 위해서 광, 온도 등의 지상부 환경은 열대 및 아열대 식물의 자생지와 유사하게 조성하였고, 지하부 환경은 인공 배합토를 사용하여 조성하였다. 평균온도는 $25{\sim}28^{\circ}C$, 겨울철 최저 $16^{\circ}C$, 여름철 최고 $33^{\circ}C$를 유지 관리 하였다. 자동 환경제어시스템으로 온도 및 환기를 유지 관리하고 필요에 따라 수동제어 관리를 병행하여 조절하였다. Amorphophallus paeoniifolius는 잎을 먼저 생성하고 광합성으로 생산된 영양물질을 덩이뿌리에 저장을 하고 그 영양물질을 이용하여 꽃을 피우는 생육 특성을 지닌다. 실험에 사용된 공시 식물은 2018년 12월 미얀마에서 생체(덩이줄기) 형태로 도입되었다. 화분에 식재 후 약 5개월이 지난 시점에서 잎의 생장이 시작되었다. 2019년 7월 29일 기준으로 높이 80 cm, 너비 60 cm의 크기로 성장하였으며, 생육환경에 따라 3~5개월 뒤 잎이 지고 나면 다시 덩이줄기로 되돌아갈 것으로 판단된다. 하지만 지금까지 이 식물에 알려진 정보는 인공환경에서의 연구가 아닌 자연환경에서의 연구결과이기 때문에 인공적인 온실 환경에서 자란 Amorphophallus paeoniifolius는 잎의 주기는 더 오래 갈 수도 있으며 꽃의 주기 또한 느리거나 빠를 수 있다. 잎의 생장주기(Leaf Cycle)시 잎자루가 낮과 밤의 방향을 달리 하여 자라는 것이 관찰되었다. 이는 광합성을 위해서 잎자루의 방향을 햇빛 방향으로 돌리는 것으로 판단된다. Amorphophallus paeoniifolius를 실내 조경 식물 또는 식 약용의 소재식물로 활용하기 위해서는 꽃의 생장주기 등 추가적인 모니터링과 연구가 필요하다.

• Journal of Industrial Convergence
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• v.21 no.4
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• pp.65-72
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• 2023

This study's purpose is to verify how the periodically designated auditor in the recently implemented periodic auditor designation system affects audit quality. In this study, hypotheses were established by reviewing previous studies, and 980 samples of 2019 and 2020 were selected for KOSPI-listed companies. Dechow & Dichev (2002)'s accrual quality was used as the dependent variable, and the effect of whether or not a company was periodically designated as an auditor and whether or not a Big 4 auditor was selected was empirically analyzed. As a result of the analysis and correlation analysis, a statistically significant difference was confirmed in the quality of the dependent variable accrual and the independent variable designated auditor (PA). However, as a result of the regression analysis model 1, it was found that the designated auditor was not significant, but it was confirmed that there was a significant difference in the control variables. Further analysis confirmed the difference in audit quality according to the Big 4 auditors. This study is significant in that it is a study that uses empirical data to study the effect of audit quality and the selection of regularly designated auditor companies after the introduction in 2019 and 2020. Due to the non-disclosure of government-designated companies, there is a limit that there may be a difference from the selection based on the researcher's published selection criteria.

• Korean Journal of Soil Science and Fertilizer
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• v.32 no.2
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• pp.171-181
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• 1999

A field experiments was carried out to investigate the physicochemical properties of soil and cucumber growth in vinyl house when irrigation point was made at 0.2, 1/3, 0.5 and 1.0 bar. The obtained results was summarized as follow: The taxonomic class of the soil used was loam and each content of the required water was 4.4, 7.3, 9.6 and 13.4 mm per each irrigation time at 0.2, 1/3, 0.5 and 1.0 bar treatments in spring culture, respectively. At 0.2 bar and 1.0 bar treatments, interval of irrigation was 2.3 and 14.8 day, the times of irrigation was 37 and 6, and total irrigation volume was 163.5 and 80.3 mm, respectively. After cucumber culture, pH, EC concentration and exchangeable K content of soil at 0.2 bar treatment was distributed near to the level of improvement target while EC, available $P_2O_5$ and exchangeable base content in other treatments were higher compared to improvement target. At 1.0 bar treatment, ratios of the solid and liquid phase were 44.9 and 27.1%, respectively, and bulk density was $1.26g\;cm^{-3}$ which was the highest among the treatments. At 0.2 bar treatment, the ratio of the solid and liquid phase was 41.7 and 22.8%, respectively, and bulk density was $1.09g\;cm^{-3}$ which was the lowest. The root length and radius at 0.2 bar treatment were best, while those at 1/3 bar were worst. At 0.2 bar treatment, the total yield was 7,269 kg and the weight of good products was 5,677 kg which was the highest among treatments. At 0.33 bar treatment, the yield was the lowest with the high ratio of deformity.

• Journal of Animal Science and Technology
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• v.47 no.5
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• pp.731-744
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• 2005

Ninety Hanwoo steers(initial BW=167.2$\pm$13.4kg) were used to determine the effect of energy concentrations in concentrates and slaughter age on performance, carcass characteristics. Steers were allotted by BW to one of eighteen pens. Eighteen pens were randomly allotted to a low(70-70-71-72% for the growing, the early, the middle or the late fattening periods), medium(70-71-72-73%) or high(70-72- 73-74%) TDN level of concentrates. Five steers for each treatment of energy level were slaughtered every one month from 26 month of age to 31 month of age. Concentrates was fed restrictedly to achieve a predicted gain of 0.7-0.9kg from growing stage to middle fattening stage. All steers were fed orchard grass(Dactylis glomerata L.) hay as roughage during the growing period, fed rice straw gradually substituted for orchard grass hay during the early fattening period, and fed rice straw only thereafter. Overall body weight and feed intake were not affected by TDN levels of concentrates. Average daily gain for all treatments was higher than 0.9kg/d during the 19-21 month of age and decrease thereafter, but sustained above 0.7kg/d. Mean concentrates intake for all treatments was 1.0-1.3% of live BW during the growing period and 1.5% during the early fattening. Thereafter, it decreased up to 1.4% during the middle fattening and 1.0% during late fattening period. Delay of slaughter end point resulted in a gradual increase of rib-eye area, back fat thickness and marbling score, especially after slaughter age of 29 month there was significant increases(P<0.05). The appearance rate of 1+ and 1 grade related to the slaughter ages was 100% at 29, 30 and 31 months of age, whereas those at 26, 27 and 28 months were 93, 86 and 80%, respectively. Dressing rate was significantly(P<0.05) increased and rate of retailed cut weight significantly(P<0.05) decreased when slaughter age increased. In economic analysis, there was pronounced increase in net income up to 32-46% after slaughter age of 29 months. Under the conditions of this study, high TDN intake is not necessarily required for high quality Hanwoo meat production and slaughter age of 29 month might be the optimum for Hanwoo steers.