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The Effect of Accounts Receivable Management on Business Performance & Organizational Satisfaction: Focused on Micro Manufacturing Industries (매출채권관리가 재무적 경영성과와 조직만족에 미치는 영향: 도시형소공인을 중심으로)

  • Lee, Jong Gab;Ha, Kyu Soo
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.12 no.6
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    • pp.13-24
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    • 2017
  • The purpose of this study is to examine the effect of the management of receivables on the management performance of micro manufacturing industries. The results of the survey are as follows. First, among the factors of management of pre- and post-trade receivables in the micro manufacturing industries, management organization and regulations, contract execution management, bad debt control, which are the subordinate factors of credit control, are positive (+) significant effect on stability. In terms of profitability, management organizations and regulations, which are subordinate factors of credit control management, have a positive (+) significant effect on profitability. The recovery management, which is a factor of management of post - receivable receivables, did not have a significant effect on the stability and profitability of financial management performance. Second, the effect of financial performance on organizational satisfaction is positively related to stability, while profitability has no significant effect on organizational satisfaction. The implication of this study is that pre - trade receivables management is more important than post - trade receivables management in the management of accounts receivables of micro manufacturing industries. Proactive credit management refers to the procedure of establishing and managing personal guarantees and physical guarantees in order to smooth the execution of the obligations at the same time as the contract is concluded through processes such as credit investigation, analysis and evaluation, and sales decision before the contract is concluded. Post receivables management based on the assumption of default is a receivables management procedure from receipt of receivables that are already defaulted to bad debts to bad debt processing. If the collection of receivables is delayed or bad debt is increased, Furthermore, a corporation may be subject to bankruptcy risk (insolvency by paper profits). Therefore, it is meaningful that this study suggests direction to induce change of contract type in advance by understanding the possibility of settlement of accounts receivable and recovery of bad debts within the day of transition in case of contract of micro manufacturing industries.

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Analysis of Fertilizer Effect to the Main Tree Species with Typical Korean Forest Soil Series (한국(韓國)의 대표적(代表的)인 산림토양통(山林土壤統)에 대(對)한 중요(重要) 조림수종(造林樹種)의 시비효과(施肥効果) 분석(分析)에 관(關)한 연구(硏究) (I))

  • Chung, In Koo;Kim, Chang Ho
    • Journal of Korean Society of Forest Science
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    • v.37 no.1
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    • pp.41-56
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    • 1978
  • This experimentation aims to study on the characterics of tree growth by forestry land soil system and the effect of applied fertilizer by kind of tree for obtaining basic data on application of fertilizer to forestry land and to further investigate the restriction factor of tree growth by soil system for promoting more effective application of fertilizer to forestry area. 1. The characteristics of tree growth by soil system showed that tree growth was worst on erosive soil, bad on red or red and yellow soil and generally good on brown soil. 2. With regard to Black Locust, the restriction factor of its growth appeared the content of $P_2O_5$ in the soil and the less the content of $P_2O_5$ is in the soil, the worse its growth was and its growth was bad on clay soil. 3. The growth of pinus seems closely related with the content of $K_2O$ in the soil and the growth of PH was bad on neutral or alkali soil and good on weak-acid soil. Its growth greatly depended upon the content of OM or FN. 4. As Suwon Poplar is a kind of tree requiring for a special soil, its growth required for fertile soil and the content of O. MN $P_2O_5$ $K_2O$ was proportional to its growth. 5. The growth of Black Locust, pinus and Suwon Poplar was good on the soil containing much sand but bad on the soil containing much clay.

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Changes of Components in Salt-fermented Northern Sand Lance, Ammodytes personatus Sauce during Fermentation (숙성기간에 따른 까나리액젓의 성분변화)

  • CHO Young Je;IM Yeong Sun;LEE Keun Woo;KIM Geon Bae;CHOI Yeung Joon
    • Korean Journal of Fisheries and Aquatic Sciences
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    • v.32 no.6
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    • pp.693-698
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    • 1999
  • To investigate changes of components in salt-fermented northern sand lance, Ammodytes personatus sauce during fermentation, various chemical properties were examined at 1$\~$3 months intervals during 18 months fermentation. The moisture content decreased slightly, but the content of VBN and crude protein, total nitrogen, amino nitrogen, degree of hydrolysis, and absorbance at 453 nm increased gradually during fermentation. On the other hand, ash content, pH, and salinity showed almost no change. The contents of total nitrogen, amino nitrogen, and degree of hydrolysis increased sharply until 6$\~$8 months fermentation and showed the gentle increment after that, The Hx and uric acid were the most abundant in ATP related compounds, ranging from $83.1\%$ to $92.9\%$, After 18 month of fermentation, sauce was rich in free amino acids, such as glutamic acid, alanine, Iysine, leucine, isoleucine, valine, aspartic acid in that order.

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Effects of Weeds Emerged at Different Developmental Stages of Rice on Its Yield in Gangweon Province (강원지역(江原地域) 논잡초(雜草)의 시기별(時期別) 발생량(發生量)이 벼 수량(收量)에 미치는 영향(影響))

  • Kim, K.S.;An, M.H.;Chang, J.S.;Hah, B.L.;Kim, D.R.
    • Korean Journal of Weed Science
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    • v.10 no.4
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    • pp.269-276
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    • 1990
  • Weed species belonging to the broadleaf family prevailed in the experimental sites followed by Cyperucea and grass family. In terms of life cycle, the dominant weed species were the perennial weeds rather than annual weeds. Most of weeds were emerged between 30-60days after transplanting in Chuncheon and between 40-60 days after transplanting in Hongcheon and Hoengseong areas. Among agronomic characteristics of rice affected by weed emergence were decrease of plant height by 2-4㎝, panicle number by 1.3-2.9, spkelet by 3. 7-7.5, ripening rates by 3.3-6.5%, and milled yield by 12-17%.

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Studies on the Regional Distribution and Some Morphological Characters of Buckwheat, Fagopyrum esculentum Moench, Grown in Chungnam Province (충남지역(忠南地域)에서 재배(栽培)하는 메밀종자(種子)의 몇가지 특성(特性)과 그 분포(分布)에 관(關)한 조사연구(調査硏究))

  • Choi, Chang Yeol;Choi, Kwan Sam
    • Korean Journal of Agricultural Science
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    • v.12 no.1
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    • pp.47-54
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    • 1985
  • An investigation was made to find regional differences and seed characteristics of buckwheats collected from 36 areas in Chungnam province in 1984, and the results obtained are summarized as follows; 1. Grain types of the collected buckwheats were classified as winged, semi-winged and common types. All collections were on the average composed of 50.1 % of common grain types, 26.8 % of semi-winged type and 23.1 % of winged types, respectively. However, there was a great regional difference in components of each grain type among collections. 2. The mean 1000 grain weight was 24.9 gr. The regional differences in 1000 grain weight showed that a collection (collection no. 30) from Susan was 17.4 gr and a collection (collection. no. 16) from Suchon was 31.9 gr. There wasn't any significant relationship between grain types component and 1000 grain weight. 3. Germination of seeds was accelerated as temperature goes up from $5^{\circ}C$ to $30^{\circ}C$. However, interesting germination pattern was observed. That is, seeds from Suchon (collection no. 16), Hongsung (collection no. 23), Cheonweon(collection no. 35), and Yesan (collection no. 27) showed abrupt decrease of germination rate at the temperature of $15^{\circ}C$. The seeds collected from Suchon (collection no. 29), Dangjin (collection no. 32) and from Chungyang (collection no. 21) showed decrease of germination rate at $25^{\circ}C$. These seeds showed, however, the increase of germination percentage at temperature higher than $15^{\circ}C$ and $25^{\circ}C$, respectively. The germination rate for the most collections at $5^{\circ}C$ was less than 10%. However, seeds from Asan (collection no. 33) and Daeduk (collection no. 3) showed 20% and 30% of germination rate at $5^{\circ}C$, respectively. 4. Color of seed coat could be classified into two maj or colors, dark and dark brown. Based on the seed coat color and grain types, all the collections could be classified into the following six categories: winged-black, semi-winged-black, common-black, winged-dark brown, semi-winged dark brown and common-dark brown. The different light absorption rate was found within the UV light zone (190-390 nm) depending upon the two different major seed coat color.

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Mushrooms Utilized as Natural Breeding Sites by Wild Drosophilids on Jeju Island, Korea (야생초파리의 번식처로 이용되는 제주도산 버섯)

  • Kim, Won-Taek;Oh, Duck-Chul
    • The Korean Journal of Mycology
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    • v.31 no.3
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    • pp.134-140
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    • 2003
  • Wild Mushrooms collected in Mt. Halla of Jeiu Island around altitude of $200{\sim}1000\;m$ from 1999 to 2000 were studied to investigate utilization as the natural breeding sites by wild drosophilids. Thirty-five mushroom species belonging to the 19 genera of 12 families from 2 orders were used as natural breeding sites by drosophilids. Adult flies emerged from 14 species of mushrooms belonging to the 11 genera of 8 families from 2 orders were identified. From the rest of 21 species of mushrooms, only larvae or/and pupae were reaped. Among 35 species of mushrooms, 34 species belonged to order Agaricales and only one species, Sarcodon scabrosum, belonged to order Aphyllophorales. In terms of composition of mushroom families, total 35 species belonging to 12 families were composed of 10 species of Russulaceae, 6 species of Amanitaceae, 4 species of each Tricholomataceae and Agaricaceae, 3 species of Boletaceae, 2 species of Strophariaceae and each one species of rest 6 families. Concerning the composition of the genus, 35 species belonging to 11 genera were composed of 8 species of Russula, 6 species of Amanita, 4 species of Agaricus, 2 species of Lactarius, and each one species of rest 7 genera. In terms of the mushroomsize preference of drosophilid flies for breeding sites, most flies preferred comparatively large mushrooms above 5 cm of pileus size in diameter, Fourteen species of drosophilids were identified as mushroom-breeding species. Among these, one and five species belonged to genera Mycodrosophila and Hirtodrosophila respectively, The genus Drosophila included the most abundant 8 species. Drosophila bizonata and Hirtodrosophila sexvittata bred on 6 species of mushrooms respectively, D. unispina bred on 3 species of mushrooms, rest species of Drosophila bred on one or two species of mushrooms. From the result of this study and other literatures, it could be presumed that much more mushroom species could serve as the natural breeding sites for greater number of drosophilid species than those examined in this study on Jeju Island.

Total Polyphenol Contents and Antioxidant Activities of Methanol Extracts from Vegetables produced in Ullung Island (울릉도산 산채류 추출물의 총 폴리페놀 함량 및 항산화 활성)

  • Lee, Syng-Ook;Lee, Hyo-Jung;Yu, Mi-Hee;Im, Hyo-Gwon;Lee, In-Seon
    • Korean Journal of Food Science and Technology
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    • v.37 no.2
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    • pp.233-240
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    • 2005
  • To discover new functional materials using edible plants, antioxidant activities of methanol extracts from various parts of seven wild vegetables were investigated in vitro. Total polyphenol contents, determined by Folin-Denis method, varied from 16.74 to $130.22{\mu}g/mg$. Radical-scavenging activities of methanol extracts were examined using ${\alpha},\;{\alpha}-diphenyl-{\beta}-pirrylhydrazyl$ (DPPH) radicals and 2,2'-azino-bis(3-ethylbenzthiazoline-6-sulfonic acid) (ABTS) assay. Inhibition effects on peroxidation of linoleic acid determined by ferric thiocyanate (FTC) method and on oxidative degradation of 2-deoxy-D-ribose in Fenton-type reaction system were dose-dependent. Athyrium acutipinulum Kodama (leaf and rood), Achyranthes japonica (Miq.) Nakai (seed), and Solidago virga-aurea var. gigantea Nakai (root) showed relatively high antioxidant activities in various systems.

Antioxidant Activities and Whitening Effects of a Mixture of the Eco-friendly Materials Pinus koraiensis and Hibiscus cannabinus L. (친환경 소재 잣나무 목재와 케나프 줄기 혼합물의 항산화 및 미백효과)

  • Oh, Min-Jeong;Yeom, Hyeon-Ji;Chae, Jung-Woo;Lee, Jin-Young
    • Journal of Life Science
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    • v.31 no.3
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    • pp.305-313
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    • 2021
  • This study verified the antioxidant and whitening activities of a Pinus koraiensis extract (PK) and a Hibiscus cannabinus L. extract (HC), and further evaluated the interaction of the extract ingredients when mixed at a 1:1 ratio (PKHC). The electron-donating and ABTS+ radical scavenging activities of the PKHC extract at 1,000 ㎍/ml concentration were 93.7% and 94%, respectively, indicating a higher efficacy than achieved with either extract alone. Measurements of the tyrosinase the activities in response to PK, HC, and PKHC extracts at 1,000 ㎍/ml concentrations showed inhibitions of 40%, 27.5%, and 43%, respectively, confirming a higher efficacy of the mixture due to the synergistic action of the ingredients. The cell toxicity values in melanoma cells treated with PK, HC, and PKHC at 1,000 ㎍/ml concentration were 87.4%, 80.2%, and 98%, confirming a higher viability in cells treated with the mixture due to antagonism. The expression of microphthalmia-associated transcription factor (MITF), tyrosinase-related protein-1 (TRP-1), tyrosinase-related protein-2 (TRP-2), and tyrosinase protein expression determined by Western blotting decreased by 53.9%, 64.8%, 67.3%, and 56.1%, respectively, when PKHC was administered at a concentration of 100 ㎍/ml. Reverse transcription-polymerase chain reaction (RT- PCR) results also showed that PKHC at a concentration of 100 ㎍/ml inhibited the mRNA expression of MITF, TRP-1, TRP-2, and tyrosinase mRNA by 54.4%, 64.9%, 66.6%, and 63.1%, respectively. Taken together, the data confirmed the antioxidant and whitening effect of the PKHC extract and verified the possibility that this extract mixture has great potential as a cosmetic ingredient.

Ginseng Research in Natural Products Research Institute (NPRI) and the Pharmaceutical Industry Complex in Gaesong (생약연구소의 인삼연구와 약도개성)

  • Park, Ju-young
    • Journal of Ginseng Culture
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    • v.3
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    • pp.54-73
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    • 2021
  • The Natural Products Research Institute (NPRI, 生藥硏究所), an institution affiliated with Keijo Imperial University (京城帝國大學), was the predecessor of the NPRI at Seoul National University and a comprehensive research institute that focused on ginseng research during the Japanese colonial era. It was established under the leadership of Noriyuki Sugihara (杉原德行), a professor of the second lecture in pharmacology at the College of Medicine in Keijo Imperial University. Prof. Sugihara concentrated on studying Korean ginseng and herbal medicine beginning in 1926 when the second lecture of pharmacology was established. In addition to Prof. Sugihara, who majored in medicine and pharmacology, Kaku Tenmin (加來天民), an assistant professor who majored in pharmacy; Tsutomu Ishidoya (石戶谷勉), a lecturer who majored in agriculture and forestry; and about 36 researchers actively worked in the laboratory before the establishment of the NPRI in 1939. Among these personnel, approximately 14 Korean researchers had basic medical knowledge, derived mostly from specialized schools, such as medical, dental, and pharmaceutical institutions. As part of the initiative to explore the medicinal herbs of Joseon, the number of Korean researchers increased beginning in 1930. This increase started with Min Byung-Ki (閔丙祺) and Kim Ha-sik (金夏植). The second lecture of pharmacology presented various research results in areas covering medicinal plants in Joseon as well as pharmacological actions and component analyses of herbal medicines. It also conducted joint research with variousinstitutions. Meanwhile, in Gaesong (開城), the largest ginseng-producing area in Korea, the plan for the Pharmaceutical Industry Complex was established in 1935. This was a large-scale project aimed at generating profits through research on and the mass production of drugs and the reformation of the ginseng industry under collaboration among the Gaesong Ministry, Kwandong (關東) military forces, Keijo Imperial University, and private organizations. In 1936 and 1938, the Gyeonggi Provincial Medicinal Plant Research Institute (京畿道立 藥用植物硏究所) and the Herb Garden of Keijo Imperial University (京城帝國大學 藥草園) and Pharmaceutical Factory were established, respectively. These institutions merged to become Keijo Imperial University's NPRI, which wasthen overseen by Prof. Sugihara as director. Aside from conducting pharmacological research on ginseng, the NPRI devoted efforts to the development and sale of ginseng-based drugs, such as Sunryosam (鮮麗蔘), and the cultivation of ginseng. In 1941, the Jeju Urban Test Center (濟州島試驗場) was established, and an insecticide called Pancy (パンシ) was produced using Jeju-do medicinal herbs. However, even before research results were published in earnest, Japanese researchers, including Prof. Sugihara, hurriedly returned to Japan in 1945 because of the surrender of Japanese forces and the liberation of Korea. The NPRI was handed over to Seoul National University and led by Prof. Oh Jin-Sup (吳鎭燮), a former medical student at Keijo Imperial University. Scholars such as Woo Lin-Keun (禹麟根) and Seok Joo-Myung (石宙明) worked diligently to deal with the Korean pharmaceutical industry.

A Study on the Plant Community Structure of Carpinus turczaninowii in Islands of Incheon and Gyeonggi-do - Case Study of Seokmo, Yeongjong, Yeongheung and Daebu Island - (인천 및 경기도 도서지역 소사나무림 군집구조분석 연구 - 석모도, 영종도, 영흥도 및 대부도를 대상으로 -)

  • Kim, Yong-Hoon;Kwon, Oh-Jung;Ban, Su-Hong;Oh, Choong-Hyeon
    • Korean Journal of Environment and Ecology
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    • v.35 no.1
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    • pp.68-80
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    • 2021
  • This study aimed to provide basic data such as the structure of the Carpinus turczaninowii community and characteristics of the habitat environment for ex situ conservation by analyzing the plant community structure of Carpinus turczaninowii, an island plant resource. For the community structure analysis, this study established 29 plots, sized 100㎡ each, in Seokmo, Yeongjong, Yeongheung, and Daebu islands. TWINSPAN was used for the classification of communities. The classification identified six communities. Group I was the C. turczaninowii-Quercus serrata community, group II was the C. turczaninowii-Pinus densiflora community, group III was the C. turczaninowii-Quercus mongolica community, group IV was the C. turczaninowii-Sorbus alnifolia community, group V was the C. turczaninowii typical community, and group VI was the C. turczaninowii-Quercus variabilis community. The species diversity was 0.90008~1.12868, the dominance was 0.17536~0.25665, and the similarity index was 17.1429~38.2979%. The result of correlation analysis of 7 environmental factors for 6 communities by RDA ordination showed a positive correlation between the crown density and litter layer and a negative correlation between the bare rock, soil hardness, and altitude on the 1st axis. On the 2nd axis, the bare rock and crown density showed a positive correlation, and the slope showed a negative correlation. In the C. turczaninowii-Quercus serrata community (I), the crown density and the litter layer were the environmental factors affecting the vegetation distribution. In the C. turczaninowii-Pinus densiflora (II) and C. turczaninowii-Quercus mongolica (III) communities, the slope was the factor affecting vegetation distribution. In the C. turczaninowii-Sorbus alnifolia (IV), C. turczaninowii typical (V), and C. turczaninowii-Quercus variabilis (VI) communities, the bare rock, altitude, and soil hardness were the factors affecting vegetation distribution.