• Title/Summary/Keyword: 대체지표

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Physicochemical and Sensory Characteristics of Sesame Oils Manufactured in Korea, Japan and China (한국(韓國), 일본(日本), 중국(中國) 삼개국(三個國) 참기름의 이화학적(理化學的) 특성(特性) 및 궁능적(宮能的) 특성(特性))

  • Kim, Hyeon-Wee;Lee, Min-Jung;Kim, Ki-Hong
    • Proceedings of the EASDL Conference
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    • 2004.10a
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    • pp.107-129
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    • 2004
  • Sesame oil has been popular for hundreds of years in Korea because of its pleasant flavor and health benefits and has been studied for its antioxidant properties and flavor preferences attributed to its manufacturing methods. The objective of this study was to investigate the qualitative properties of six commercial sesame oils (3 Korean, 2 Japanese, 1 Chinese), The fatty acids in the oil are composed of two main acids oleic acid and linoleic acid with a P/S ratio of 4.99${\sim}$5.73. Of the tocopherol isomers, ${\gamma}$-toc ranged from 23.14 to 34.85mg/100g. Lignan such as sesamin(322.91${\sim}$689.39ppm) and sesamolin (62.19${\sim}$289.82 ppm) is found predominantly in sesame oil. Sesamol (8.52${\sim}$51.21 ppm) was significantly different depending on manufacturer, observed as greatest in the Korean and least in the Japanese products. The induction period was longest in order of the Korean, Chinese, and then Japanese product. The red and yellow values in Lovibond color were highest in the Korean and lowest in the Japanese product. The major volatile compounds (in order of content) were pyrazines, phenols, aldehydes, and then furans and contained a small amount of pyrroles, thiazoles and indoles. The levels of total volatiles were greatest in the Korean and least in the Japanese product. The most abundant volatiles in the Korean product were pyrazines, whereas phenols were higher in the Chinese product compared to the others. From these results, the relationships among pyrazines, sesamol, yellowness and induction period showed positive, respectively. In sensory evaluation, Korean panelists preferred, in order, the Korean, Japanese, and then the Chinese product in strength of and preference for the sesame flavor, also ranking it best in overall acceptance. Japanese panelists found similarities in the Korean and Japanese products and gave an equal level of preference for the sesame flavor and overall acceptance. On the other hand, Chinese panelists preferred the Japanese product in strength and sesame flavor rating it best on overall acceptance.

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Potassium Physiology of Upland Crops (밭 작물(作物)의 가리(加里) 생리(生理))

  • Park, Hoon
    • Korean Journal of Soil Science and Fertilizer
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    • v.10 no.3
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    • pp.103-134
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    • 1977
  • The physiological and biochemical role of potassium for upland crops according to recent research reports and the nutritional status of potassium in Korea were reviewed. Since physical and chemical characteristics of potassium ion are different from those of sodium, potassium can not completely be replaced by sodium and replacement must be limited to minimum possible functional area. Specific roles of potassium seem to keep fine structure of biological membranes such as thylacoid membrane of chloroplast in the most efficient form and to be allosteric effector and conformation controller of various enzymes principally in carbohydrate and protein metabolism. Potassium is essential to improve the efficiency of phoro- and oxidative- phosphorylation and involve deeply in all energy required metabolisms especially synthesis of organic matter and their translocation. Potassium has many important, physiological functions such as maintenance of osmotic pressure and optimum hydration of cell colloids, consequently uptake and translocation of water resulting in higher water use efficiency and of better subcellular environment for various physiological and biochemical activities. Potassium affects uptake and translocation of mineral nutrients and quality of products. potassium itself in products may become a quality criteria due to potassium essentiality for human beings. Potassium uptake is greatly decreased by low temperature and controlled by unknown feed back mechanism of potassium in plants. Thus the luxury absorption should be reconsidered. Total potassium content of upland soil in Korea is about 3% but the exchangeable one is about 0.3 me/100g soil. All upland crops require much potassium probably due to freezing and cold weather and also due to wet damage and drought caused by uneven rainfall pattern. In barley, potassium should be high at just before freezing and just after thawing and move into grain from heading for higher yield. Use efficiency of potassium was 27% for barley and 58% in old uplands, 46% in newly opened hilly lands for soybean. Soybean plant showed potassium deficiency symptom in various fields especially in newly opened hilly lands. Potassium criteria for normal growth appear 2% $K_2O$ and 1.0 K/(Ca+Mg) (content ratio) at flower bud initiation stage for soybean. Potassium requirement in plant was high in carrot, egg plant, chinese cabbage, red pepper, raddish and tomato. Potassium content in leaves was significantly correlated with yield in chinese cabbage. Sweet potato. greatly absorbed potassium subsequently affected potassium nutrition of the following crop. In the case of potassium deficiency, root showed the greatest difference in potassium content from that of normal indicating that deficiency damages root first. Potatoes and corn showed much higher potassium content in comparison with calcium and magnesium. Forage crops from ranges showed relatively high potassium content which was significantly and positively correlated with nitrogen, phosphorus and calcium content. Percentage of orchards (apple, pear, peach, grape, and orange) insufficient in potassium ranged from 16 to 25. The leaves and soils from the good apple and pear orchards showed higher potassium content than those from the poor ones. Critical ratio of $K_2O/(CaO+MgO)$ in mulberry leaves to escape from winter death of branch tip was 0.95. In the multiple croping system, exchangeable potassium in soils after one crop was affected by the previous crops and potassium uptake seemed to be related with soil organic matter providing soil moisture and aeration. Thus, the long term and quantitative investigation of various forms of potassium including total one are needed in relation to soil, weather and croping system. Potassium uptake and efficiency may be increased by topdressing, deep placement, slow-releasing or granular fertilizer application with the consideration of rainfall pattern. In all researches for nutritional explanation including potassium of crop yield reasonable and practicable nutritional indices will most easily be obtained through multifactor analysis.

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A Study on Intelligent Value Chain Network System based on Firms' Information (기업정보 기반 지능형 밸류체인 네트워크 시스템에 관한 연구)

  • Sung, Tae-Eung;Kim, Kang-Hoe;Moon, Young-Su;Lee, Ho-Shin
    • Journal of Intelligence and Information Systems
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    • v.24 no.3
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    • pp.67-88
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    • 2018
  • Until recently, as we recognize the significance of sustainable growth and competitiveness of small-and-medium sized enterprises (SMEs), governmental support for tangible resources such as R&D, manpower, funds, etc. has been mainly provided. However, it is also true that the inefficiency of support systems such as underestimated or redundant support has been raised because there exist conflicting policies in terms of appropriateness, effectiveness and efficiency of business support. From the perspective of the government or a company, we believe that due to limited resources of SMEs technology development and capacity enhancement through collaboration with external sources is the basis for creating competitive advantage for companies, and also emphasize value creation activities for it. This is why value chain network analysis is necessary in order to analyze inter-company deal relationships from a series of value chains and visualize results through establishing knowledge ecosystems at the corporate level. There exist Technology Opportunity Discovery (TOD) system that provides information on relevant products or technology status of companies with patents through retrievals over patent, product, or company name, CRETOP and KISLINE which both allow to view company (financial) information and credit information, but there exists no online system that provides a list of similar (competitive) companies based on the analysis of value chain network or information on potential clients or demanders that can have business deals in future. Therefore, we focus on the "Value Chain Network System (VCNS)", a support partner for planning the corporate business strategy developed and managed by KISTI, and investigate the types of embedded network-based analysis modules, databases (D/Bs) to support them, and how to utilize the system efficiently. Further we explore the function of network visualization in intelligent value chain analysis system which becomes the core information to understand industrial structure ystem and to develop a company's new product development. In order for a company to have the competitive superiority over other companies, it is necessary to identify who are the competitors with patents or products currently being produced, and searching for similar companies or competitors by each type of industry is the key to securing competitiveness in the commercialization of the target company. In addition, transaction information, which becomes business activity between companies, plays an important role in providing information regarding potential customers when both parties enter similar fields together. Identifying a competitor at the enterprise or industry level by using a network map based on such inter-company sales information can be implemented as a core module of value chain analysis. The Value Chain Network System (VCNS) combines the concepts of value chain and industrial structure analysis with corporate information simply collected to date, so that it can grasp not only the market competition situation of individual companies but also the value chain relationship of a specific industry. Especially, it can be useful as an information analysis tool at the corporate level such as identification of industry structure, identification of competitor trends, analysis of competitors, locating suppliers (sellers) and demanders (buyers), industry trends by item, finding promising items, finding new entrants, finding core companies and items by value chain, and recognizing the patents with corresponding companies, etc. In addition, based on the objectivity and reliability of the analysis results from transaction deals information and financial data, it is expected that value chain network system will be utilized for various purposes such as information support for business evaluation, R&D decision support and mid-term or short-term demand forecasting, in particular to more than 15,000 member companies in Korea, employees in R&D service sectors government-funded research institutes and public organizations. In order to strengthen business competitiveness of companies, technology, patent and market information have been provided so far mainly by government agencies and private research-and-development service companies. This service has been presented in frames of patent analysis (mainly for rating, quantitative analysis) or market analysis (for market prediction and demand forecasting based on market reports). However, there was a limitation to solving the lack of information, which is one of the difficulties that firms in Korea often face in the stage of commercialization. In particular, it is much more difficult to obtain information about competitors and potential candidates. In this study, the real-time value chain analysis and visualization service module based on the proposed network map and the data in hands is compared with the expected market share, estimated sales volume, contact information (which implies potential suppliers for raw material / parts, and potential demanders for complete products / modules). In future research, we intend to carry out the in-depth research for further investigating the indices of competitive factors through participation of research subjects and newly developing competitive indices for competitors or substitute items, and to additively promoting with data mining techniques and algorithms for improving the performance of VCNS.

Relation between Health Status and Intake of Soy Isoflavone among Adult Women in Seoul (서울 거주 성인 여성의 대두 이소플라본 섭취와 건강과의 관련성)

  • Lee, Min-June;Sohn, Chun-Young;Park, Ok-Jin
    • Journal of the East Asian Society of Dietary Life
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    • v.20 no.2
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    • pp.218-230
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    • 2010
  • This study was conducted to survey isoflavone intake among adult women in menopause with diseases such as metabolic syndrome and osteoporosis and to analyze the relationship between each of these chronic diseases followed by isoflavone intake and the related health risk index. The average age of the subjects was 49.97 years old, while that of the pre-menopausal subjects was 45.14 years, and the post-menopausal subjects was 55.99 years. The average body mass index (BMI), waist-hip circumference, body fat percentage, blood pressure, blood sugar and blood lipid content of the post-menopausal subjects were higher in significant difference than those of the pre-menopausal subjects. The bone density of the hip and spine in post-menopausal subjects was lower in significant difference than that of the pre-menopausal subjects. After menopause, the subjects had a lower ratio of individuals at risk of anemia when compared with the subjects before menopause, but had higher health risk ratio related to each type of chronic disease, including obesity, hypertension, high cholesterol and osteoporosis than the subjects before menopause. The intake frequency of each soybean food was similar among subjects before/after menopause. The most common soybean based foods consumed by the subjects were soybean, soybean curd and soybean paste. The average daily intake level of isoflavone among subjects before menopause was 25.48 mg, while that of subjects after menopause was 32.25 mg. Evaluation of the distribution of the isoflavone level revealed that the pre-menopausal subjects consumed 3.29~78.36 mg and the post-menopausal subjects consumed 3.18~116.59 mg. The intake level by each individual varied greatly. The pre-menopausal subjects had a low BMI index and systolic blood pressure as much as their isoflavone intake level was high. Additionally, the post-menopausal subjects had a low menarche age and high menopause age when their isoflavone intake level was high, the BMI index and waist-hip circumference ratio was highest among individuals with lowest isoflavone intake level. This study showed that there was a possible relationship between soybean isoflavone intake and health problems such as obesity, high cholesterol, and osteoporosis in women after menopause with diseases such as metabolic syndrome and osteoporosis, even if this relationship was not great.

Studies on Controlling Mixed Annual and Perennial Weeds in Paddy Fields - On the Herbicidal Properties of Perfluidone - (수종(數種) 다년생잡초혼생답(多年生雜草混生沓)에 있어서 제초제(除草劑)에 의한 효과적(效果的)인 잡초방제(雜草防除) - Perfluidone의 작용특성구명(作用特性究明)을 중심(中心)으로 -)

  • Ryang, H.S.;Han, S.S.
    • Korean Journal of Weed Science
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    • v.3 no.1
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    • pp.75-99
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    • 1983
  • The herbicidal properties of perfluidone [1,1,1-trifluoro-N-2-methyl-4-(phenylsulponyl) phenyl methanesulfonamide] were investigated in pots and paddy fields. At the rate of 2.0kg prod./10a, perfluidone did not cause any injury to the 4 leaf stage (LS) rice seedlings. Although the crop injury increased with increasing the application rate, the injury caused by 16kg prod. perfluidone/10a gave rise to only 30% yield reduction. The crop injury was greatest when perfluidone was applied 2 days before transplanting and decreased as the application time delayed. Perfluidone showed greater crop injury to the 3 LS seedlings, at more than 7cm water depth, and at high temperature than to the 4 LS seedlings, at 3-5cm water depth, and at low temperature. Indica and indica ${\times}$ japonica rice varieties were generally more sensitive to perfluidone than japonica rice variety. Perfluidone effectively controlled most of annual weeds and such perennial weeds as Sagittaria pygmaea MIQ., Potamogeton distinctus A. BENN, Cyperus serotinus ROTTB, Scirpus maritimus L., Eleocharis kuroguwai OHWL, and Scirpus hotarui OHWL, whereas Sagittaria trifolia L. and Polygonum hydropiper SPACH. were tolerent to perfluidone. The weeding effect decreased with increasing the leaching amount of water and the overflowing of irrigated water within 24 hours after the herbicide application. When the application time was done later than 8 days after transplanting, the perennial weeds were shown at deeper soil layers, and the standing water was deeper than 7cm, the effect tended to decrease. However, there was no difference in the weeding effect between soil types. Downward movement of perfluidone in flooded soil ranged from 2 to 8cm deep. The movement increased with increasing the leaching amount of water and the application rate and at a sandy loam soil which possessed less adsorptive capacity. Residual effect of perfluidone was found at 35 to 80 days after application, which varied such factors as Soil types. Increase in the leaching amount of water resulted in decrease in the period of the residual effect. The period was shorter at non-sterilized soil than at sterilized soil. The 0.75kg ai perfluidone + 1.5kg ai SL-49 (1,3-dimethyl-6-(2,4-dichlor-benzoyl)-5-phenacyloxy-pyrazole)/ha and 1.5kg ai perfluidone + 1.05kg ai bifenox (2,4-dichlorophenyl-3-methoxy carbonyl-4-nitro phenyl ether)/ha showed less crop injury than 1.5kg ai/ha perfluidone alone. However, the weeding effect of the former was similar to that of the later.

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Studies for Antibiotic Free Chicken Production Using Water Extracts from Artemisia capillaris and Camellia sinensis (인진쑥 및 녹차 추출물을 이용한 무항생제 닭고기 생산 연구)

  • Kim, Dong-Wook;Kim, Ji-Hyuk;Kang, Geun-Ho;Kang, Hwan-Ku;Park, Sung-Bok;Park, Jae-Hong;Bang, Han-Tae;Kim, Min-Ji;Na, Jae-Cheon;Chae, Hyun-Suk;Choi, Hee-Chul;Suh, Ok-Suk;Kim, Sang-Ho;Kang, Chang-Won
    • Food Science of Animal Resources
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    • v.30 no.6
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    • pp.975-988
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    • 2010
  • Two experiments were conducted to determine whether water extracts from Artemisia capillaries (A. capillaries) and Camellia sinensis (C. sinensis) could be used as alternatives to antibiotic growth promoters in broiler feed. The experiment 1 was verified their chemical composition, extracts yields, total phenolic compounds concentration, antioxidant activity, antimicrobial activity, and chicken splenocytes proliferation through in vitro test. The extract yields of A. capillaries and C. sinensis were 26.5 and 16.8%, respectively. Total phenolic compounds concentrations of them expressed as gallic acid equivalent were 15.28 and 26.74 mg/mL, respectively. Electron donating abilities of them expressed as $SC_{50}$ showing 50% DPPH radical scavenging were 0.30 and 0.06 mg, respectively. Bacterial inhibitory rates of them against Escherichia coli, Staphylococcus aureus, and Salmonella Typhimurium were ranged from 42.1 to 52.3% and from 21.6 to 33.7%, respectively. And, these extracts increased proliferation of chicken splenocytes. Especially, A. capillaris was more excellent than Echinacea and Concanavalin A known as T-cell stimulator. The experiment 2 was investigated their effects on growth performance, relative organ weight, cecal microflora, blood biochemical parameters, and splenic cytokines mRNA expression in broiler chicks. Four hundred eighty 1-day-old male broiler chicks (Ross 308) were divided in to 4 treatment groups with 4 replicates of 30 birds in each group: NC (control, no antibiotics), PC (avilamycin, 10 ppm; salinomycin, 60 ppm), AC (A. capillaries, 100 ppm), and CS (C. sinensis, 100 ppm); treatments were administered through water supplementation. Final body weight was significantly higher in all treated groups than in NC (p<0.05). Cecal Salmonella numbers were significantly or somewhat decreased in all treated groups than in NC (p<0.05). The relative weights and lengths of the small intestine were more significantly decreased in the PC and AC groups than in the other groups. Cecal Salmonella numbers were significantly or somewhat decreased in all treated groups than in the NC group (p<0.05). The contents of total cholesterol, aspatate aminotransferase, and alanine aminotransferase in blood serum were more significantly decreased in all treated groups than in NC (p<0.05). In conclusion, these results suggested the possibility that these extracts could serve as alternatives for antibiotic growth promoters.

Comparing Prediction Uncertainty Analysis Techniques of SWAT Simulated Streamflow Applied to Chungju Dam Watershed (충주댐 유역의 유출량에 대한 SWAT 모형의 예측 불확실성 분석 기법 비교)

  • Joh, Hyung-Kyung;Park, Jong-Yoon;Jang, Cheol-Hee;Kim, Seong-Joon
    • Journal of Korea Water Resources Association
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    • v.45 no.9
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    • pp.861-874
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    • 2012
  • To fulfill applicability of Soil and Water Assessment Tool (SWAT) model, it is important that this model passes through a careful calibration and uncertainty analysis. In recent years, many researchers have come up with various uncertainty analysis techniques for SWAT model. To determine the differences and similarities of typical techniques, we applied three uncertainty analysis procedures to Chungju Dam watershed (6,581.1 $km^2$) of South Korea included in SWAT-Calibration Uncertainty Program (SWAT-CUP): Sequential Uncertainty FItting algorithm ver.2 (SUFI2), Generalized Likelihood Uncertainty Estimation (GLUE), Parameter Solution (ParaSol). As a result, there was no significant difference in the objective function values between SUFI2 and GLUE algorithms. However, ParaSol algorithm shows the worst objective functions, and considerable divergence was also showed in 95PPU bands with each other. The p-factor and r-factor appeared from 0.02 to 0.79 and 0.03 to 0.52 differences in streamflow respectively. In general, the ParaSol algorithm showed the lowest p-factor and r-factor, SUFI2 algorithm was the highest in the p-factor and r-factor. Therefore, in the SWAT model calibration and uncertainty analysis of the automatic methods, we suggest the calibration methods considering p-factor and r-factor. The p-factor means the percentage of observations covered by 95PPU (95 Percent Prediction Uncertainty) band, and r-factor is the average thickness of the 95PPU band.

Comparison of Natural Flow Estimates for the Han River Basin Using TANK and SWAT Models (TANK 모형과 SWAT 모형을 이용한 한강유역의 자연유출량 산정 비교)

  • Kim, Chul-Gyum;Kim, Nam-Won
    • Journal of Korea Water Resources Association
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    • v.45 no.3
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    • pp.301-316
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    • 2012
  • Two models, TANK and SWAT (Soil and Water Assessment Tool) were compared for simulating natural flows in the Paldang Dam upstream areas of the Han River basin in order to understand the limitations of TANK and to review the applicability and capability of SWAT. For comparison, simulation results from the previous research work were used. In the results for the calibrated watersheds (Chungju Dam and Soyanggang Dam), two models provided promising results for forecasting of daily flows with the Nash-Sutcliffe model efficiency of around 0.8. TANK simulated observations during some peak flood seasons better than SWAT, while it showed poor results during dry seasons, especially its simulations did not fall down under a certain value. It can be explained that TANK was calibrated for relatively larger flows than smaller ones. SWAT results showed a relatively good agreement with observed flows except some flood flows, and simulated inflows at the Paldang Dam considering discharges from upper dams coincided with observations with the model efficiency of around 0.9. This accounts for SWAT applicability with higher accuracy in predicting natural flows without dam operation or artificial water uses, and in assessing flow variations before and after dam development. Also, two model results were compared for other watersheds such as Pyeongchang-A, Dalcheon-B, Seomgang-B, Inbuk-A, Hangang-D, and Hongcheon-A to which calibrated TANK parameters were applied. The results were similar to the case of calibrated watersheds, that TANK simulated poor smaller flows except some flood flows and had same problem of keeping on over a certain value in dry seasons. This indicates that TANK application may have fatal uncertainties in estimating low flows used as an important index in water resources planning and management. Therefore, in order to reflect actually complex and complicated physical characteristics of Korean watersheds, and to manage efficiently water resources according to the land use and water use changes with urbanization or climate change in the future, it is necessary to utilize a physically based watershed model like SWAT rather than an existing conceptual lumped model like TANK.

A Land Resources Survey of the Mula Area, S. E. Spain (동남(東南)스페인 Mula지역(地域)에서의 Land Resources Survey)

  • Yun, Suckew
    • Economic and Environmental Geology
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    • v.6 no.1
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    • pp.29-64
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    • 1973
  • A land resources survey in the semi-arid area, Mula in S. E. Spain, of $400km^2$ is compiled. The basic aim of the project is to investigate the intrinsic qualities of the land resources of the area by means of applying an integrated method of natural resources survey mainly concerning with analysis and synthesis of land complexes, each of them represents an area or a group of areas with similar patterns of landforms, soils and vegetation, based on a geomorphological approach. The area is characterized by a linear arrangement of relief pattern with an asymmetric homoclinal repetition of slope attitudes elongating WSW-ENE, dipping steeply on the NW sides and gently on the SE sides, which have been resulted from the post-Alpine folding of the Triassic to Cretaceous limestone, the Eocene limestone, the Oligocene sandstone and the lower Miocene limestone and marl, and the post-lower Miocene faulting, tilting and subsequent differential erosion of the Miocene sedimentary formations. An integrated body of information in geology, landforms, soils and vegetation, which are significantry interrelated as an environmental complex, has been obtained. Using this data, 26 land complexes developing on the various situations of landforms, such as folded mountain ranges, tilted tablelands, bevelled cuestas, degraded hill-lands associating with enormous foots lopes, undulating terrains and terraced or flat plains, have been differentiated, mapped and described. The soils of the area are mostly light colored calcic lithosols which have been derived dominantly from the marly parent materials and developed into remarkable slope catenas in some places depending on the relief conditions. The land uses of the area are mainly characterized by the perennially irrigated cultivation of citrus orchards along the terraced alluvial deposits fringing the Segura and Mula River, and the dry-land cereal cultivation on gentler slopes. Pioneer dry-land cultivations within the shrubs on steeper slopes are restricted to the unchannelled tributary drainage floors. The availability of water is a fundamental controlling factor for existence of native and cultivated vegetation as a whole, and a number of active processes including sheet wash and gully erosion, especially on the scarp slopes, are the other important factors to be considered in conservation and management of the land in the area.

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A Comparative Study on Failure Pprediction Models for Small and Medium Manufacturing Company (중소제조기업의 부실예측모형 비교연구)

  • Hwangbo, Yun;Moon, Jong Geon
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.11 no.3
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    • pp.1-15
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    • 2016
  • This study has analyzed predication capabilities leveraging multi-variate model, logistic regression model, and artificial neural network model based on financial information of medium-small sized companies list in KOSDAQ. 83 delisted companies from 2009 to 2012 and 83 normal companies, i.e. 166 firms in total were sampled for the analysis. Modelling with training data was mobilized for 100 companies inlcuding 50 delisted ones and 50 normal ones at random out of the 166 companies. The rest of samples, 66 companies, were used to verify accuracies of the models. Each model was designed by carrying out T-test with 79 financial ratios for the last 5 years and identifying 9 significant variables. T-test has shown that financial profitability variables were major variables to predict a financial risk at an early stage, and financial stability variables and financial cashflow variables were identified as additional significant variables at a later stage of insolvency. When predication capabilities of the models were compared, for training data, a logistic regression model exhibited the highest accuracy while for test data, the artificial neural networks model provided the most accurate results. There are differences between the previous researches and this study as follows. Firstly, this study considered a time-series aspect in light of the fact that failure proceeds gradually. Secondly, while previous studies constructed a multivariate discriminant model ignoring normality, this study has reviewed the regularity of the independent variables, and performed comparisons with the other models. Policy implications of this study is that the reliability for the disclosure documents is important because the simptoms of firm's fail woule be shown on financial statements according to this paper. Therefore institutional arragements for restraing moral laxity from accounting firms or its workers should be strengthened.

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